M/s Telsima Communications Private Limited, Bangalore V. Deputy Commissioner of Income Tax, Bangalore

ITA 348/BANG/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 0651 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 16-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R PREMI J C IT BENGALURU
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI , ACCOUNTANT MEMBER IT ( TP ) A NO. 348 /BANG/20 1 7 ASSESSMENT YEAR : 2012-13 M/S TELSIMA COMMUNICATIONS PVT. LTD., 1 ST FLOOR, SALARPURIA TOUCHSTONE, MARATHALLI, SARJAPUR OUTER RING ROAD, BENGALURU 560 103. PAN : A A BCT 9826 D VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(1), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : NONE REVENUE BY : S MT . R. PREMI , J CIT (DR)(ITAT), BENGALURU DATE OF HEARING : 2 2 . 12 .2020 DATE OF PRONOUNCEMENT : 23 . 12 .2020 O R D E R PER N. V. VASUDEVAN, VICE PRESIDENT THIS APPEAL IS FILED BY THE ASSESSEE AND THE SAME IS DIRECTED AGAINST THE FINAL ASSESSMENT ORDER OF AO DATED 26.12.2016 PASSED UNDER SECTION 143(3) R.W.S. 144C(13) OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED THE ACT). 2. THE ASSESSEE HAS MOVED AN APPLICATION ON 16.12.2020 IN WHICH IT IS STATED THAT THE ASSESSEE HAS FILED FORM 1 UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME, 2020 IN RESPECT OF THE PRESENT APPEAL. THE ASSESSEE HAS ALSO OBTAINED FORM 3 CERTIFICATE CONTAINING PARTICULARS OF TAX ARREARS AND THE AMOUNT PAYABLE IN FORM 3 FROM THE INCOME TAX DEPARTMENT. IN THE CIRCUMSTANCES, THE ASSESSEE HAS PRAYED FOR WITHDRAWING THE APPEAL. IT(IT)A NO. 348/BANG/2017 PAGE 2 OF 2 3. THE APPEAL IS ACCORDINGLY DISMISSED AS WITHDRAWN. 4. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- SD/- SD/- BANGALORE, DATED: 23.12. 2020. /NS/* COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE. ( CHANDRA POOJARI ) ( N. V. VASUDEVAN) ACCOUNTANT MEMBER VICE PRESIDENT