M/s NetApp India Private Limited, Bangalore V. DCIT, Bangalore

ITA 593/BANG/2012

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 3532 (ITAT-BANGALORE)
• Duration Of Justice: 9 year(s) 5 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-10-2021
• Assessment Year: 2007-2008
• Appeal Filed On: 03-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: MUZAFFAR HUSSAIN
• Assessee Lawyers: N O N E
• Section: 13

Judgement Text

IT(TP)A NO.593/BANG/2012 M/S. NETAPP INDIA PVT. LTD., BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL BBENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A NO.593/BANG/2012 ASSESSMENTYEAR:2007-08 M/S. NETAPP INDIA PRIVATE LIMITED (FORMERLY NETWORK APPLIANCE SYSTEMS (INDIA) PRIVATE LIMITED) 3 RD FLOOR, FAIR WINDS BLOCK, EGL SOFTWARE PARK, OFF INTERMEDIATE RING ROAD BANGALORE 560 071 PAN NO :AABCN4063A VS. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-12(2) BANGALORE APPELLANT RESPONDENT APPELLANT BY : N O N E RESPONDENT BY : SHRI MUZAFFAR HUSSAIN, D.R. DATE OF HEARING : 13.10.2021 DATE OF PRONOUNCEMENT : 14.10.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINS T THE ORDER DATED 6.3.2012 PASSED BY LD. CIT(A)-4, BENGALURU AN D IT RELATES TO ASSESSMENT YEAR 2007-08. THIS APPEAL WAS ORIGINALL Y DISPOSED OF BY THE COORDINATE BENCH, VIDE ITS ORDER DATED 27.2. 2020. SUBSEQUENTLY, THE ASSESSEE FILED A MISCELLANEOUS AP PLICATION POINTING OUT THAT THE GROUND NO.5 URGED BY THE ASSE SSEE WAS NOT DISPOSED OF. ACCORDINGLY, THE COORDINATE BENCH, VI DE ITS ORDER DATED 25.6.2021 PASSED IN MP NO.116/BANG/2020, RECALLED T HE ORDER FOR IT(TP)A NO.593/BANG/2012 M/S. NETAPP INDIA PVT. LTD., BANGALORE PAGE 2 OF 3 LIMITED PURPOSE OF ADJUDICATING GROUND NO.5 URGED B Y THE ASSESSEE IN THE ABOVE SAID APPEAL. ACCORDINGLY, THIS APPEAL CAME TO BE POSTED BEFORE US. 2. AT THE TIME OF HEARING, THE ASSESSEE FILED A LET TER DATED 12.10.2021, WHEREIN IT IS STATED THAT THE ASSESSEE IS DESIROUS OF WITHDRAWING THE GROUND NO.5 URGED IN THE APPEAL. T HE RELEVANT SUBMISSION MADE BY THE ASSESSEE IN ITS LETTER ARE E XTRACTED BELOW: THE ORDER OF THE TRIBUNAL DATED 25 JUNE 2021 (MISCELLANEOUS APPLICATION ORDER) HAS RECALLED TH E ORDER DATED 27 FEBRUARY 2020 (ORIGINAL ITAT ORDER) ONLY FOR RE- ADJUDICATING GROUND NO.5. THE REHEARING IS FIXED B EFORE THE HONBLE B BENCH, ON 13 OCTOBER 2021. THE GROUNDS OF APPEAL BEFORE THE HONBLE BENCH ARE: 1. THE LD. AO IN PURSUANCE OF THE ORDER OF THE LD. TPO AND THE ORDER OF THE LD. CIT(A) ERRED ON FACTS AND LAW WHILE REJECTING FLEXTRONICS SOFTWARE SYSTEMS LIMITE D (SEG) IN THE ITES SEGMENT FOR THE REASON THAT THE S WD SEGMENT OF THIS COMPANY WAS NOT COMPARABLE TO THAT OF THE APPELLANT. {CORRESPONDING TO ORIGINAL GROUND NO.3(D)}. IN THIS CONNECTION, WE WISH TO SUBMIT THAT THE MANA GEMENT IS DESIROUS OF WITHDRAWING THIS GROUND IN THE APPEAL. HOWEVER, WE RESERVE THE RIGHT TO CONTEST THE ISSUE IN SUBSEQ UENT YEARS AND THE WITHDRAWING OF APPEAL SHOULD NOT BE CONSTRU ED AS ACCEPTANCE OF THE ORDER OF THE LD. CIT(A) ON THIS I SSUE. 3. WE HEARD LD. D.R. WHO DID NOT OBJECT TO THE PRAY ER PUT-FORTH BY THE ASSESSEE. 4. HAVING REGARD TO THE SUBMISSIONS MADE BY THE ASS ESSEE, WE ALLOW THE ASSESSEE TO WITHDRAW THE GROUND NO.5 URGE D BY IT. IT(TP)A NO.593/BANG/2012 M/S. NETAPP INDIA PVT. LTD., BANGALORE PAGE 3 OF 3 5. IN THE RESULT, THE GROUND NO.5 URGED BY THE ASSE SSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH OCT, 2021 SD/- (GEORGE GEORGE K.) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 14 TH OCT, 2021. 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.