Cisco systems Services B V -India branch, Bangalore V. Deputy commissioner of Income tax, Bangalore

ITA 460/BANG/2015

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8340 (ITAT-BANGALORE)
• Duration Of Justice: 5 year(s) 9 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 28-10-2020
• Assessment Year: 2010-2011
• Appeal Filed On: 25-03-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MUZAFFAR HUSSAIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A NO.460/BANG/2015 & IT(TP)A NO.553/BANG/2017 ASSESSMENT YEAR : 2010-11 & 2012-13 1)CISCO SYSTEMS SERVICES B.V - INDIA BRANCH, 2)CISCO SYSTEMS (INDIA) PVT. LTD., BRIGADE SOUTH PARADE, NO.10, MAHATMA GANDHI ROAD, BENGALURU-560 001. 1) PAN AACCC 4836 D 2) PAN AABCC 0258 Q VS. 1. THE DY. COMMISSIONER OF INCOME-TAX, (IT(TP)A NO.460 INTERNATIONAL TAXATION, CIRCLE-1(1), 2. THE ASST. COMMISSIONER OF INCOME-TAX, (IT(TP)A NO.553 CIRCLE-2(1)(1), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SHRI PRANAY GANDHI, C.A RESPONDENT BY : SHRI MUZAFFAR HUSSAIN, CIT (DR) DATE OF HEARING : 13-01-2021 DATE OF PRONOUNCEMENT : 15-01-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEALS HAVE BEEN FILED BY ASSESSEES AGAIN ST DIRECTIONS DATED 30/12/2014 & 19/12/2016 PASSED BY DRP-1, AND FINAL ASSESSMENT ORDER DATED 30.01.2015 PASSED BY DCIT PAGE 2 OF 4 IT(TP)A NO.460/BANG/2015 553/BANG/20 17 (INTL. TAXN.) AND ASST. ORDER DATED 27/1/2017 PASSE D BY ACIT, BANGALORE RESPECTIVELY FOR ASSESSMENT YEARS 2010-11 & 2012-13. 2. AT THE OUTSET, LD.AR VIDE LETTER DATED 11/1/2021 SUBMITTED THAT ASSESSEE HAS DECIDED TO GO IN FOR VSVS 2020. I T IS ALSO BEEN SUBMITTED THAT ASSESSEE FILED FORM 1 & 2 IN RESPECT OF THESE APPEALS. HE HOWEVER FILED AN ADJOURNMENT APPLICATIO N SEEKING DATE TILL THAT RECEIVED FORM 3. 3. LD.SR.DR SUBMITTED THAT THE APPEALS MAY BE DISMI SSED AS NO PURPOSE WILL BE SERVED BY KEEPING THE APPEALS PE NDING. 4. WE HAVE PERUSED SUBMISSIONS ADVANCES BY BOTH SID ES IN LIGHT OF RECORDS PLACED BEFORE US. 5. AS ASSESSEE HAS SOUGHT FOR VSVS- SCHEME 2020, NO PURPOSE WILL BE SERVED IN KEEPING THE PRESENT APPEALS PENDI NG. CONSIDERING THE SITUATION, WE DISMISS THE PRESENT A PPEALS AS WITHDRAWN. HOWEVER, LIBERTY IS GRANTED TO MOVE APPR OPRIATE APPLICATION FOR RECALL OF THIS ORDER, IN ACCORDANCE WITH LAW IF CIRCUMSTANCES SO WARRANT. ACCORDINGLY, ASSESSEES APPEALS FOR YEAR UNDER CONS IDERATION ARE ALLOWED TO BE WITHDRAWN WITH LIBERTY. IN THE RESULT, ASSESSEES APPEALS ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JANUARY, 2021 SD/- SD/- (B. R. BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 15 TH JANUARY, 2021. /VMS/ PAGE 3 OF 4 IT(TP)A NO.460/BANG/2015 553/BANG/20 17 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE PAGE 4 OF 4 IT(TP)A NO.460/BANG/2015 553/BANG/20 17 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -1-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -1-2021 JM/AM 4. DRAFT DISCUSSEDAPPROVED BY SECOND MEMBER. -1-2021 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -1-2021 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -1-2021 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -1-2021 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -1-2021 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS