M/s. TUV Rheinland (India) Private Limited, Bangalore V. The Assistant Commissioner Of Income Tax, Circle- 7(1)(1), Bangalore

ITA 199/BANG/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4999 (ITAT-BANGALORE)
• Duration Of Justice: 11 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-02-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 11-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRS NEERA MALHOTRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K , JUDICIAL MEMBER ITA NO. 199 /BANG/20 20 (ASSESSMENT YEAR: 20 09 - 10 ) M/S. TUV RHEINLAND (INDIA) PVT. LTD. , 27/B, 2 ND CROSS, ELECTRONIC CITY, PHASE 1, BANGALORE - 560 010 .APPELLANT . PAN AAACT 7736P VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(1), BANGALORE. RESPONDENT. ASSESSEE BY: S MT. RASHMI, ADVOCATE. REVENUE BY: MRS. NEERA MALHOTRA , CIT (D.R) DATE OF HEARING : 09.02 .20 2 1 . DATE OF PRONOUNCEMENT : 09 .02. 20 2 1 . O R D E R PER SHRI CHANDR A POOJARI, A M : TH IS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 7 , BANGALORE DT. 05 .12.2019 FOR THE ASSESSMENT YEAR 20 09 - 10 . 2. T HE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED VIDE LETTER DT. 27.01.2021 THAT THE ASSESSEE HAS OPTED TO FILE AN APPLICATION UNDER THE VIVAD SE VISHWAS ACT, 2 ITA NO. 199 /BANG/2020 2020 AND RECEIVED FORM 3 DT. 13. 01.2021 ISSUED BY THE DEPARTMENT. ACCORDINGLY, LD. AR SUBMITTED THAT THE APPEAL MAY BE DISMISSED. 3. ON THE OTHE R HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE ASSESSEE COULD INITIATE TO WITHDRAW THE PENDING APPEAL AFTER FILING THE FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. LD. DR SUBMITTED THAT THE FORM NO.3 DT. 13.01.2021 RECEIVED BY THE ASSE SSEE AND SUBMITTED , ACCORDINGLY HE SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN, IF THE ASSESSEE COMPLY THE REQUIREMENT. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. SINCE THE ASSESSEE OPTED FOR VIVAD SE VISHWAS ACT, 2020, TO SETTLE THE DISPUTE ON THE ISSUE INVOLVED IN THIS APPEAL AND RECEIVED FORM NO.3 DT.13.01.2021. ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/ - SD/ - ( GEORGE GEORGE K ) ( CHANDRA POOJARI ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 09 .02. 20 2 1 . *REDDY GP 3 ITA NO. 199 /BANG/2020 COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSIST ANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE