Appeal details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 1929 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
5 year(s) 10 month(s) 22 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
19-02-2021
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
B
Next Hearing Date
19-02-2021
Assessment Year
2010-2011
Appeal Filed On
27-03-2015
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES B, BANGALORE BEFORE SHRI CHANDRA POOJARI, AM & SHRI GEORGE GEORGE K, JM IT(TP)A NO.142/BANG/2015 : ASST.YEAR 2010-2011 IT(TP)A NO.488/BANG/2015 : ASST.YEAR 2010-2011 THE DY.COMMISSIONER OF INCOME - TAX, CIRCLE 4(1)(1) BENGALURU. V. M/S. JDA SOFTWARE PVT. LTD. (ERSTWHILE I2 TECHNOLOGIES INDIA PRIVATE LIMITED, TOWER A MANTRI COMMERCIO, NEXT TO SAKRA WORLD HOSPITAL, OUTER RING ROAD, BELLANDUR BENGALURU 560 103. PAN : AAAC17334Q. (APPELLANT) (RESPONDENT) IT(TP)A NO.547/BANG/2015 : ASST.YEAR 2010-2011 IT(TP)A NO.548/BANG/2015 : ASST.YEAR 2010-2011 M/S.JDA SOFTWARE PVT. LTD. (ERSTWHILE I2 TECHNOLOGIES INDIA PRIVATE LIMITED, TOWER A MANTRI COMMERCIO, NEXT TO SAKRA WORLD HOSPITAL, OUTER RING ROAD, BELLANDUR, BENGALURU 560 103. V. THE DY.COMMISSIONER OF INCOME-TAX, CIRCLE 4(1)(1) BENGALURU. (APPELLANT) (RESPONDENT) REVENUE BY : SRI.B.K.SINGH, CIT-DR ASSESSEE BY : MS.KRUTHIKA, ADVOCATE DATE OF HEARING : 19.02.2021 DATE OF PRONOUNCEMENT : 19.02.2021 O R D E R PER GEORGE GEORGE K, JM THESE ARE CROSS APPEALS AGAINST THE ORDERS OF THE ASSESSING OFFICER PASSED U/S 143(3) R.W.S 92CA R.W.S. 144C OF THE I.T.ACT (ORDER DATED 29.01.2015) AND ORDER PASSED U/S 143(3) R.W.S. 144C OF THE I.T.ACT (ORDER DATED 29.12.2014). 2. THE ASSESSEE DURING THE COURSE OF HEARING HAD SUBMITTED VIDE LETTER DATED 18 TH FEBRUARY, 2021, THAT IT HAS OPTED FOR IT(TP)A NO.142/BANG/2015 & ORS. M/S.JDA SOFTWARE PVT.LTD. 2 SETTING THE MATTER UNDER DIRECT TAXES VIVAD SE VISHWAS ACT, 2020 AND PRAYED THE APPEALS MAY BE TREATED AS WITHDRAWN WITH THE LIBERTY TO THE ASSESSEE AND REVENUE TO RECALL THE SAME, IF REQUIRED. 3. IN VIEW OF THE SUBMISSIONS OF THE LEARNED AR AND LEARNED DR, WE DISMISS THESE APPEALS AS WITHDRAWN, SINCE THE ASSESSEE WANTS TO SETTLE THE MATTER UNDER DIRECT TAXES VIVAD SE VISHWAS ACT, 2020. THERE ARE TWO DEPARTMENTAL APPEALS ALSO, WHICH ARE WITHDRAWN. IF THE ASSESSEE IS NOT PURSUING THE MATTER UNDER DIRECT TAXES VIVAD SE VISHWAS ACT, 2020, IT SHALL INTIMATE THE DEPARTMENT, SO THAT THE DEPARTMENT SHALL FILE NECESSARY APPLICATION FOR RECALLING THE PRESENT ORDER. 4. IN THE RESULT, THE APPEALS FILED BY THE REVENUE AND ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THIS 19 TH DAY OF FEBRUARY, 2021 . SD/- SD/- ( CHANDRA POOJARI ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE; DATED : 19 TH FEBRUARY, 2021. DEVADAS G* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE DRP-I, BANGALORE 4. THE CIT-4, BANGALORE. 5. THE DR, ITAT, BENGALURU. 6. GUARD FILE. ASST.REGISTRAR/ITAT, BANGALORE
