Teleca Software Solutions (India) Pvt. Ltd., V. DCIT, Bangalore

ITA 706/BANG/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9091 (ITAT-BANGALORE)
• Duration Of Justice: 4 year(s) 9 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-01-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 01-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES A BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K , JUDICIAL MEMBER IT (T.P) A NO. 706 /BANG/201 6 (ASSESSMENT YEAR: 20 11 - 12 ) M/S. TELECA SOFTWARE SOLUTIONS ( INDIA) PVT. LTD., (MERGED WITH HARMAN CONNECTED SERVICES CORPN. INDIA PVT. LTD.) PLOT NOS.3 & 3A, EOIZ INDUSTRIAL AREA, SADARMANGALA VILLAGE, KRISHNARAJAPURAM HOBLI,WHITEFIELD, BANGALORE - 560 066 .APPELLANT . PAN AADCT1605J VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE 7(1)(1), BANGALORE. RESPONDENT. ASSESSEE BY: SHRI DHIRAJ R , ADVOCATE. REVENUE BY: MS. NEERA MA LHOTRA, CIT (D.R) DATE OF HEARING : 07.01 .20 2 1 . DATE OF PRONOUNCEMENT : 07.01 .202 1 . O R D E R PER SHRI GEORGE GEORGE K , J M : TH IS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ASSESSMENT O RDER PASSED BY THE DY. COMMISS I ONER OF INCOME TAX, CIRCLE 7(1)(1), BENGALURU DT. 27.01.2016 FOR THE ASSESSMENT YEAR 20 10 - 11 . 2. AT THE TIME OF HEARING, THE LEARNED AUTHORISED REPRESENTATIVE SUBMITTED THAT THE ASSESSEE HAS OPTED TO FILE AN APPLICATION UNDER THE VIVAD SE VISHWAS ACT , 2020. ACCORDINGLY, LD. AR SUBMITTED THAT THE APPEAL MAY BE DISMISSED WITH THE 2 IT (TP) A NO. 706 /BANG/201 6 LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH LAW, IF THE ASSESSEE INTENDED TO DO SO. 3. ON THE OTHER HAND, THE LEARNED DEPA RTMENTAL REPRESENTATIVE SUBMITTED THAT THE ASSESSEE HAS TO WITHDRAW THE PENDING APPEAL AFTER FILING THE FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. THEREAFTER THE ASSESSEE IS REQUIRED TO FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OFFICIAL TO THE DEPARTMENT. LD. DR SUBMITTED 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ISSUED TO THE ASSESSEE IN DUE COURSE AND ACCORDINGLY HE SUBMITTED THAT THE APPEAL OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN, AS THE ASSESSEE, IN ANY WAY, IS REQUIRED TO WITHDRAW THE APPEAL. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. SINCE THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS ACT, 2020, THE ASSESSEE WOULD BE MOVING APPLICATION FOR WITHDRAWING THE PRESENT APPEAL FILED BEFORE THE TRIBUNAL IN DUE COURSE. SINCE THE ASSESSEE HAS ALREADY FILED THE NECESSARY APPLICATIONS BEFORE THE TAX AUTHORITIES UNDER THE ABOVE SAID SCHEME, WE ARE OF THE VIEW THAT NO PURPOSE WILL BE SERVED IN KEEPING THE APPEAL PENDING. ACCORDINGLY, WE D ISMISS THE APPEAL OF THE ASSESSEE AS WITHDRAWN. FURTHER THE ASSESSEE IS AT LIBERTY TO MOVE APPROPRIATE APPLICATION FOR RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE ASSESSEE INTENDS TO DO SO. 5. IN THE RESULT, THE APPEAL OF THE ASSE SSEE IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON 7 TH JAN., 2021. SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 07.01.2021 . *REDDY GP 3 IT (TP) A NO. 706 /BANG/201 6 COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE