Electronic Arts Games India Private Limited, Hyderabad, Hyderabad V. Asst. Commissioner of Income Tax , Circle-17(1), Hyderabad

ITA 1978/Hyd/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3189 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 19-11-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 01-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: STATING THAT HAS OPTED TO
• Section: 143(3); 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI D.S. SUNDERE SINGH, ACCOUNTANT M EMBER (THROUGH VIRTUAL CONFERENCE) I TA - TP NO. 19 78 /HYD/20 1 7 ASSESSMENT YEAR: 201 3 - 14 ELECTRONIC ARTS GAMES INDIA PVT. LTD., HYDERABAD. PAN A ABCJ 4279Q VS ASST. COMMISSIONER OF INCOME - TAX, CIRCLE 17 ( 1 ), HYDERABAD. (APPELLANT) (RESPONDENT) DATE OF HEARING : 19 - 1 1 - 20 20 DATE OF PRONOUNCEMENT : 19 - 1 1 - 20 20 O R D E R PER D.S. SUNDER SINGH , A .M. : THIS IS ASSESSEES APPE AL FILE D AGAINST THE ORDER PASSED U/S 143(3) RWS 92CA(3) AND 144C(13) OF THE IT ACT, 1961 RELATING TO 2013 - 14. 2. THIS APPEAL FILED BY THE ASSESSEE WAS TAKEN UP FOR HEARING THROUGH VIDEO CONFERENCE ON 19 /11/2020 AND NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING. HOWEVER, WE HAVE HEAR D THE LD. DR. FOR ASSESSEE : NONE FOR REVENUE : SHRI YVST SAI ITA NO. 1 978 /HYD /20 1 9 ELECTRONIC ARTS GAMES INDIA PVT. LTD., HYD. : - 2 - : 3. THE ASSESSEE VIDE GMAIL DATED 29/10/2020 HAS REQUESTED FOR WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE STATING THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE RELATING TO THE TAX ARREARS FOR THE A.Y. UNDER CONSIDERATION UNDER VIVAD SE VISHWAS SCHEME, 2020. HE FURTHER SUBMITTED THAT AN APPL ICATION TO THIS EFFECT HAS BEEN FILED BY THE ASSESSEE AND THAT THE ASSESSEE HAS ALSO RECEIVED FORM - 3. 3. THE LD. DR HAS NO OBJECTION TO THE SAME. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL AS PR.CIT 2, HAS ISSUED FORM - 3. 5. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT THAT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED A.Y. IS NOT U LTIMATELY RESOLVED IN TERMS OF THE AFORE - STATED ACT, THE APPELLANT (I.E. THE ASSESSEE) IS AT LIBERTY TO APPROACH THE TRIBUNAL FOR REINSTITUTION OF THE APPEAL AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION APPROPRIATE AS PER LAW. THE LD. DR FOR THE REVENU E HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER P RONOUNCED IN THE OPEN COURT ON 19 TH NOVEMBER , 20 20 . SD/ - SD/ - ( P. MADHAVI DEVI ) ( D.S. SUNDER SINGH ) UDICIAL MEMBER ACCOUNTANT MEMBER HYDE RABAD, DATED : 19 TH NOVEMBER , 20 20 . KV ITA NO. 1 978 /HYD /20 1 9 ELECTRONIC ARTS GAMES INDIA PVT. LTD., HYD. : - 3 - : C OPY TO : 1. ELECTRONIC ARTS GAMES (INDIA) PVT. LTD., PLOT NO. 17, 7 TH FLOOR, VEGA BLOCK, ASCENDAS IT PARK, MADHAPUR, H YDERABAD 500 0 81 2. A C IT , CIRCLE - 17 ( 1 ), 9 TH FLOOR, SIGNATURE TOWERS, OPP. BOTANICAL GARDEN, KOTHAGUDA, KONDAPUR, HYD. 3 . DRP 1, BENGALURU . 4 . PR. CIT(A) 5 , HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.