JCIT, Noida V. M/s. Adobe Software India Pvt. Ltd., Gautam Budh Nagar

ITA 4473/DEL/2013

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2020 (ITAT-DELHI)
• Duration Of Justice: 7 year(s) 4 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I2
• Next Hearing Date: 01-03-2017
• Assessment Year: 2005-2006
• Appeal Filed On: 26-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HAS BEEN ACCEP TED; DESIGNATED AUTH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: I-1, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.4473/DEL./2013 ASSESSMENT YEAR: 2005-06 JCIT, RANGE-1,SECTOR-20, NOIDA VS. M/S. ADOBE SOFTWARE INDIA PVT. LTD. (NOW AMALGAMATED WITH M/S. ADOBE SYSTEM INDIA PVT. LTD.) A-1, SECTOR- 25A, NOIDA, GAUTAM BUDDHA NAGAR, PAN :AACCA2982J (APPELLANT) (RESPONDENT) ORDER PER O.P. KANT, AM: THE INSTANT APPEAL BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-IV, BEN GALURU, DATED 19.03.2013 PERTAINING TO ASSESSMENT YEAR 2005-06. WE HAVE HEARD BOTH THE PARTIES. AT THE OUTSET, THE LEARNED COUNSEL OF THE ASSESSEE SUBMITTED THAT AN APPLICATI ON FILED IN PRESCRIBED FORMS UNDER THE DIRECT TAX VIVAD SE VIS HWAS ACT, 2020 (IN SHORT THE ACT) BY THE ASSESSEE HAS BEEN ACCEP TED AND THE DESIGNATED AUTHORITY HAS ISSUED THE CERTIFICATE IN PRESCRIBED FORM (FORM NO. 3) IN TERMS OF SECTION 5(1) OF THE ACT. H E HAS FILED ELECTRONICALLY COPY OF FORM NO. 1 TO 5 OF THE SCHEM E, WHICH ARE PLACED ON RECORD. THE FORM NO. 1 CONSISTS DECLARATION IN R ESPECT OF THE PRESENT APPEAL OF THE REVENUE ALSO. THE CERTIFICATE IN PRESCRIBED FORM NO. 3 ISSUED BY THE DESIGNATED AUTHORITY IN THE CAS E OF THE ASSESSEE ALSO REFERS TO THE PRESENT APPEAL AND TAX AMOUNT TO BE PAID BY THE APPELLANT BY SHRI SURENDER PAL, CIT(DR) RESPONDENT BY SHRI PURUSHOTTAM ANAND, ADV. DATE OF HEARING 01.12.2020 DATE OF PRONOUNCEMENT 04.12.2020 2 ITA NO. 4473/DEL./2013 ASSESSEE FOR SETTLEMENT OF ISSUE-IN-DISPUTE IN PRES ENT APPEAL. THE SAID FORM NO. 3 IS REPRODUCED AS UNDER: 3 ITA NO. 4473/DEL./2013 2. THE SECTION 4(2) OF THE ACT HAS PROVIDED THAT WHER EVER CERTIFICATE UNDER SECTION 5(1) HAS BEEN ISSUED BY THE DESIGNATE D AUTHORITY, ANY APPEAL PENDING BEFORE THE INCOME TAX APPELLATE TRIB UNAL OR COMMISSIONER (APPEALS) IN RESPECT OF THE DISPUTED I NCOME SHALL BE DEEMED TO HAVE BEEN WITHDRAWN FROM THE DATE ON WHIC H THE CERTIFICATE HAS BEEN ISSUED BY THE DESIGNATED AUTHORITY. THE RE LEVANT PART OF THE AFORESAID SECTION IS REPRODUCED AS UNDER: 4. (1) THE DECLARATION REFERRED TO IN SECTION 3 SH ALL BE FILED BY THE DECLARANT BEFORE THE DESIGNATED AUTHORITY IN SUCH FORM AND VE RIFIED IN SUCH MANNER AS MAY BE PRESCRIBED. (2) UPON THE FILING THE DECLARATION, ANY APPEAL PEN DING BEFORE THE INCOME TAX APPELLATE TRIBUNAL OR COMMISSIONER (APPEALS), IN RE SPECT OF THE DISPUTED INCOME OR DISPUTED INTEREST OR DISPUTED PENALTY OR DISPUTE D FEE AND TAX ARREAR SHALL BE DEEMED TO HAVE BEEN WITHDRAWN FROM THE DATE ON WHIC H CERTIFICATE UNDER SUB- SECTION (7) OF SECTION 5 IS ISSUED BY THE DESIGNATE D AUTHORITY. 4 ITA NO. 4473/DEL./2013 3. UNDER THE RULE 4 OF THE SCHEME, THE FORM NO. 3 HAS BEEN PRESCRIBED FOR THE CERTIFICATE UNDER SECTION 5(1) O F THE ACT. THE SAID RULE FOR OF THE VIVAD SE VISHWAS RULES, 2020 IS REP RODUCED AS UNDER: FORM OF CERTIFICATE BY DESIGNATED AUTHORITY. 4. THE DESIGNATED AUTHORITY SHALL GRANT A CERTIFICA TE ELECTRONICALLY REFERRED TO IN SUB-SECTION (1) OF SECTION 5 IN FORM 3. 4. IN VIEW OF THE ABOVE, IT IS EVIDENT THAT ONCE THE FORM NO. 3 HAS BEEN ISSUED TO THE ASSESSEE BY THE DESIGNATED AUTHO RITY, THE APPEALS FILED BY THE REVENUE OR THE ASSESSEE IN RESPECT OF THE DISPUTED INCOME ARE DEEMED TO BE WITHDRAWN. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE HAS BECOME INFRUCTUOUS AND THUS SAME IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH DECEMBER, 2020. SD/- SD/- (SUCHITRA KAMBLE) (O.P. KANT) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 4 TH DECEMBER, 2020. RK/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI