M/s First Advantage Global Operating Centre Private Limited , Bangalore V. The Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

ITA 56/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6670 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-09-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 14-09-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 07-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHINI MISHRA
• Assessee Lawyers: L BHARATH

Judgement Text

ITA NO.56 /BANG/2019 M/S. FIRST ADVANTAGE GLOBAL OPERATING CENTRE PVT. LTD., BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO. 56/BANG/2019 ASSESSMENT YEAR: 2014-15 M/S. FIRST ADVANTAGE GLOBAL OPERATING CENTRE PVT. LTD. LEVEL-1, EXPLORER BUILDING INTERNATIONAL TECH PARK WHITEFIELD BANGALORE-560 066 PAN NO : AAACZ1029M VS. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-3(1)(1) BANGALORE APPELLANT RESPONDENT APPELLANT BY : SHRI L. BHARATH, A.R. RESPONDENT BY : SHRI PRIYA DARSHINI MISHRA, D.R. DATE OF HEARING : 14.09.2020 DATE OF PRONOUNCEMENT : 15.09.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 12-11-2018 PASSED BY LD CIT(A)-3, BENGALURU AND IT RELATES TO THE ASSESSMENT YEAR 2014-15. THE ASSESSEE IS AGGRIEVED BY THE DECISION OF LD CIT(A) IN CONFIRMING THE DISALLOWANCE OF EXPE NSES OF RS.97.94 LAKHS MADE BY THE AO. 2. THE AUTHORISED REPRESENTATIVE OF THE ASSESSE E HAS MOVED A LETTER DATED 11TH DAY OF SEPTEMBER, 2020 SEEKING ADJOURNME NT OF THE APPEAL. IN THAT LETTER, IT IS STATED THAT THE ASSE SSEE HAS FILED ITA NO.56 /BANG/2019 M/S. FIRST ADVANTAGE GLOBAL OPERATING CENTRE PVT. LTD., BANGALORE PAGE 2 OF 3 APPLICATION IN FORM 1 AND FORM 2 UNDER DIRECT TAX V IVAD SE VISHWAS ACT FOR SETTLEMENT OF THE DISPUTE. ACCORDING, THE L D A.R PRAYED FOR ADJOURNMENT. 3. THE LD D.R, HOWEVER, SUBMITTED THAT THE ASSES SEE HAS TO WITHDRAW THE PENDING APPEALS AFTER FILING FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. THEREAFTER, THE ASSESSEE IS REQ UIRED TO FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OFFICIAL TO THE DEPARTMENT. HE SUBMITTE D THAT THE FORM NO.3 SHALL BE ISSUED TO THE ASSESSEE IN DUE COURSE AND ACCORDINGLY HE SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN, AS THE ASSESSEE, IN ANY WAY, IS REQUIRED TO WITHDRAW THE APPEAL. 4. THE LD A.R, IN THE REJOINDER, SUBMITTED THA T THE ASSESSEE SHOULD BE GIVEN LIBERTY TO SEEK RECALL OF THE ORDER, IF TH E APPEAL IS DISMISSED BY THE BENCH. 5. WE HEARD THE PARTIES AND PERUSED THE RECORD. SINCE THE ASSESSEE HAS ALREADY FILED APPLICATIONS IN FORM 1 AND FORM 2 UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020, THE APPELLANT WOULD BE MOVING APPLICATION FOR WITHDRAWING THE PRESENT APPEAL FILE D BEFORE THE TRIBUNAL IN DUE COURSE. SINCE THE ASSESSEE HAS ALR EADY FILED THE NECESSARY APPLICATIONS BEFORE THE TAX AUTHORITIES U NDER THE ABOVE SAID ACT, WE ARE OF THE VIEW THAT NO PURPOSE WILL B E SERVED IN KEEPING THIS APPEAL PENDING. ACCORDINGLY WE DISMISS THE A PPEAL OF THE ASSESSEE AS WITHDRAWN. 6. THE ASSESSEE HAS STATED THAT HE HAS NOT REC EIVED FORM NO.3, IN WHICH THE TAX AMOUNT TO BE PAID BY THE ASSESSEE SHA LL BE INTIMATED BY THE DEPARTMENT. HENCE THE ASSESSEE HAS SOUGHT A DJOURNMENT TILL THE TIME FORM NO.3 IS RECEIVED FROM THE DEPARTMENT, MEANING THEREBY, THE ASSESSEE WANTS TO MAKE SURE THAT THE T AX LIABILITY MENTIONED BY HIM IN FORM NO.1 SHOULD GET CONFIRMED BY THE REVENUE. ITA NO.56 /BANG/2019 M/S. FIRST ADVANTAGE GLOBAL OPERATING CENTRE PVT. LTD., BANGALORE PAGE 3 OF 3 UNDER THESE SET OF FACTS, SINCE WE HAVE DISMISSED T HE APPEAL, THE ASSESSEE IS GIVEN LIBERTY TO MOVE APPROPRIATE APPLI CATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF TH E ASSESSEE INTENDS TO DO SO. 7. IN THE RESULT, THE APPEAL OF THE ASSESSEE I S DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON 15-09-2020 SD/- (BEENA PILLAI) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 15 TH SEPT, 2020. VG/SPS COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.