AT & T Corp, United States V. Deputy Commissioner Of Income Tax (International Taxation), Circle- 2(1), Bangalore

ITA 2084/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5000 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 30-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R PREMI
• Assessee Lawyers: MANJU PRASAD
• Section: 143(3); 13

Judgement Text

IT(IT)A NO.2084/BANG/2019 M/S. AT&T CORP, UNITED STATES IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A NO.2084/BANG/2019 ASSESSMENT YEAR: 2010-11 M/S. AT&T CORP 208, S AKARD STREET ROOM 1847 DALLAS, TEXAS, UNITED STATES PAN NO : AARCA 2979E VS. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE 2(1) BANGALORE APPELLANT RESPONDENT APPELLANT BY : SHRI MANJU PRASAD, A.R. RESPONDENT BY : SMT. R. PREMI, D.R. DATE OF HEARING : 13.10.2020 DATE OF PRONOUNCEMENT : 13.10.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ASSESSMENT ORDER DATED 22-07-2019 PASSED BY THE ASSESSING OFFI CER FOR ASSESSMENT YEAR 2009-10 U/S 143(3) R.W.S. 144C(13) OF THE INCOME- TAX ACT,1961 ['THE ACT' FOR SHORT] IN PURSUANCE OF DIRECTIONS GIVEN BY LD DISPUTE RESOLUTION PANEL (DRP). 2. THE LD COUNSEL APPEARING FOR THE ASSESSEE S UBMITTED THAT THE ASSESSEE HAS FILED APPLICATION UNDER DIRECT TAX VIV AD SE VISHWAS ACT FOR SETTLEMENT OF THE DISPUTE AND FORM NO.3 IS AWAI TED. ACCORDINGLY, THE ASSESSEE HAS PRAYED THAT THE APPEAL MAY BE ADJO URNED. IT(IT)A NO.2084/BANG/2019 M/S. AT&T CORP, UNITED STATES PAGE 2 OF 3 3. THE LD D.R, HOWEVER, SUBMITTED THAT THE ASSES SEE HAS TO WITHDRAW THE PENDING APPEALS AFTER FILING FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. THEREAFTER, THE ASSESSEE IS REQ UIRED TO FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OFFICIAL TO THE DEPARTMENT. HE SUBMITTE D THAT THE FORM NO.3 SHALL BE ISSUED TO THE ASSESSEE IN DUE COURSE AND ACCORDINGLY HE SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN, AS THE ASSESSEE, IN ANY WAY, IS REQUIRED TO WITHDRAW THE APPEAL. THE LD D.R FURTHER SUBMITTED THAT, IN THIS TYPES OF CASES, THE TRIBUNAL IS GIVING LIBERTY TO SEEK RECALL OF TH E ORDER, IF THE APPEAL IS DISMISSED BY THE BENCH. 4. WE HEARD THE PARTIES AND PERUSED THE RECORD. THE SUBMISSIONS MADE BY LD D.R ARE CONSIDERED. SINCE THE ASSESSEE HAS ALREADY FILED APPLICATIONS UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THE APPELLANT WOULD BE MOVING APPLICATION FOR WITHDRAWI NG THE PRESENT APPEAL FILED BEFORE THE TRIBUNAL IN DUE COURSE. SI NCE THE ASSESSEE HAS ALREADY FILED THE NECESSARY APPLICATIONS BEFORE THE TAX AUTHORITIES UNDER THE ABOVE SAID ACT, WE ARE OF THE VIEW THAT N O PURPOSE WILL BE SERVED IN KEEPING THIS APPEAL PENDING. ACCORDINGL Y WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. 5. THE LD A.R HAS STATED THAT HE HAS NOT RECEI VED FORM NO.3, IN WHICH THE TAX AMOUNT TO BE PAID BY THE ASSESSEE SHA LL BE INTIMATED BY THE DEPARTMENT AND THE PROCESS WILL BE COMPLETED UPON RECEIPT OF FORM NO.3, MEANING THEREBY, THE ASSESSEE WANTS TO M AKE SURE THAT THE TAX LIABILITY MENTIONED BY HIM IN FORM NO.1 SHO ULD GET CONFIRMED BY THE REVENUE. UNDER THESE SET OF FACTS, SINCE WE HAVE DISMISSED THE APPEAL, THE ASSESSEE IS GIVEN LIBERTY TO MOVE APPRO PRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSEE INTENDS TO DO SO. IT(IT)A NO.2084/BANG/2019 M/S. AT&T CORP, UNITED STATES PAGE 3 OF 3 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE I S DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH OCT, 2020 SD/- (BEENA PILLAI) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 13 TH OCT, 2020. VG/SPS COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.