M/s. Novo Nordisk India Private Limited, Bangalore V. Assistant Commissioner Of Income Tax, TDS Circle- 2(1), Bangalore

ITA 2603/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6392 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-09-2020
• Assessment Year: 2015-2016
• Appeal Filed On: 23-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VANDANA SAGAR
• Keywords: TDS
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A BENCH: BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER ITA NO. & ASST. YEAR APPELLANT RESPONDENT 2603 /BANG/201 9 20 15 - 16 M/S. NOVO NORD ISK INDIA PVT. LTD., PLOT NO.32, 47 - 50, EPIP AREA, WHITEFIELD, BANGALORE - 560 066 PAN AAACN 7425M ASST . COMMISSIONER OF INCOME TAX (TDS) , CIRCLE 2 (1), BANGALORE . 2604 /BANG/2016 20 17 - 18 - DO - - DO - ASSESSE S BY: SHRI KEERTHI NARAYANAN, C.A . REVENUE BY: SMT. VANDANA SAGAR, CIT (D.R) DATE OF HEARING : 1 7 .09 .20 20. DATE OF PRONOUNCEMENT : 17 .09 .20 20. O R D E R PER SHRI GEORGE GEORGE K, J.M. : THE SE APPEALS AT THE INSTANCE OF THE ASSESSE E ARE DIRECTED AGAINST DIFFERENT ORDER S OF C OMMISSIO NER OF INCOME TAX (APPEALS) - 10 , BANGALORE . SINCE COMMON ISSUE IS INVOLVED IN THESE APPEALS, THEY ARE HEARD TOGETHER AND CONSOLIDATED ORDER IS PASSED FOR THE SAKE OF CONVENIENCE. THE RELEVANT ASSESSMENT YEARS ARE 20 15 - 16 & 20 17 - 18 . 2. AT THE TIME OF HEARING, THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED TH A T THE ASSESSE E HA S OPTED TO FILE AN APPLICATION UNDER THE VIVAD SE VISHWAS ACT, 2020. ACCORDINGLY, LD. AR SUBMITTED THAT THESE APPEALS MAY BE DISMISSED WITH THE 2 ITA NO S . 2 603 & 2604 /BANG/201 9 LIBERTY TO MOVE APPROPRIATE APPL ICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH LAW, IF THE ASSESSES INTENDED TO DO SO. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE ASSESSE E HA S TO WITHDRAW THE PENDING APPEALS AFTER FILING THE FORM VS V1 AS PER VIVAD SE VISHWAS ACT, 2020. THEREAFTER THE ASSESSE E IS REQUIRED TO FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OFFICIAL TO THE DEPARTMENT. LD. DR SUBMITTED THAT THE FORM NO.3 SHALL BE ISSUED TO THE ASSESSES IN DUE COURSE AND ACCORDINGLY HE SUBMITTED THAT THE APPEALS OF THE ASSESSE E MAY BE DISMISSED AS WITHDRAWN, AS THE ASSESSES, IN ANY WAY, IS REQUIRED TO WITHDRAW THE APPEALS. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECOR D. SINCE THE ASSESSE E HA S OPTED FOR VIVAD SE VISHWAS ACT, 2020, THE ASSESSE E IS INTERESTED IN NOT PROSECUTING THESE APPEALS FILED BEFORE THE TRIBUNAL. SINCE THE ASSESSE E IS INTENDED TO FILE THE NECESSARY APPLICATIONS BEFORE THE TAX AUTHORITIES UNDER THE ABOVE SAID SCHEME, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPING THE A PPEALS PENDING. ACCORDINGLY, WE DISMISS THE APPEALS OF THE ASSESSES AS WITHDRAWN. FURTHER THE ASSESSES ARE AT LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSES INTENDS TO DO SO. 5. IN THE RESULT, BOTH THE APPEAL S OF THE ASSESSES ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/ - SD/ - ( A.K. GARODIA ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17 .09. 20 20 . *REDDY GP 3 ITA NO S . 2 603 & 2604 /BANG/201 9 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