Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore V. M/s Intel Mobile Communications India Pvt Ltd , Bangalore

ITA 2095/BANG/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6395 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 5 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 09-06-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 01-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K R VASUDEVAN

Judgement Text

ITA NOS.2095, 2204 & 2205/BANG/2017 M/S. INTEL MOBILE COMMUNICATIONS (INDIA) PVT. LTD. IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO.2095/BANG/2017 ASSESSMENT YEAR : 2011-12 DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE 3(1)(1) BANGALORE VS. M/S. INTEL MOBILE COMMUNICATIONS INDIA PVT. LTD. LEVEL-7, NAVIGATOR BUILDING ITPL WHITEFIELD ROAD BANGALORE 560 066 PAN NO : AAFCM1216L APPELLANT RESPONDENT IT(TP)A NOS.2204&2205/BANG/2017 ASSESSMENT YEAR : 2012-13 & 2011-12 RESPECTIVELY M/S. INTEL MOBILE COMMUNICATIONS INDIA PVT. LTD. LEVEL-7, NAVIGATOR BUILDING ITPL WHITEFIELD ROAD BANGALORE 560 066 VS. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE 3(1)(1) BANGALORE APPELLANT RESPONDENT APPELLANT BY : MS. NEERA MALHOTRA, D.R. RESPONDENT BY : SHRI K.R. VASUDEVAN, A.R. DATE OF HEARING : 20.04.2021 DATE OF PRONOUNCEMENT : 20.04.2021 ITA NOS.2095, 2204 & 2205/BANG/2017 M/S. INTEL MOBILE COMMUNICATIONS (INDIA) PVT. LTD. PAGE 2 OF 3 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE REVENUE HAS FILED APPEAL FOR ASSESSMENT YEAR 20 11-12 AND THE ASSESSEE HAS FILED APPEALS FOR ASSESSMENT YEARS 2011-12 & 2012-13 AGAINST THE ORDERS PASSED BY LD CIT(A)-3, B ENGALURU. 2. THE LD A.R OF THE ASSESSEE FURNISHED A LETTER ST ATING THAT THE ASSESSEE HAS OPTED TO SETTLE THE ISSUES CONTESTED B Y THE ASSESSEE AS WELL AS THE REVENUE FOR THE ABOVE SAID YEARS UNDER DIRECT TAXES VIVAD SE VISHWAS ACT, 2020 AND ACCORDINGLY HAS FILED FORM 1 AND 2. THE LD A.R ALSO SUBMITTED THAT THE BANGALORE BENCH OF T RIBUNAL IS DISMISSING THE APPEALS IN SUCH KIND OF CASES GIVING LIBERTY TO SEEK RECALL OF THE ORDER. 3. THE LD D.R, SUBMITTED THAT ONE OF THE APPEALS HAS BEEN FILED BY THE REVENUE AND HENCE, IF THE APPEAL OF THE REVENUE IS DISMISSED AND IF SOMETHING GOES WRONG WITH THE APPLICATION FILED BY THE ASSESSEE FOR SETTLEMENT OF DISPUTES, THEN THE REVENUE SHOULD BE GIVEN LIBERTY TO FILE APPLICATION SEEKING RECALL OF THE ORDER. THE LD D.R FURTHER SUBMITTED THAT THE ASSESSEE SHOULD BE DIRECTED TO I NTIMATE THE AO ABOUT THE RESULTS OF THE APPLICATION FILED BY IT AN D IF THEY DO NOT GO THROUGH AS DESIRED BY THE ASSESSEE, THEN THE ASSESS EE SHOULD PERSUADE THE AO TO FILE NECESSARY APPLICATIONS SEEK ING RECALL OF THIS ORDER WITHIN THE STATUTORY TIME LIMIT PRESCRIBED UN DER THE ACT. 4. WE HEARD THE PARTIES AND PERUSED THE RECORD. S INCE THE ASSESSEE HAS ALREADY FILED APPLICATION UNDER VSVS ACT FOR TH E YEAR UNDER CONSIDERATION, WE ARE OF THE VIEW THAT NO PURPOSE W OULD BE SERVED IN KEEPING THESE APPEALS PENDING, SINCE THE SAME HAS T O BE WITHDRAWN ITA NOS.2095, 2204 & 2205/BANG/2017 M/S. INTEL MOBILE COMMUNICATIONS (INDIA) PVT. LTD. PAGE 3 OF 3 BY THE ASSESSEE/REVENUE ONCE THE DISPUTE IS SETTLED UNDER THE ABOVE SAID ACT. ACCORDINGLY, WE DISMISS ALL THE THREE APP EALS BEFORE US. 5. HOWEVER, WE FIND MERIT IN THE SUBMISSIONS MAD E BY LD D.R. SINCE THE APPEAL FILED BY THE REVENUE IS DISMISSED BY US AT THE INSTANCE OF THE ASSESSEE, WE DIRECT THE ASSESSEE TO PERSUADE THE AO TO FILE NECESSARY APPLICATIONS FOR RECALL OF THIS O RDER IN ACCORDANCE WITH LAW WITHIN THE STATUTORY TIME PERIOD, IF SOMET HING GOES WRONG IN RESPECT OF APPLICATIONS FILED BY THE ASSESSEE UNDER VSVS ACT. 6. IN THE RESULT, BOTH THE APPEALS OF THE ASSES SEE AND THE APPEAL OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH APR, 2021 SD/- (GEORGE GEORGE K. ) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 20 TH APR, 2021. 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.