Deputy Commissioner of Income-tax, V. Amdocs Development Centre India P. Ltd., Pune

ITA 2074/PUN/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3949 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 08-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, PUN E (THROUGH VIRTUAL COURT) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISHWANETHRA RAVI, JM . / ITA NO.1675/PUN/2016 / ASSESSMENT YEAR : 2010-11 AMDOCS DEVELOPMENT CENTRE, ...... / APPELLANT INDIA LLP (AS A SUCCESSOR OF AMDOCS DEVELOPMENT CENTRE INDIA PRIVATE LIMITED), 6 TH FLOOR, TOWER 2, CYBERCITY, MAGARPATTA, HADAPSAR, PUNE 411 013. PAN : AAECA5803G. / V/S. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE. / RESPONDENT . / ITA NO.2074/PUN/2016 / ASSESSMENT YEAR : 2010-11 THE DY. COMMISSIONER OF INCOME TAX, ...... / APPELLANT CIRCLE 1(1), PUNE. / V/S. AMDOCS DEVELOPMENT CENTRE, INDIA LLP (AS A SUCCESSOR OF AMDOCS DEVELOPMENT CENTRE INDIA PRIVATE LIMITED), 6 TH FLOOR, TOWER 2, CYBERCITY, MAGARPATTA, HADAPSAR, PUNE 411 013. PAN : AAECA5803G. / RESPONDENT ASSESSEE BY : SHRI DARPAN KIRPALANI. (WITHDRAWAL PETITION FILED) REVENUE BY : SHRI DEEPAK GARG. / DATE OF HEARING : 11.03.2021. / DATE OF PRONOUNCEMENT : 11.03.2021 2 / ORDER THE CROSS APPEALS FILED BY THE ASSESSEE AND REVENUE ARE DIRECT ED AGAINST THE COMMON ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) 1, PUNE DATED 08.06.2016 FOR THE ASSESSMENT YEAR 2010-11. 2. BEFORE US, THE APPELLANT FILED A LETTER DATED 02.03.2021 S EEKING PERMISSION TO WITHDRAW THE APPEAL ON THE GROUND THAT THE ISSUE INVO LVED IN THIS APPEAL STANDS SETTLED UNDER THE VIVAD SE VISHWAS SCHEME, 2020. T HE APPELLANT ALSO FILED COPY OF FORM NO.3 ISSUED BY THE PRINCIPAL COMMISSION ER OF INCOME TAX, PUNE 4. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRA WAL OF THE APPEAL FILED BY THE ASSESSEE. AS SUCH, THE ASSESSEE IS PERMITTED TO WITHDRAW THE APPEAL WITH THE LIBERTY TO REVIVE THE APPEAL PROCEEDINGS IN CASE THE APPEAL FALLS IN ANY OF THE EXCEPTIONS REFERRED TO UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 FOR WHATSOEVER REASONS. ACCORDINGLY, THE APPEAL OF THE ASSESSEE STANDS DISMISSED AS WITHDRAWN. 4. SINCE THE ASSESSEE WITHDREW ITA NO.1675/PUN/2016, T HE CROSS APPEAL FILED BY THE REVENUE (ITA NO.2074/PUN/2016) BECAME INFRUCTU OUS AND HENCE, DISMISSED. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN AND THE APPEAL OF REVENUE IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH DAY OF MARCH, 2021. SD/- SD/- SD/- (S.S. VISHWANETHRA RAVI) (R.S. SYAL) JUDICIAL MEMBER VICE PRESIDENT / PUNE; / DATED : 11 TH MARCH, 2021. YAMINI 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS)-1, PUNE. 4. THE PR.CCIT, PUNE. 5 . , , , / DR, ITAT, A BENCH, PUNE. 6. ! / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, PUNE.