JDA Software Pvt Ltd, Bengaluru V. Deputy Commissioner of Income Tax, Circle-4(1)(1), Bengaluru

ITA 2579/BANG/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9850 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 01-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C H SUNDAR RAO BENGALURU
• Section: 143(3); 144C; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI A K GARODIA , ACCOUNTANT MEMBER IT A NO. 2579/BANG/2017 ASSESSMENT YEAR: 20 13 - 14 JDA SOFTWARE PRIVATE LTD., TOWER A, MANTRI COMMERCIO, NEXT TO SAKRA WORLD HOSPITAL, OUTER RING ROAD, BELLANDUR, BANGALORE 560 103. PAN: AAACI 733 4Q VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI KAUSHIK, CA RE SPONDENT BY : SHRI C.H. SUNDAR RAO, CIT(DR)(ITAT) BENGALURU. DATE OF HEARING : 18 .12 .2019 DATE OF PRONOUNCEMENT : 03.01.2020 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS APPEAL BY THE ASSESSEE IS AGAINST THE FINAL ORDER DATED 10.10.2017 OF THE DCIT, CIRCLE 4(1)(1), BANGALORE P ASSED U/S. 143(3) R.W.S. 144C OF THE INCOME-TAX ACT, 1961 [THE ACT] RELATING TO ASSESSMENT YEAR 2013-14. 2. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS ENTERED INTO ADVANCE PRICING AGREEMENT [APA] WITH THE CBDT ON 21.11.2019 AND THE ASSESSMENT YEAR INVO LVED IN THIS APPEAL ITA NO.2579/BANG/2017 PAGE 2 OF 2 IS ALSO PART OF THE SAID AGREEMENT. AS REQUIRED UN DER RULE 10RA(4) OF THE INCOME-TAX RULES, 1962, ANY PENDING APPELLATE PROCE EDINGS WHICH IS SUBJECT MATTER OF ROLL BACK PROVISIONS SHALL BE WI THDRAWN BY THE APPLICANT. ACCORDINGLY, THE LD. COUNSEL FOR THE ASSESSEE HAS P RAYED FOR WITHDRAWING THE VARIOUS GROUNDS RAISED BY THE ASSESSEE IN THIS APPEAL. 3. THE APPEAL IS THEREFORE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THIS 3 RD DAY OF JANUARY, 2020. SD/- SD/- ( A K GARODIA ) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 3 RD JANUARY, 2020. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FIL E BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.