Dover India Private Limited, Bangalore V. DCIT, Belgaum

ITA 72/BANG/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 4082 (ITAT-BANGALORE)
• Duration Of Justice: 5 year(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-03-2021
• Assessment Year: 2011-2012
• Appeal Filed On: 25-01-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: KEERTHI NARAYANAN
• Section: 144C

Judgement Text

IT(TP)A NOS.72 /BANG/2016, 582/BANG/2017 & 2061/BAN G/2017 DOVER INDIA PVT. LTD., BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A NO.72/BANG/2016 ASSESSMENT YEAR: 2011-12 DOVER INDIA PVT. LTD. BAGMANE LAUREL, 1 ST FLOOR, C-BLOCK BAGMANE TECH PARK, C.V. RAMAN NAGAR BANGALORE-560 093 PAN NO : AAACI3920N VS. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-2(1)(2) BANGALORE APPELLANT RESPONDENT IT(TP)A NO.582/BANG/2017 ASSESSMENT YEAR: 2012-13 DOVER INDIA PVT. LTD. BAGMANE LAUREL, 1 ST FLOOR, C- BLOCK BAGMANE TECH PARK, C.V. RAMAN NAGAR BANGALORE-560 093 VS. ACIT CIRCLE-2(1)(2) BANGALOR3E APPELLANT RESPONDENT IT(TP)A NO.2061/BANG/2017 ASSESSMENT YEAR: 2013-14 DOVER INDIA PVT. LTD. BAGMANE LAUREL, 1 ST FLOOR, C- BLOCK BAGMANE TECH PARK, C.V. RAMAN NAGAR BANGALORE-560 093 VS. ITO WARD-2(1)(3) BANGALORE APPELLANT RESPONDENT IT(TP)A NOS.72 /BANG/2016, 582/BANG/2017 & 2061/BAN G/2017 DOVER INDIA PVT. LTD., BANGALORE PAGE 2 OF 3 APPELLANT BY : SHRI KEERTHI NARAYANAN, A.R. RESPONDENT BY : MS. NEERA MALHOTRA, D.R. DATE OF HEARING : 15.02.2021 DATE OF PRONOUNCEMENT : 15.02.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THESE THREE APPEALS CHALLEN GING THE ASSESSMENT ORDERS PASSED BY THE AO FOR ASSESSMENT Y EARS 2011-12 TO 2013-14 U/S 1434(3) R.W.S. 144C OF THE ACT IN PU RSUANCE OF DIRECTIONS GIVEN BY LD DISPUTE RESOLUTION PANEL. 2. THE LD A.R OF THE ASSESSEE HAS FILED LETTERS STATING THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE IN THESE A PPEALS UNDER DIRECT TAXES VIVAD SE VISHWAS ACT, 2020. IT IS FURTHER ST ATED THAT THE ASSESSEE HAS FILED FORM NO.1 & 2 FOR THESE APPEALS AND IT HAS ALSO RECEIVED FORM NO.3. ACCORDINGLY IT IS SUBMITTED TH AT APPEALS OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN. THE LD A.R SUBMITTED THAT THE ASSESSEE HAS NOT YET RECEIVED FORM NO.5 AND HEN CE LIBERTY MAY BE GIVEN TO THE ASSESSEE TO SEEK RECALL OF THIS ORD ER, IF IT IS SO WARRANTED. 3. WE HEARD LD D.R, WHO DID NOT OBJECT TO THE PR AYER OF THE ASSESSEE. SINCE THE ISSUES CONTESTED IN THESE APPEALS OF THE ASSESSEE HAVE BEEN SETTLED UNDER THE DIRECT TAXES VIVAD SE VISHWAS ACT , 2010, WE DISMISS THE APPEALS OF THE ASSESSEE AS WITHDRAWN. HOWEVER, WE GIVE LIBERTY TO THE ASSESSEE TO SEEK RECALL OF THIS ORDE R IN ACCORDANCE WITH LAW, IF THE CIRCUMSTANCES SO WARRANT. IT(TP)A NOS.72 /BANG/2016, 582/BANG/2017 & 2061/BAN G/2017 DOVER INDIA PVT. LTD., BANGALORE PAGE 3 OF 3 4. IN THE RESULT, ALL THE THREE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH FEB, 2021 SD/- (BEENA PILLAI) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 15 TH FEB, 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.