Dy.C.I.T., Bangalore V. M/s NCR Corporation India Pvt. ltd., Bangalore

ITA 325/BANG/2015

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6840 (ITAT-BANGALORE)
• Duration Of Justice: 5 year(s) 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 28-01-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 03-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K R VASUDEVAN

Judgement Text

IT(TP)A NOS.1036/BANG/2012 IT(TP)A NO.325/BNG/2015 & IT(TP)A NO.277/BNG/2016 M/S. NCR CORPORATION INDIA PVT. LTD., BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A NO.1086/BANG/2012 ASSESSMENT YEAR: 2005-06 DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-12(2) BENGALURU VS. M/S.NCR CORPORATION (INDIA) PVT. LTD. NO.11, 3 RD FLOOR, NILTON BUILDING PALACE ROAD BANGALORE-560 052 PAN NO : AAACN7149L APPELLANT RESPONDENT IT(TP)A NO.325/BANG/2015 ASSESSMENT YEAR: 2010-11 DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-5(1)(2) BENGALURU VS. M/S.NCR CORPORATION (INDIA) PVT. LTD. NO.11, 3 RD FLOOR, NILTON BUILDING PALACE ROAD BANGALORE-560 052 APPELLANT RESPONDENT IT(TP)A NO.277/BANG/2016 ASSESSMENT YEAR: 2011-12 DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-5(1)(1) BENGALURU VS. M/S.NCR CORPORATION (INDIA) PVT. LTD. NO.11, 3 RD FLOOR, NILTON BUILDING PALACE ROAD BANGALORE-560 052 APPELLANT RESPONDENT IT(TP)A NOS.1036/BANG/2012 IT(TP)A NO.325/BNG/2015 & IT(TP)A NO.277/BNG/2016 M/S. NCR CORPORATION INDIA PVT. LTD., BANGALORE PAGE 2 OF 4 APPELLANT BY : MS. NEERA MALHOTRA, D.R. RESPONDENT BY : SHRI K.R. VASUDEVAN, A.R. DATE OF HEARING : 28.01.2021 DATE OF PRONOUNCEMENT : 28.01.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE REVENUE HAS FILED THESE THREE APPEALS FOR ASSES SMENT YEARS 2005-06, 2010-11 AND 2011-12. THE APPEAL FOR AY 20 05-06 HAS BEEN FILED CHALLENGING THE ORDER DATED 18-06-2012 PASSED BY LD CIT(A)-IV, BANGALORE. THE APPEALS FOR OTHER TWO YEARS HAVE BE EN FILED AGAINST THE ASSESSMENT ORDERS PASSED BY THE AO IN PURSUANCE OF DIRECTIONS GIVEN BY LD DISPUTE RESOLUTION PANEL (LD DRP). 2. THE ASSESSEE HAS SUBMITTED THAT IT HAS OPTED TO SETTLE THE ISSUES CONTESTED BY THE REVENUE FOR THE ABOVE SAID THREE YEARS UNDER DIRECT TAXES VIVAD SE VISHWAS ACT, 2020 AND HAS FIL ED FORM 1 AND 2. THE LD A.R SUBMITTED THAT THE ASSESSEE HAS ALSO RECEIVED FORM NO.3 FOR ALL THE THREE YEARS. ACCORDINGLY HE SUBMI TTED SUITABLE ORDERS MAY BE PASSED. THE LD A.R ALSO SUBMITTED THAT THE BANGALORE BENCH OF TRIBUNAL IS DISMISSING THE APPEALS IN SUCH KIND OF CASES GIVING LIBERTY TO SEEK RECALL OF THE ORDER. 3. THE LD D.R, SUBMITTED THAT THE APPEALS HAVE B EEN FILED BY THE REVENUE AND HENCE, IF THE APPEALS ARE DISMISSED AND IF SOMETHING GOES WRONG WITH THE APPLICATIONS FILED BY THE ASSES SEE FOR SETTLEMENT OF DISPUTES, THEN THE REVENUE SHOULD BE GIVEN LIBER TY TO FILE APPLICATIONS SEEKING RECALL OF THE ORDER. THE LD D .R FURTHER SUBMITTED THAT THE ASSESSEE SHOULD BE DIRECTED TO I NTIMATE THE AO ABOUT THE RESULTS OF THE APPLICATIONS FILED BY IT A ND IF THEY DO NOT GO IT(TP)A NOS.1036/BANG/2012 IT(TP)A NO.325/BNG/2015 & IT(TP)A NO.277/BNG/2016 M/S. NCR CORPORATION INDIA PVT. LTD., BANGALORE PAGE 3 OF 4 THROUGH AS DESIRED BY THE ASSESSEE, THEN THE ASSESS EE SHOULD PERSUADE THE AO TO FILE NECESSARY APPLICATIONS SEEK ING RECALL OF THIS ORDER WITHIN THE STATUTORY TIME LIMIT PRESCRIBED UN DER THE ACT. 4. WE HEARD THE PARTIES AND PERUSED THE RECORD. S INCE THE ASSESSEE HAS ALREADY FILED APPLICATIONS UNDER VSVS ACT FOR A LL THE THREE YEARS, WE ARE OF THE VIEW THAT NO PURPOSE WOULD BE SERVED IN KEEPING THESE APPEALS PENDING, SINCE THE PRESENT APPEALS HAVE TO BE WITHDRAWN BY THE REVENUE ONCE THE DISPUTE IS SETTLED UNDER THE A BOVE SAID ACT. ACCORDINGLY, WE DISMISS ALL THE THREE APPEALS OF TH E REVENUE. 5. HOWEVER, WE FIND MERIT IN THE SUBMISSIONS MAD E BY LD D.R. SINCE THESE APPEALS FILED BY THE REVENUE ARE DISMIS SED BY US AT THE INSTANCE OF THE ASSESSEE, WE DIRECT THE ASSESSEE TO PERSUADE THE AO TO FILE NECESSARY APPLICATIONS FOR RECALL OF THIS O RDER IN ACCORDANCE WITH LAW WITHIN THE STATUTORY TIME PERIOD, IF SOMET HING GOES WRONG IN RESPECT OF APPLICATIONS FILED BY THE ASSESSEE UNDER VSVS ACT. 6. IN THE RESULT, ALL THE THREE APPEALS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH JAN, 2021 SD/- (GEORGE GEORGE K. ) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 28 TH JAN, 2021. VG/SPS IT(TP)A NOS.1036/BANG/2012 IT(TP)A NO.325/BNG/2015 & IT(TP)A NO.277/BNG/2016 M/S. NCR CORPORATION INDIA PVT. LTD., BANGALORE PAGE 4 OF 4 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.