Webex Communications India Private Limited, Bangalore V. Asst.C.I.T., Bangalore

ITA 673/BANG/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1951 (ITAT-BANGALORE)
• Duration Of Justice: 4 year(s) 10 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 24-02-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 30-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A, BANGALORE BEFORE SHRI CHANDRA POOJARI, AM & SHRI GEORGE GEORGE K, JM IT(TP)A NO.673/BANG/2016 : ASST.YEAR 2011-2012 M/S. WEBEX COMMUNICATIONS INDIA PRIVATE LIMITED PRESTIGE SOLITAIRE, LEVEL-II, NO.6 BRUNTON ROAD BANGALORE 560 001. PAN : AABCC0256A. V. THE ASST .COMMISSIONER OF INCOME-TAX, CIRCLE 7(1)(2) BANGALORE. (APPELLANT) (RESPONDENT) APPELLANT BY : SRI.CHAVALI NARAYAN, CA RESPONDENT BY : MS.NEERA MALHOTRA, CIT-DR DATE OF HEARING : 24.02.2021 DATE OF PRONOUNCEMENT : 24.02.2021 O R D E R PER GEORGE GEORGE K, JM : THIS APPEAL AT THE INSTANCE OF THE ASSESSEE IS DIRECTED AGAINST THE ASSESSMENT ORDER DATED 29.01.2016 PASSED U/S 143(3) R.W.S. 144C(1) OF THE I.T.ACT, 1961. THE RELEVANT ASSESSMENT YEAR IS 2011-2012. 2. AT THE TIME OF HEARING BEFORE US, IT WAS NOTICED THAT THE LEARNED AR VIDE LETTER DATED 23 RD FEBRUARY, 2021, HAD STATED THAT THE ASSESSEE HAS FILED APPLICATION TO RESOLVE THE DISPUTE RAISED IN THIS APPEAL UNDER THE PROVISIONS OF DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND APPEAL MAY BE TREATED AS WITHDRAWN. FURTHER, IT WAS STATED IN THE LETTER THAT THE ASSESSEE MAY BE GIVEN LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALLING THE PRESENT ORDER, IF APPLICATION UNDER DIRECT TAX VIVAD SE VISHWAS IT(TP)A N.673/BANG/2016 M/S.WEBEX COMMUNICATIONS INDIA PVT. LTD. 2 ACT, 2020 IS NOT PROCEEDED WITH. ACCORDINGLY, WE DISMISS THE APPEAL FILED BY THE ASSESSEE AS WITHDRAWN. THE ASSESSEE IS GIVEN LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALLING THIS PRESENT ORDER, IN ACCORDANCE WITH LAW, IF APPLICATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IS NOT PURSUED. IT IS ORDERED ACCORDINGLY. 3. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS 24 TH DAY OF FEBRUARY, 2021 . SD/- SD/- ( CHANDRA POOJARI ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE; DATED : 24 TH FEBRUARY, 2021. DEVADAS G* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE DRP-2, BANGALORE. 4. THE CIT (TP-1/2), BANGALORE. 5. THE DR, ITAT, BENGALURU. 6. GUARD FILE. ASST.REGISTRAR/ITAT, BANGALORE