M/s Bobba Aviation Cargo and Ground Handling Services Pvt. Ltd., Bangalore V. DCIT, Bangalore

ITA 447/BANG/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2334 (ITAT-BANGALORE)
• Duration Of Justice: 4 year(s) 8 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 04-01-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 16-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MUZAFFAR HUSSAIN BENGALURU
• Assessee Lawyers: C NARAYAN
• Section: 143(3); 144C; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA P OOJA RI , ACCOUNTANT MEMBER IT ( TP) A NO S . 4 47/ BANG/2017 & 605/BANG/2016 ASSESSMENT YEAR S : 2012 - 13 & 2011 - 12 OMEGA HEALTHCARE MANAGEMENT SERVICES PVT. LTD., NO.33, NAL WIND TUNNEL ROAD, MURUGESHPALYA, BENGALURU 560 017. PAN: AADCM 7259F VS. THE ASSISTANT / DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 5(1)(2), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI C. NARAYAN, CA RESPONDENT BY : SHRI MUZAFFAR HUSSAIN, CIT(DR)(ITAT), BENGALURU. D ATE OF HEARING : 24. 11. 2020 DATE OF PRONOUNCEMENT : 24 . 11 .2020 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THESE ARE APPEALS BY THE ASSESSEE AGAINST THE FIN AL ORDERS OF ASSESSMENT PASSED U/S. 143(3) R.W.S. 144C OF THE IN COME-TAX ACT, 1961 [THE ACT] RELATING TO ASSESSMENT YEARS 2011-12 & 2 012-13. 2. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE FILED A LETTER SEEKING TO WITHDRAW THE APPEALS AS THE ISSUES RAISE D IN THE APPEALS HAVE BEEN SETTLED UNDER THE MUTUAL AGREEMENT PROCEDURE ( MAP) UNDER ARTICLE 27 OF THE CONVENTION BETWEEN THE GOVERNMENT OF UNIT ED STATES OF AMERICA AND THE REPUBLIC OF INDIA FOR THE AVOIDANCE OF DOUB LE TAXATION AND THE IT(TP)A NOS.447/B/17 & 605/B/2016 PAGE 2 OF 2 PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL. ACCORDINGLY, THESE APPEALS ARE DISMISSED AS WITHDRA WN. PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF NOVEMBER, 2020. SD/- SD/- ( CH ANDRA POOJARI ) ( N V VASUDEVAN ) ACCOUNTA NT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 24 TH NOVEMBER, 2020. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.