Harman Connected Services Corporation India Pvt Ltd, Bengaluru V. Assistant Commissioner of Income Tax, Circle-3(1)(2), Bengaluru

ITA 2825/BANG/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2284 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 11 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 02-12-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 22-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3); 144C

Judgement Text

ITA(TP)A NO.2825/BANG/2017 M/S. HARMAN CONNECTED SERVICE CORPN. INDIA PVT. LTD., BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A NO.2825/BANG/2017 ASSESSMENT YEAR: 2013-14 M/S. HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED NO.3 & 3A, EOIZ INDUSTRIAL AREA SURVEY NOS.85 & 86, SADARMANGALA VILLAGE KRISHNARAJAPURAM HOBLI BANGALORE-560 066 PAN NO : AADCT1605J VS. ACIT CIRCLE-3(1)(2) BANGALORE APPELLANT RESPONDENT APPELLANT BY : SHRI DHIRAJ R., A.R. RESPONDENT BY : SHRI PRADEEP KUMAR, D.R. DATE OF HEARING : 02.12.2020 DATE OF PRONOUNCEMENT : 02.12.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ASSESSMENT ORDER DATED 19-10-2017 PASSED BY THE AO FOR ASSESSM ENT YEAR 2013- 14 U/S 143(3) R.W.S. 144C OF THE ACT, IN PURSUANCE OF DIRECTIONS ISSUED BY LD DISPUTE RESOLUTION PANEL. 2. THE LD COUNSEL APPEARING FOR THE ASSESSEE SU BMITTED THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE UNDER DIRE CT TAX VIVAD SE VISHWAS ACT FOR SETTLEMENT OF THE DISPUTE FILED THE PRESCRIBED FORMS ITA(TP)A NO.2825/BANG/2017 M/S. HARMAN CONNECTED SERVICE CORPN. INDIA PVT. LTD., BANGALORE PAGE 2 OF 3 1 & 2. HE SUBMITTED THAT THE ASSESSEE IS AWAITING FOR FORM NO.3. ACCORDINGLY, THE LD A.R SOUGHT ADJOURNMENT OF THE C ASE. 3. THE LD D.R, HOWEVER, SUBMITTED THAT THE ASSES SEE HAS TO WITHDRAW THE PENDING APPEAL AFTER FILING FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. THEREAFTER, THE ASSESSEE IS REQ UIRED TO FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OFFICIAL TO THE DEPARTMENT. ACCORDINGLY THE LD D.R SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE DI SMISSED AS WITHDRAWN, AS THE ASSESSEE, IN ANY WAY, IS REQUIRED TO WITHDRAW THE APPEAL. 4. THE LD A.R, IN THE REJOINDER, SUBMITTED THA T THE ASSESSEE SHOULD BE GIVEN LIBERTY TO SEEK RECALL OF THE ORDER, IF TH E APPEAL IS DISMISSED BY THE BENCH AND SOMETHING GOES WRONG. 5. WE HEARD THE PARTIES AND PERUSED THE RECORD. SINCE THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE UNDER DIRECT TAX VI VAD SE VISHWAS ACT, 2020, THE APPELLANT WOULD BE MOVING APPLICATIO N FOR WITHDRAWING THE PRESENT APPEAL FILED BEFORE THE TRIBUNAL IN DUE COURSE. HENCE, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED I N KEEPING THIS APPEAL PENDING. ACCORDINGLY WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. HOWEVER, THE ASSESSEE IS GIVEN LIBERT Y TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT O RDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSEE INTENDS TO DO SO. ITA(TP)A NO.2825/BANG/2017 M/S. HARMAN CONNECTED SERVICE CORPN. INDIA PVT. LTD., BANGALORE PAGE 3 OF 3 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE I S DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON 02-12-202 0 SD/- (N.V. VASUDEVAN ) VICE PRESIDENT SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 2 ND DEC, 2020. VG/SPS COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.