M/s.Harman Connected Services Corporation India, Bangalore V. Assistant Commissioner of Income-Tax, Bangalore

ITA 686/BANG/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2387 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 8 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 26-11-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 24-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: NEERA MALHOTRA BENGALURU
• Section: 143(3); 144C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA P OOJA RI , ACCOUNTANT MEMBER IT ( TP) A NO. 510/BANG/2016 ASSESSMENT YEAR : 2011 - 12 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 5(1)(2), BENGALURU. VS. OMEGA HEALTHCARE MANAGEMENT SERVICES PVT. LTD., NO.33, NAL WIND TUNNEL ROAD, MURUGESHPALYA, BENGALURU 560 017. PAN: AADCM 7259F APPELLANT RESPONDENT APPELLANT BY : MS. NEERA MALHOTRA, CIT(DR)(ITAT), BENGALURU. RESP ONDENT BY : SHRI CHAVALI NARAYAN, CA D ATE OF HEARING : 26. 11 .2020 DATE OF PRONOUNCEMENT : 26 . 11 .2020 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS APPEAL BY THE REVENUE IS AGAINST THE FINAL O RDER OF ASSESSMENT DATED 28.01.2016 PASSED U/S. 143(3) R.W.S. 144C OF THE INCOME-TAX ACT, 1961 [THE ACT] RELATING TO ASSESSMENT YEARS 2011-1 2. 2. THE ASSESSEES APPEAL FOR THE AY 2011-12 IN ITA NO.605/BANG/2016 CAME UP FOR CONSIDERATION BEFORE THIS TRIBUNAL AND WAS DISPOSED OF VIDE CONSOLIDATED ORDER DATED 24.11.2020 ON THE ASSESSEE S SUBMISSION SEEKING WITHDRAWAL OF THE APPEAL ON THE GROUND THAT ISSUES RAISED IN ITS APPEAL HAVE BEEN SETTLED UNDER THE MUTUAL AGREEMENT PROCEDURE (MAP) UNDER ARTICLE 27 OF THE CONVENTION BETWEEN THE GOVE RNMENT OF UNITED IT(TP)A NO.510/BANG/2016 PAGE 2 OF 2 STATES OF AMERICA AND THE REPUBLIC OF INDIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL. ACCORDINGLY, THE TRIBUNAL D ISMISSED THE APPEALS OF THE ASSESSEE AS WITHDRAWN FOR AYS 2011-12 & 2012-13 . FOLLOWING THE SAME, THE REVENUES APPEAL FOR THE AY 2011-12 IS AL SO DISMISSED SINCE THE ISSUES CONCERNING THE APPEAL HAS BEEN SETTLED UNDER THE MAP AS AFORESAID. 3. IN THE RESULT, THE APPEAL BY THE REVENUE IS DISM ISSED. PRONOUNCED IN THE OPEN COURT ON THIS 25 TH DAY OF NOVEMBER, 2020. SD/- SD/- ( CH ANDRA POOJARI ) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 25 TH NOVEMBER, 2020. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.