M/s. Serial Microelectronics Pte Limited ( Liaison Office), Bangalore V. Assistant Commissioner Of Income Tax (International Taxation), Circle- 2(1), Bangalore

ITA 2317/BANG/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6396 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 22-02-2021
• Assessment Year: 2015-2016
• Appeal Filed On: 06-11-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 144C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT (IT) A NO S . 2312 TO 2317 /BANG/20 19 ASSESSMENT YEARS : 2010-11 TO 2015-16 M/S. SERIAL MICROELECTRONICS PTE LIMITED LIAISON OFFICE (PE), NO.504-505, 5 TH FLOOR, A WING MITTAL TOWERS, MG ROAD, BENGALURU. PAN : AANCS 5495 H VS. THE ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE 2(1), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : SHRI . PRADEEP KUMAR , CIT(DR)(ITAT), BENGALURU DATE OF HEARING : 01 . 0 2 .2021 DATE OF PRONOUNCEMENT : 01 . 0 2 .2021 O R D E R PER N. V. VASUDEVAN, VICE PRESIDENT: THESE ARE APPEALS BY THE ASSESSEE AGAINST SIX ORDERS OF ASSESSMENT PASSED BY ACIT (INTERNATIONAL TAXATION), CIRCLE 2(1), BENGALURU, ALL DATED 29.08.2019, UNDER SECTION 143(3) R.W.S. 147 R.W.S. 144C OF THE INCOME TAX ACT, 1961, RELATING TO ASSESSMENT YEARS 2010-11 TO 2015-16. 2. THE ASSESSEE HAS MOVED AN APPLICATION IN WHICH IT IS STATED THAT THE ASSESSEE HAS FILED FORM NOS.1 AND 2 UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 IN RESPECT OF THE PRESENT APPEAL. THE ASSESSEE HAS ALSO OBTAINED FORM 3 CERTIFICATE CONTAINING PARTICULARS OF TAX ARREARS AND THE AMOUNT PAYABLE IT(IT)A NOS.2312 TO 2317/BANG/2019 PAGE 2 OF 2 IN FORM 3 FROM THE INCOME TAX DEPARTMENT. IN THE CIRCUMSTANCES, THE ASSESSEE HAS PRAYED FOR WITHDRAWING THE APPEAL. 3. THE APPEALS ARE ACCORDINGLY DISMISSED AS WITHDRAWN. 4. IN THE RESULT, ASSESSEES APPEALS ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- BANGALORE, DATED: 01.02.2021. /NS/* COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE. ( B.R. BASKARAN ) (N. V. VASUDEVAN) ACCOUNTANT MEMBER VICE PRESIDENT