M/s SAP Labs India Pvt Ltd, Bengaluru V. Deputy Commissioner of Income Tax, Circle-6(1)(1), Bengaluru

ITA 2883/BANG/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6394 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-10-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 27-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MUZAFFAR HUSSAINCIT
• Section: 143(3); 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI , JUDICIAL MEMBER IT (TP) A NO. 2883 /BANG/201 7 (ASSESSMENT YEAR: 20 13 - 14 ) M/S. SAP LABS INDIA PVT. LTD., NO.138, E XPORT PROMOTION INDUSTRIAL PARK, WHITEFIELD, BANGALORE - 560 066 .APPELLANT . PAN AAFCS 3649P VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE 6(1)(1), BANGALORE. RESPONDENT. ASSESSEE BY: SHRI PRATIK SHAH, C.A. REVENUE BY: SHRI MUZAFFAR HUSSAIN,CIT (D.R.) DATE OF HEARING : 01.02. 20 2 1 . DATE OF PRONOUNCEMENT : 01.02. 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. 144C(13) OF THE ACT DT.27.10.2017 FOR THE ASSESSMENT YEAR 2013 - 14. 2. AT THE TIME OF HEARING, THE LEARNED AUTHORISED REPRESENTA TIVE SUBMITTED THAT THESE ASSESSEE HAS OPTED TO FILE AN APPLICATION UNDER THE VIVAD SE VISHWAS ACT, 2020. ACCORDINGLY, LD. AR SUBMITTED THAT THE APPEAL MAY BE DISMISSED WITH THE 2 IT (TP) A NO. 2883/BANG/2017 LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN A CCORDANCE WITH LAW, IF THE ASSESSEE INTENDED TO DO SO. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE ASSESSEE HAS TO WITHDRAW THE PENDING APPEALS AFTER FILING THE FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. THERE AFTER THE ASSESSEE IS REQUIRED TO FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OFFICIAL TO THE DEPARTMENT. LD. DR SUBMITTED THAT THE FORM NO.3 SHALL BE ISSUED TO THE ASSESSEE IN DUE COURSE AND ACCORDINGLY HE S UBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN, AS THE ASSESSEE, IN ANY WAY, IS REQUIRED TO WITHDRAW THE APPEALS. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. SINCE THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS ACT, 2020, THE ASSESSEE WOULD BE MOVING APPLICATION FOR WITHDRAWING THE PRESENT APPEALS FILED BEFORE THE TRIBUNAL IN DUE COURSE. SINCE THE ASSESSEE HAS ALREADY FILED THE NECESSARY APPLICATION BEFORE THE TAX AUTHORITIES 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 ASSESSEE IS AT LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCO RDANCE 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 THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/ - SD/ - ( SMT. BEENA PILL AI ) ( CHANDRA POOJARI ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 01.02. 20 2 1 . *REDDY GP 3 IT (TP) A NO. 2883/BANG/2017 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