NCR Corporation India Pvt Ltd, Bengaluru V. Assistant Commissioner of Income tax, Circle-5(1)(1), Bengaluru

ITA 2869/BANG/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8177 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 13-01-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 26-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRADEEP KUMARCIT
• Assessee Lawyers: K R VASUDEVAN
• Section: 143(3); 13; 92CA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES C BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOU NTANT MEMBER IT (TP) A NO. 2869 / BANG/201 7 (ASSESSMENT YEAR : 2013 - 14 ) M/S. NCR CORPORATION INDIA PVT. LTD., 3 RD FLOOR, 11, NITON BUILDING, PALACE ROAD, BANGALORE - 560 0 52 .APPELLANT. PAN AAACN 7149L VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 5 (1)( 1 ), BANGALORE. RESPONDENT. ASSESSEE BY: SHRI K.R. VASUDEVAN, ADVOCATE. REVENUE BY: SHRI PRADEEP KUMAR,CIT (D.R) DATE OF HEARING : 13.01.2021 . DATE OF PRONOUNCEMENT : 13.01 .202 1 . O R D E R PER SHRI CHANDRA POOJARI, A M : TH IS APPEAL AT THE INSTANCE OF ASSESSEE IS DIRECTED AGAINST THE ORDER OF ASSESSING OFFICER PASSED U/S. 143(3) R.W.S. 92CA AND 144C(13) OF THE ACT DT.31.10.2017 FOR THE ASSESSMENT YEAR 2013 - 14. 2. T HE LD. AR SUBMITTED A LETTER DT. 12 . 01 .202 1 STATING THAT HE HAS FILE D AN APPLICATION UNDER THE VIVAD SE VISHWAS ACT, 2020. ACCORDINGLY, THE ASSESSEE FURNISHED CERTIFICATE IN FORM 3 AS PER VIVAD SE VISHWAS ACT, 2020 PASSED ON 2 IT (TP) A NO. 2869 /BANG/201 7 31.12 .2020. IN VIEW OF THE ABOVE, THE ASSESSEE OPTED TO WITHDRAW THE APPEAL VIDE HIS LETTER DT. 12.01.2021 PLACED IN THE FILE. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE ASSESSEE HAS FURNISHED FORM 3 FROM THE DEPARTMENT DT. 31.12.2020 AND WISH TO WIT HDRAW THE APPEAL AND NO OBJECTION TO WITHDRAW THE PENDING APPEAL BEFORE THE ITAT. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD . SINCE THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS ACT, 2020 AND RECEIVED FORM 3 FROM THE DEPARTM ENT DT. 31.12.2020 AND THE ASSESSEE HAS ALR EADY FILED THE FORM 3 UNDER THE ABOVE SAID SCHEME, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPING THE APPEAL PENDING. ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. FURTHER THE ASS ESSEE IS AT LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSEE INTENDS TO DO SO. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. PRONOUNCED IN T HE OPEN COURT ON 13 TH JAN., 2021. SD/ - SD/ - ( N.V. VASUDEVAN ) ( CHANDRA POOJARI ) VICE PRESIDENT ACCOUNTANT MEMBER DATED: 13.01 .2021 . *REDDY GP 3 IT (TP) A NO. 2869 /BANG/201 7 COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE