M/s. TUV Rheinland (India) Private Limited, Bangalore V. Deputy Commissioner Of Income Tax, Circle- 7(1)(1), Bangalore

ITA 2596/BANG/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5618 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 1 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-05-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 23-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KANNAN NARAYANAN J
• Assessee Lawyers: K R VASUDEVAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A, BANGALORE BEFORE SHRI CHANDRA POOJARI, AM & SHRI GEORGE GEORGE K, JM IT(TP)A NO.2596/BANG/2019 : ASST.YEAR 2013-2014 M/S.TUV RHEINLAND (INDIA) PRIVATE LIMITED, 27/B, 2 ND CROSS, ELECTRONIC CITY, PHASE-1 BANGALORE 560 100. PAN : AAACT7736P. V. THE DY .COMMISSIONER OF INCOME-TAX, CIRCLE 7(1)(1) BANGALORE. (APPELLANT) (RESPONDENT) APPELLANT BY : SRI.K.R.VASUDEVAN, ADVOCATE RESPONDENT BY : SRI.KANNAN NARAYANAN, JCIT-DR DATE OF HEARING : 08.02.2021 DATE OF PRONOUNCEMENT : 08.02.2021 O R D E R PER GEORGE GEORGE K, JM : THIS APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST CIT(A)S ORDER DATED 31.10.2019. THE RELEVANT ASSESSMENT YEAR IS 2013-2014. 2. AT THE TIME OF HEARING BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE HAS FURNISHED A LETTER DATED 29 TH JANUARY, 2021, WHEREIN IT IS STATED THAT THE ASSESSEE HAS OPTED FOR FILING THE APPLICATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, FOR SETTLEMENT OF THE DISPUTE, AND ACCORDINGLY, PRAYED THAT THE APPEAL MAY BE TREATED AS WITHDRAWN, WITH LIBERTY TO APPLY FOR A RECALL, IF FORM 1 & 2 FILED BY THE ASSESSEE ARE NOT ACCEPTED BY THE DEPARTMENT FOR ANY REASON. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IN VIEW OF THE SUBMISSION OF THE LEARNED IT(TP)A NO.2596/BANG/2019 M/S.TUV RHEINLAND (INDIA) PVT.LTD. 2 COUNSEL FOR THE ASSESSEE IN HIS LETTER DATED 29 TH JANUARY, 2021, WE DISMISSED THE APPEAL AS WITHDRAWN. THE ASSESSEE IS GIVEN LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALLING THE PRESENT ORDER IN ACCORDANCE WITH LAW, IF THE ASSESSEE INTENDS TO DO SO. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED, AS WITHDRAWN. ORDER PRONOUNCED ON THIS 08 TH DAY OF FEBRUARY, 2021 . SD/- SD/- ( CHANDRA POOJARI ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE; DATED : 08 TH FEBRUARY, 2021. DEVADAS G* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT(A)-7, BANGALORE 4. THE PR.CIT-7, BANGALORE. 5. THE DR, ITAT, BENGALURU. 6. GUARD FILE. ASST.REGISTRAR/ITAT, BANGALORE