M/s. Diksha Technologies Pvt. Ltd, Bengaluru V. Assistant Commissioner of Income Tax, Circle-2(1)(2), Bengaluru

ITA 2615/BANG/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4684 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 10 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 02-11-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 05-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: R E BALASUBRAMANIYAM
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A, BANGALORE BEFORE SHRI GEORGE GEORGE K, JM & SHRI B.R.BASKARAN, AM IT(TP)A NO.2615/BANG/2017 : ASST.YEAR 2013-2014 M/S.DIKSHA TECHNOLOGIES PVT.LTD. #190, 5 TH FLOOR, JP SQUARE SADASHIVANAGAR, SANKEY ROAD NEAR SANKEY TANK BANGALORE 560 080. PAN : AABCD2172L. V. THE ASST.COMMISSIONER OF INCOME-TAX, CIRCLE 2(1)(2) BANGALORE. (APPELLANT) (RESPONDENT) APPELLANT BY : SRI.R.E.BALASUBRAMANIYAM, CA RESPONDENT BY : SRI.SANJAY KUMAR, CIT-DR DATE OF HEARING : 21.10.2020 DATE OF PRONOUNCEMENT : 21.10.2020 O R D E R PER GEORGE GEORGE K, JM : THIS APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST THE FINAL ASSESSMENT ORDER DATED 06.10.2017 PASSED U/S 143(3) R.W.S. 144C(13) OF THE I.T.ACT. THE RELEVANT ASSESSMENT YEAR IS 2013-2014. 2. THE LEARNED AR HAS FURNISHED A LETTER DATED 09 TH OCTOBER, 2020, WHEREIN IT IS STATED THAT THE ASSESSEE HAS FILED APPLICATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT FOR SETTLEMENT OF THE DISPUTE AND FORM NO.3 IS AWAITED. IT WAS FURTHER STATED THAT THE APPEAL MAY BE TREATED AS WITHDRAWN WITH LIBERTY TO APPLY FOR A RECALL, IF FORM 1 & 2 FILED BY THE ASSESSEE IS NOT ACCEPTED BY THE DEPARTMENT FOR ANY REASON. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE WAS DULY HEARD. IT(TP)A NO.2615/BANG/2017 M/S.DIKSHA TECHNOLOGIES PVT.LTD. 2 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. IN VIEW OF THE SUBMISSION OF THE LEARNED AR IN HIS LETTER DATED 09.10.2020, WE DISMISSED THE APPEAL AS WITHDRAWN.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 ASSESSEE INTENDS TO DO SO. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED, AS WITHDRAWN. ORDER PRONOUNCED ON THIS 21 ST DAY OF OCTOBER, 2020 . SD/- SD/- (B.R.BASKARAN) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE; DATED : 21 ST OCTOBER, 2020. DEVADAS G* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE DRP-1, BENGALURU. 4. THE PR.CIT-2, BENGALURU. 5. THE DR, ITAT, BENGALURU. 6. GUARD FILE. ASST.REGISTRAR/ITAT, BANGALORE