ACCENTURE SOLUTIONS P. LTD (ASOL) P. LTD, MUMBAI V. DCIT CORPORTE CIRCLE 3(2), CHENNAI

ITA 2614/MUM/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0067 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 10-04-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUNIL DESHPANDE LD
• Assessee Lawyers: HITEN CHANDE LD
• Keywords: Set aside

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL K BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) 1. ./ I.T.A. NO.2614/MUM/2017 ( / ASSESSMENT YEAR: 2010-11) M/S ACCENTURE SOLUTIONS PVT. LTD. PLANT NO.3, GODREJ & BOYCE COMPLEX PHIROJSHAH NAGAR, VIKHROLI WEST OFF LBS MARG, MUMBAI- 400 079 / VS. DCIT - CIRCLE 3(2) 121 MAHATMA GANDHI ROAD, NUNGAMBAKKAM, CHENNAI-600 034 ! ./ ./PAN/GIR NO. AAACH-3235-M ( !# /APPELLANT ) : ( $%!# / RESPONDENT ) ASSESSEE BY : SHRI HITEN CHANDE, LD. AR REVENUE BY : SHRI SUNIL DESHPANDE LD. DR / DATE OF HEARING : 20/07/2021 / DATE OF PRONOUNCEMENT : 20/07/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE LD. AR PLACED ON RECORD A LETTER DATED 19/07 /2021 AND SUBMITTED THAT THE ASSESSEE WISHES TO WITHDRAW THE APPEAL. THE LETTER READ AS UNDER: - SUB: REQUEST FOR WITHDRAWAL OF APPEAL FILED WIT H THE MUMBAI BENCH, OF THE HON'BLE INCOME TAX APPELLATE TRIBUNAL ('ITAT') WE REFER TO THE CAPTIONED APPEAL FILED BEFORE THE M UMBAI BENCH OF HON'BLE ITAT FOR AY 2010-11. IN THIS REGARD, ON BEHALF OF AND UN DER INSTRUCTIONS FROM THE CLIENT, WE WISH TO SUBMIT AS UNDER: THE COMPANY, ZENTA KNOWLEDGE SERVICES PVT LTD ('ZKS PL') EARLIER HAD ITS REGISTERED OFFICE AT 431, SPENCER PLAZA, PHASE III, 769, ANNA SALAI IN CHENNAI. 2 THEREAFTER, ZKSPL AMALGAMATED WITH ACCENTURE SERVIC ES PVT LTD ('ASPL') BY ORDER OF MADRAS HIGH COURT DATED 29 JUNE 2012 W.E.F . 1 APRIL 2012, WHICH WAS AMALGAMATED WITH ACCENTURE SOLUTIONS PVT LTD ('ASOL ') W.E.F. 1 DECEMBER 2016 VIDE ORDER DATED 20 OCTOBER 2016 PASSED BY HON'BLE BOMBAY HIGH COURT. THE ASSESSEE HAD FILED AN APPEAL BEFORE THE HON'BLE CHENNAI ITAT FOR AY 2010-11 AGAINST THE ORDER DATED 20 FEBRUARY 2015 PA SSED BY THE LEARNED AO. THE HON'BLE ITAT VIDE ITS ORDER DATED 14 SEPTEMBER 2016 HAD DISMISSED THE APPEAL FILED BY THE ASSESSEE ON THE BASIS THAT THE APPEAL FILED BY THE ASSESSEE WAS FILED IN THE NAME OF ZKSPL AND, THEREFORE NOT M AINTAINABLE UNDER SECTION 253 OF THE ACT. A COPY OF THE CHENNAI ITAT ORDER IS ENCLOSED AS ANNEXURE 1. ASSESSEE HAD FILED A FRESH APPEAL IN THE NAME OF AS OL, BEFORE YOUR HONOURS IN MUMBAI, GIVEN THAT ASOL'S REGISTERED OFFICE IS IN M UMBAI AND HAD ALSO FILED A APPLICATION BEFORE THE HON'BLE MADRAS HIGH COURT PL EADING THE COURT TO RESTORE THE ORIGINAL APPEAL TO HON'BLE TRIBUNAL TO DECIDE O N MERITS. THE HON'BLE MADRAS HIGH COURT VIDE ITS ORDER DATED 29 JULY 2020 ACCEPT ED THE ASSESSEE'S PLEA TO SET ASIDE THE ORDER PASSED BY THE CHENNAI TRIBUNAL AND RESTORE THE ORIGINAL APPEAL. A COPY OF THE HON'BLE MADRAS HIGH COURT ORD ER IS ENCLOSED AS ANNEXURE 2. IN LIGHT OF THE ABOVE FACTS, GIVEN THAT THE ORIGINA L APPEAL HAS BEEN RESTORED, THE ASSESSES WISHES TO FILE THIS APPLICATION FOR WITHDR AWAL OF THIS APPEAL. WE REQUEST YOUR HONOUR TO KINDLY TAKE THE ABOVE ON RECORD AND OBLIGE. 2. THE LD. DR DID NOT OBJECT TO THE WITHDRAWAL OF T HE APPEAL. KEEPING IN VIEW THE SUBMISSION MADE BY LD. AR, WE ALLOW THE ASSESSEE TO WITHDRAW THE APPEAL. 3. THE APPEAL STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED ON 20 TH JULY, 2021. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 20/07/2021 SR.PS, DHANANJAY /SR.PS, JAISY VARGHESE 3 ! / COPY OF THE ORDER FORWARDED TO : 1. !# / THE APPELLANT 2. $%!# / THE RESPONDENT 3. , ( ) / THE CIT(A) 4. , / CIT CONCERNED 5. -.$'/ , / , / DR, ITAT, MUMBAI 6. .012 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.