M/s/ IBs Software Private Ltd, Trivandrum V. The ACIT, Trivandrum

ITA 509/COCH/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0216 (ITAT-COCHIN)
• Duration Of Justice: 9 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-06-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 24-06-2020
• Assessment Year: 2018-2019
• Appeal Filed On: 27-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MRITUNJAYA SHARMA
• Assessee Lawyers: WRITTEN SUBMISSIONWITHDRAWAL
• Keywords: TDS

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFOR E S/ SHRI CHANDRA POOJARI , AM & GEORGE GEORGE K., J M I .T . A. NO S . 508 & 509/C OCH/ 20 19 ASSESSMENT YEAR S : 2017 - 18 & 2018 - 19 M/S. IBS SOFTWARE PRIVATE LIMITED, (SUCCESSOR IN INTEREST OF IBS SOFTWARE SERVICES PRIVATE LIMITED) 521 - 524, NILA, TECHNOPARK CAMPUS, KARYAVATTOM P.O., TRIVANDRUM - 695 581. PAN:AADCI 5529A] VS. THE ASSISTANT COMMISSIONER OF INCOME - TAX, CENTRALIZED PROCESSING CELL - TDS, GHAZIABAD, UTTAR PRADESH. ( ASSESSEE - APPELLANT) REVENUE - RESPONDENT) ASSESSEE BY WRITTEN SUBMISSION(WITHDRAWAL) REVENUE BY SHRI MRITUNJAYA SHARMA, SR. DR D ATE O F HEARING 24/06/2020 DATE OF PRONOUNCEMENT 2 4 /0 6 /20 20 O R D E R PER CHANDRA POOJARI, AM TH ESE TWO APPEALS FILED BY THE ASSESSEE ARE D IRECTED AGAINST THE DIFFERENT ORDERS OF THE CIT(A ), TRIVANDRUM . THE RELEVANT ASSESSMENT YEARS ARE 2017 - 18 AND 2018 - 19. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESSEE HAS FILED WRITTEN SUBMISSION WHEREIN IT WAS STATED THAT THE COMPANY HAD FILED A DECLARATION IN FORM - 1 UNDER SECTION 4 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 FOR THE I.T.A. NO S . 508&509/COCH/2019 2 ABOVE APPEALS BEFORE THE CIT, TDS, KOCHI WHICH WAS SUBSEQUENTLY PROCESSED BY THE ASSESSING OFFICER AND ISSUED A CERTIFICATE DATED 02 JUNE, 2020 IN FORM - 3 UNDER SECTION 5 OF THE DISPUTE RESOLUTION ACT. IN VIEW OF THE ABO VE , IT WAS SUBMITTED THAT THE ASSESSEE WISHED TO WITHDRAW THE ABOVE APPEALS . 3. AFTER HEARING THE LD. D R AND CONSIDERING THE SUBMISSION OF THE ASSESSEE , WE ARE INCLINED TO DISMISS THE APPEALS AS WITHDRAWN. 4. IN THE RESULT , THE APPEAL FILED BY THE AS SESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 24 TH JUNE, 2020. SD/ - SD/ - ( GEORGE GEORGE K. ) ( CHANDRA POOJARI) ) JUDICIAL MEM BER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 24/06/2020 GJ COPY TO: 1 . M/S. IBS SOFTWARE PRIVATE LIMITED, (SUCCESSOR IN INTEREST OF IBS SOFTWARE SERVICES PRIVATE LIMITED) 521 - 524, NILA, TECHNOPARK CAMPUS, KARYAVATTOM P.O., TRIVANDRUM - 695 581. 2. THE ASSISTANT COMMISSIONER OF INCOME - TAX, CENTRALIZED PROCESSING CELL - TDS, GHAZIABAD, UTTAR PRADESH. 3. THE COMMISSIONER OF INCOME - TAX (AP P EALS) , TRIVANDRUM. I.T.A. NO S . 508&509/COCH/2019 3 4. THE COMMISSIONER OF INCOME - TAX, TDS, KOCHI. 5. D. R., I.T.A.T., COCHIN BENCH, COCHIN. 6 . GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN