Appeal details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 6377 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 7 month(s) 3 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
01-02-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
A
Next Hearing Date
02-02-2021
Assessment Year
2014-2015
Appeal Filed On
29-06-2018
Judgement Text
ITA NOS.1798, 1799 & 2103 TO 2105/BANG/2018 AMAZON DEVELOPMENT CENTRE (INDIA) PVT. LTD., BANGAL ORE IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NOS.1798 & 1799/BANG/2018 ASSESSMENT YEAR: 2014-15 & 2015-16 AMAZON DEVELOPMENT CENTRE (INDIA) PVT. LTD. SANTOSH BENDRE AMAZON DEVELOPMENT CENTRE (INDIA) PVT. LTD. 10 TH FLOOR, WORLD TRADE CENTRE BRIGADE GATEWAY NO.26/1 DR. RAJKUMAR ROAD BANGALORE-560 055 PAN NO : AAECA7705P VS. ACIT (TDS) CIRCLE-1(1) BANGALORE APPELLANT RESPONDENT ITA NOS.2103 TO 2105/BANG/2018 ASSESSMENT YEAR: 2013-14 TO 2015-16 AMAZON DEVELOPMENT CENTRE (INDIA) PVT. LTD. SANTOSH BENDRE AMAZON DEVELOPMENT CENTRE (INDIA) PVT. LTD. 10 TH FLOOR, WORLD TRADE CENTRE BRIGADE GATEWAY NO.26/1 DR. RAJKUMAR ROAD BANGALORE-560 055 PAN NO : AAECA7705P VS. ACIT (TDS) CIRCLE-1(1) BANGALORE APPELLANT RESPONDENT APPELLANT BY : N O N E RESPONDENT BY : SHRI KANNAN NARAYANAN, D.R. ITA NOS.1798, 1799 & 2103 TO 2105/BANG/2018 AMAZON DEVELOPMENT CENTRE (INDIA) PVT. LTD., BANGAL ORE PAGE 2 OF 3 DATE OF HEARING : 01.02.2021 DATE OF PRONOUNCEMENT : 01.02.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THESE APPEALS CHALLENGING TH E ORDERS PASSED BY LD CIT(A)-13, BENGALURU AND THEY RELATE T O ASSESSMENT YEARS 2013-14 TO 2015-16. WE NOTICE THAT THE ASSES SEE HAS FILED TWO SEPARATE APPEALS FOR AY 2014-15 AND 2015-16. ONE A PPEAL HAS BEEN PREFERRED FOR AY 2013-14. HENCE THERE ARE FIVE APP EALS IN AGGREGATE. ALL THE APPEALS RELATE TO THE DEMAND RAISED U/S 201 (1)/201(1A). (A) ITA 2103/BANG/2018 RELATING TO AY 2013-14 2. THE ASSESSEE HAS FILED A LETTER DATED 18 TH JANUARY, 2021 STATING THAT THE DEMAND RAISED FOR THIS YEAR U/S 201(1) HAS BEEN NULLIFIED AFTER PASSING THE ORDER FOR GIVING EFFECT TO THE OR DER OF LD CIT(A) AND ALSO A RECTIFICATION ORDER PASSED THEREON. ACCORDI NGLY, THE ASSESSEE HAS STATED THAT THE ASSESSEE HAS DECIDED TO WITHDRA W THIS APPEAL. 3. THE LD D.R DID NOT OBJECT TO THE SUBMISSION S MADE BY THE ASSESSEE. ACCORDINGLY, WE ALLOW THE ASSESSEE TO WI THDRAW THIS APPEAL. (B) (I) ITA 1798/BANG/2018 & ITA 2104/BANG/2018 RELATING TO ASSESSMENT YEAR 2014-15. (II) ITA 1799/BANG/2018 & ITA 2105/BANG/2018 RELATING TO ASSESSMENT YEAR 2015-16. 4. THE ASSESSEE HAS FILED A LETTER DATED 18 TH JANUARY, 2021 STATING THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE I N THESE APPEAL ITA NOS.1798, 1799 & 2103 TO 2105/BANG/2018 AMAZON DEVELOPMENT CENTRE (INDIA) PVT. LTD., BANGAL ORE PAGE 3 OF 3 UNDER DIRECT TAXES VIVAD SE VISHWAS ACT, 2020. ACC ORDINGLY IT IS STATED THAT THE ASSESSEE IS WITHDRAWING THE ABOVE S AID FOUR APPEALS. 5. WE HEARD LD D.R, WHO DID NOT OBJECT TO THE PR AYER OF THE ASSESSEE. SINCE THE ISSUES CONTESTED IN THE APPEAL OF THE ASS ESSEE HAVE BEEN OPTED TO BE SETTLED UNDER THE DIRECT TAXES VIVAD SE VISHWAS ACT, 2010, AS PRAYED BY THE ASSESSEE, WE DISMISS THE ABO VE SAID FOUR APPEALS AS WITHDRAWN. HOWEVER, WE GIVE LIBERTY TO THE ASSESSEE TO SEEK RECALL OF THE ORDER PASSED FOR ANY OF THE ABOV E SAID FOUR APPEALS, IN ACCORDANCE WITH LAW, IF THE CIRCUMSTANCES SO WAR RANT. 6. IN THE RESULT, ALL THE FIVE APPEALS OF THE A SSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST FEB, 2021. SD/- (N.V. VASUDEVAN ) VICE PRESIDENT SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 1 ST FEB, 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.
