Microsoft Global Services Centre (India) Private Limited , Hyderabad V. Dy. Commissioner of Income Tax , Circle-16(2), Hyderabad

ITA 2389/Hyd/2018

AI Insights

The case involves two appeals by Microsoft Global Services Centre (India) Private Limited against the orders passed under sections 143(3), 92CA(3), and 144C(5) of the Income Tax Act, 1961 for the assessment years 2010-11 and 2014-15. The appeals were heard together due to the involvement of identical issues. During the hearing, the assessee submitted applications to withdraw both appeals, which was unopposed by the Departmental Representative. Consequently, the tribunal dismissed both appeals as withdrawn.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129564 (ITAT-HYDERABAD)
• Duration Of Justice: 4 year(s) 3 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-04-2023
• Appeal Filed By: Assessee
• Order Result: DismissedDismissed
• Bench Allotted: DB-B
• Next Hearing Date: 16-04-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 26-12-2018
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

ITA Nos 92 of 2015 and 2389 of 2018 Page 1 of 4 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri K. Narasimha Chary, Judicial Member ITA Nos.92/Hyd/2015 & 2389/Hyd/2018 Assessment Year: 2010-11 & 2014-15 Microsoft Global Services Centre (India) Private Limited, Hyderabad PAN:AAECM2477L Vs. Dy. C. I. T Circle 16(2) Hyderabad (Appellant) (Respondent) Assessee by : Shri Mahesh, C.A Revenue by: Shri Jeevan Lal Lavidiya, CIT (DR) Date of hearing: 17/04/2023 Date of pronouncement: 17/04/2023 ORDER Per Bench: The above two appeals filed by the assessee are directed against the separate orders passed u/s 143(3) r.w.s. 92CA(3) r.w.s. 144C(5) of the I.T. Act, 1961 relating to A.Ys. 2010- 11 & 2014-15 respectively. Since identical issues are involved in both these appeals, therefore, for the sake of convenience, both these appeals were heard together and are being disposed off by this common order. 2. At the time of hearing, the learned Counsel for the assessee filed two separate applications seeking withdrawal of the appeals by stating as under: ITA Nos 92 of 2015 and 2389 of 2018 Page 2 of 4 ITA 92/Hyd/2015 – A.Y 2010-11 ITA Nos 92 of 2015 and 2389 of 2018 Page 3 of 4 3. Identical application has been filed by the assessee for the A.Y 2014-15 in ITA No.2389/Hyd/2018. In absence of any objection from the side of the learned DR, the request of the assessee seeking withdrawal of both the appeals is allowed and both the appeals are dismissed as withdrawn. Order pronounced in the Open Court at the time of hearing itself i.e. on 17 th April, 2023. Sd/- Sd/- (K. NARASIMHA CHARY) JUDICIAL MEMBER (R.K. PANDA) ACCOUNTANT MEMBER ITA Nos 92 of 2015 and 2389 of 2018 Page 4 of 4 Hyderabad, dated 17 th April, 2023 Vinodan/sps Copy to: S.No Addresses 1 Microsoft Global Services Centra (India) (P) Ltd., Building-1, Microsoft Campus, Gachibowli, Hyderabad 500032 2 Dy.CIT, Circle 16(2) 2 nd Floor, B Block, IT Towers, AC Guards, Masab Tank, Hyderabad 3 Pr.CIT -4, ,Hyderabad 4 C. CIT-(IT) (SZ) Bengaluru 5 DR, ITAT Hyderabad Benches 6 Guard File By Order