M/s Compagnie IBM France , Bangalore V. Joint Commissioner of Income Tax Circle-1(1)(International Taxation) , Bangalore

ITA 2629/BANG/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2250 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 20-09-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R PREMI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA NO. 2629 /BANG/20 18 ASSESSMENT YEAR : 2012-13 M/S. COMPAGNIE IBM FRANCE, C/O IBM INDIA PRIVATE LTD., NO.12, SUBRAMANYA ARCADE, BANNERGHATTA ROAD, BENGALURU 560 029. PAN : AADCC 9604 J VS. THE JOINT COMMISSIONER OF INCOME TAX, CIRCLE 1(1) (INTERNATIONAL TAXATION), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI. DHIRAJ R , ADVOCATE REVENUE BY : SMT. R. PREMI, JCIT DATE OF HEARING : 24 .0 6 .2021 DATE OF PRONOUNCEMENT : 30 .0 6 .2021 O R D E R PER N. V. VASUDEVAN, VICE PRESIDENT: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER DATED 10.06.2016 OF CIT(A)-12, BENGALURU, RELATING TO ASSESSMENT YEAR 2012-13. 2. THE ASSESSEE HAS MOVED AN APPLICATION IN WHICH IT IS STATED THAT THE ASSESSEE HAS FILED FORM 1 AND FORM 2 AND HAS OBTAINED FORM 3 CERTIFICATE CONTAINING PARTICULARS OF TAX ARREARS AND THE AMOUNT PAYABLE IN FORM 3 FROM THE INCOME TAX DEPARTMENT UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 IN RESPECT OF THE PRESENT APPEAL. IN THE CIRCUMSTANCES, THE ASSESSEE HAS PRAYED FOR WITHDRAWING THE APPEAL. 3. THE APPEAL IS ACCORDINGLY DISMISSED AS WITHDRAWN. ITA NO.2629/BANG/2018 PAGE 2 OF 2 4. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- BANGALORE, DATED: 30.06.2021. /NS/* COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE. (B.R. BASKARAN) (N. V. VASUDEVAN) ACCOUNTANT MEMBER VICE PRESIDENT