M/s. Global E-Business Operations Private Limited, Bengaluru V. Joint Commissioner Of Income Tax, Special Range - 3, Bangalore

ITA 2558/BANG/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5008 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 18-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R. PREMI
• Section: 143(3); 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI , JUDICIAL MEMBER IT (T.P) A NO. 2558 /BANG/20 1 9 (ASSESSMENT YEAR: 20 15 - 16 ) M/S. GLOBAL E - BUSINESS OPERATIO NS PVT. LTD., KALYANI PLATINA, PHASE II BUILDING, SY. NO1, 6 & 24, KUNDALAHALLI VILL., K.R. PURAM, HOBLI, BENGALURU - 560 06 .APPELLANT . PAN AABCG 2843D VS. JT. COMMISSIONER OF INCOME TAX, SPL RANGE 3, BA NGALORE. RESPONDENT. ASSESSEE BY: S HRI DHIRAJ R , ADVOCATE. REVENUE BY: S MT. R. PREMI, JCIT (D.R) DATE OF HEARING : 0 9 .02.2021 DATE OF PRONOUNCEMENT : 09 .02.2021 O R D E R PE R SHRI CHANDRA POOJARI , A M : TH IS APPEAL AT THE INSTANCE OF ASSESSEE IS DIRECTED AGAINST THE ORDER OF ASSESSING OFFICER PASSED U/S. 143(3) R.W.S. 144C(13) OF THE ACT DT.16.10.2019 FOR THE ASSESSMENT YEAR 2014 - 15. 2. THE LEARNED AUTHO RISED REPRESENTATIVE SUBMITTED THAT THE ASSESSEE HAS OPTED TO FILE AN APPLICATION UNDER THE VIVAD SE VISHWAS ACT, 2020 AND RECEIVED FORM 3 FROM THE DEPARTMENT. ACCORDINGLY, LD. AR SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE DISMISSED. 2 IT (TP) A NO. 2558 /BANG/ 20 1 9 3. ON TH E OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE ASSESSEE HAS FURNISHED FORM 3 ISSUED BY THE DEPARTMENT AND THE ASSESSEE MAY BE ALLOWED TO WITHDRAW THE APPEAL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECO RD. SINCE THE ASSESSEE OPTED AND RECEIVED FORM 3 ISSUED BY THE DEPARTMENT UNDER VIVAD SE VISHWAS ACT, 2020, PLACED ON RECORD. ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISS ED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/ - SD/ - ( SMT. BEENA PILLAI ) ( CHANDRA POOJARI ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 0 9 .02. 20 2 1 . *REDDY GP COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE