WebEx Communications India Private Limited , Bangalore V. Assistant Commissioner of Income Tax Circle-7(1)(2), Bangalore

ITA 475/BANG/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1897 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 9 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-12-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 28-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: GOPALAN GURUSWAMY
• Assessee Lawyers: KEERTHI NARAYAN
• Section: 201; 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT (TP) A NO. & ASST. YEAR APPELLANT RESPONDENT 475 /BANG/201 7 201 2 - 13 M/S. WEBEX COMMUNICATI ONS INDIA PVT. LTD., PRESTIGE SOLITAIRE, LEVEL II, NO.6, BRUNTON ROAD, BANGALORE - 560 001 PAN AABCC 0256A ASST. COMMISSIONER OF INCOME TAX , CIRCLE 7(1)(2), BANGALORE. ASSESSEE BY: S HRI KEERTHI NARAYAN, C.A. REVENUE BY: SHRI GOPALAN GURUSWAMY, CIT ( D.R) DATE OF HEARING : 07.12 .20 20. DATE OF PRONOUNCEMENT : 07.12 .20 20. O R D E R PER SHRI CHANDRA POOJARI, A.M. : TH IS APPEAL FILED BY THE ASSESSE E IS DIRECTED AGAINST THE ASSESSMENT O RDER DT. 30.12.2016 . THE ASSESSE E IS AGGRIEVED BY TH E DECISION OF LD. A CIT , CIRCLE 7(1)(2), BANGALORE. 2. AT THE TIME OF HEARING, THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED TH A T THE ASSESSE E HA S OPTED TO FILE AN APPLICATION UNDER THE VIVAD SE VISHWAS ACT, 2020. ACCORDINGLY, LD. AR SUBMITTED T HAT THE APPEAL MAY BE DISMISSED WITH THE LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH LAW, IF THE ASSESSE E INTENDED TO DO SO. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT T HE ASSESSE E HAS TO WITHDRAW THE PENDING APPEAL AFTER FILING THE FORM VSV1 AS PER 2 IT (TP) A NO. 475 /BANG/201 7 VIVAD SE VISHWAS ACT, 2020. THEREAFTER THE ASSESSE E IS REQUIRED TO FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OFFICIAL TO THE DEPARTMENT. LD. DR SUBMITTED THAT THE FORM NO.3 SHALL BE ISSUED TO THE ASSESSE E IN DUE COURSE AND ACCORDINGLY HE SUBMITTED THAT THE APPEAL OF THE ASSESSE E MAY BE DISMISSED AS WITHDRAWN, AS THE ASSESSE E , IN ANY WAY, IS REQUIRED TO WITHDRAW THE APPEAL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. SINCE THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS ACT, 2020, THE ASSESSE E WOULD BE MOVING APPLICATION FOR WITHDRAWING THE PRESENT APPEAL FILED BEFORE THE TRIBUNAL IN DUE COURSE. SIN CE THE ASSESSE E HAS ALREADY FILED THE NECESSARY APPLICATIONS BEFORE THE TAX AUTHORITIES UNDER THE ABOVE SAID SCHEME, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPING THE APPEAL PENDING. ACCORDINGLY, WE DISMISS THE APPEAL OF THE ASSESSE E AS WIT HDRAWN. FURTHER THE ASSESSE E IS AT LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSE E INTENDS TO DO SO. 5. IN THE RESULT, THE APPEAL OF THE ASSESSE E IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/ - SD/ - ( N.V. VASUDEVAN ) ( CHANDRA POOJARI ) VICE PRESIDENT ACCOU NTAN T MEMBER DATED: 07.12 . 20 20 . *REDDY GP 3 IT (TP) A NO. 475 /BANG/201 7 COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE