Allergan Healthcare India Pvt Ltd, Bengaluru V. Deputy Commissioner of Income tax, Circle-1(1)(1), , Bengaluru

ITA 2855/BANG/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7009 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 26-08-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 26-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MUZAFFAR HUSSAIN
• Assessee Lawyers: S V RAVISHANKAR
• Section: 143(3); 144C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES B, BANGALORE BEFORE SHRI GEORGE GEORGE K, JM & SHRI B.R.BASKARAN, AM IT(TP)A NO.2855/BANG/2017 : ASST.YEAR 2013-2014 M/S.ALLERGAN HEALTHCARE INDIA PRIVATE LIMITED LEVEL 2, PRESTIGE OBELISK NO.3, KASTURBA ROAD BANGALORE 560 001. PAN : AAHCA3776H. V. THE DY.COMMISSIONER OF INCOME-TAX, CIRCLE 1(1)(1) BANGALORE. (APPELLANT) (RESPONDENT) APPELLANT BY : SRI.S.V.RAVISHANKAR, ADVOCATE RESPONDENT BY : SRI.MUZAFFAR HUSSAIN, CIT-DR DATE OF HEARING : 26.08.2021 DATE OF PRONOUNCEMENT : 26.08.2021 O R D E R PER GEORGE GEORGE K, JM THIS APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST FINAL ASSESSMENT ORDER PASSED U/S 143(3) R.W.S. 144C OF THE I.T.ACT, DATED 25.10.2017. THE RELEVANT ASSESSMENT YEAR IS 2013-2014. 2. AT THE TIME OF HEARING BEFORE US, THE LEARNED COUNSEL FOR THE ASSESSEE HAS PLACED A LETTER DATED 14.08.2021, AND CONTENDED THAT THE ASSESSEE HAD OPTED TO RESOLVE THE DISPUTE RAISED IN THIS APPEAL UNDER THE PROVISIONS OF DIRECT TAX VIVAD SE VISHWAS ACT, 2020. HE, THEREFORE, PRAYED THAT THE APPEAL MAY BE TREATED AS WITHDRAWN. IN VIEW OF THE SUBMISSION MADE BY THE LEARNED COUNSEL FOR THE ASSESSEE, WE DISMISS THE APPEAL FILED BY THE ASSESSEE AS WITHDRAWN. IT(TP)A NO.2855/BANG/2017. M/S.ALLERGAN HEALTHCARE INDIA PVT.LTD. 2 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 26 TH DAY OF AUGUST, 2021 . SD/- SD/- ( B.R.BASKARAN ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE; DATED : 26 TH AUGUST, 2021. DEVADAS G* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE DRP-1, BANGALORE 4. THE PR.CIT, BANGALORE. 5. THE DR, ITAT, BENGALURU. 6. GUARD FILE. ASST.REGISTRAR/ITAT, BANGALORE