Asst.C.I.T., Bangalore V. M/s Wipro GE Health Care Pvt. Ltd., Bangalore

ITA 467/BANG/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7648 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 17-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, BENGALURU BEFORE SHRI N.V.VASUDEVAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO , ACCOUNTANT MEMBER IT (TP) A NO. 467 /BANG/201 6 (ASSESSMENT YEAR: 2011 - 12 ) ASST. COMMISSIONER OF INCOME - TAX, CIRCLE 7(1) (2), BENGALURU. VS. APPELLANT M/S.WIPRO GE HEALTHCARE PVT. LTD. (FOR THE MERGED GE MEDICAL SYSTEM (INDIA) PVT. LTD.,) NO.4 KADUGODI INDUSTRIAL AREA, BENGALURU - 560067. PAN: AAACG 7655 G RESPONDENT APPELLANT BY : MS. NEERA MALHO TRA, CIT(DR) RESPONDENT BY : SHRI K.R. PRDEEP, CA. DATE OF HEARING : 25/07/2018 DATE OF PRONOUNCEMENT : 27 /07/2018 O R D E R PER INTURI RAMA RAO, JM : THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGAINST THE ASSESSMENT ORDER PASSED U/ S 143(3) R.W.S. 144C(13) OF THE INCOME - TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'THE ACT' BY THE ASSISTANT COMMISSIONER OF INCOME - TAX, CIRCLE 7(1)(2), BENGALURU, FOR SHORT] FOR THE ASSESSMENT YEAR 2011 - 12. IT (TP) A NO . 467 /BANG/201 6 PAGE 2 OF 2 2. IT HAS BEEN BROUGHT TO THE NOTICE OF THIS TR IBUNAL THAT THE CO - ORDINATE BENCH IN THE ASSESSEE S OWN CASE FOR ASSESSMENT YEAR 2011 - 12 IN IT(TP)A NO.563/BANG/2016 DATED 21/04/2017 SET ASIDE THE ENTIRE ASSESSMENT ORDER TO THE FILE OF THE AO FOR THE PURPOSE OF DE NOVO ASSESSMENT. THEREFORE, THE PRESENT APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND ACCORDINGLY DISMISSED AS SUCH. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH JULY 2018 SD/ - SD/ - (N.V.VASUDEVAN) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : BENGALURU. D A T E D : 27/07/2018 SRINIVASULU, SPS COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME - TAX APPELLATE TRIBUNAL BANGALORE