Appeal details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 8456 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
6 year(s) 7 month(s) 15 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
13-01-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
C
Assessment Year
misc
Appeal Filed On
29-05-2014
Judgement Text
ITA NO.734 /BANG/2014 & ITA NO.1187/BANG/2014 DELL INTERNATIONAL SERVICES INDIA PVT. LTD. BANGALO RE IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.734 & 1187/BANG/2014 ASSESSMENT YEAR: 2010-11 & 2009-10 RESPECTIVELY M/S. DELL INTERNATIONAL SERVICES INDIA PRIVATE LIMITED (FOR THE MERGED ENTITY DELL INDIA PRIVATE LIMITED) DIVYASHREE GREENS, NO.12/1, 12/2A & 13/1A CHALLAGHATTA VILLAGE VARTHUR HOBLI BANGALORE-560 071 PAN NO : AABCD8893L VS. ITO(TDS) LTU BANGALORE APPELLANT RESPONDENT APPELLANT BY : SMT. MANASA ANANTHAN, A.R. RESPONDENT BY : SHRI MUZAFFAR HUSSAIN, D.R. DATE OF HEARING : 13.01.2021 DATE OF PRONOUNCEMENT : 13.01.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDERS PASSED BY LD CIT(A), LARGE TAX PAYERS UNIT, BENGALU RU AND IT RELATES TO THE ASSESSMENT YEARS 2009-10 AND 2010-11. 2. THE LD A.R OF THE ASSESSEE HAS FILED A LETTE R STATING THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE IN THESE T WO APPEALS UNDER ITA NO.734 /BANG/2014 & ITA NO.1187/BANG/2014 DELL INTERNATIONAL SERVICES INDIA PVT. LTD. BANGALO RE PAGE 2 OF 3 DIRECT TAXES VIVAD SE VISHWAS ACT, 2020. IT IS STA TED THAT THE ASSESSEE HAS FILED FORM 1 & 2 AND IS AWAITING FORM NO.3. ACCORDINGLY, THE LD A.R HAS STATED THE ASSESSEE MAY BE ALLOWED T O WITHDRAW THESE TWO APPEALS. 3. THE LD D.R, HOWEVER, SUBMITTED THAT THE ASSES SEE HAS TO WITHDRAW THE PENDING APPEAL AFTER FILING FORM VSV1 AS PER VIVAD SE VISHWAS ACT, 2020. THEREAFTER, THE ASSESSEE IS REQ UIRED TO FURNISH A COPY OF THE SAME ALONG WITH THE PROOF OF PAYMENT OF TAX AS DETERMINED BY THE TAX OFFICIAL TO THE DEPARTMENT. ACCORDINGLY HE SUBMITTED THAT THE REQUEST OF THE ASSESSEE MAY BE ACCEPTED. 4. WE HEARD THE PARTIES AND PERUSED THE RECORD. THE SUBMISSIONS MADE BY PARTIES ARE CONSIDERED. SINCE THE ASSESSEE HAS FILED APPLICATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 FOR SETTLING THE ISSUES FOR THE YEAR UNDER CONSIDERATION, AS REQ UESTED BY THE LD A.R OF THE ASSESSEE, WE ALLOW THE ASSESSEE TO WITHD RAW THESE TWO APPEALS. HOWEVER, SINCE THE PROCEEDINGS UNDER VSVS SCHEME HAVE NOT REACHED FINALITY, THE ASSESSEE IS GIVEN LIBERTY TO MOVE APPROPRIATE APPLICATIONS SEEKING RECALL OF THE PRESENT ORDER IN ACCORDANCE WITH THE LAW, IF THE SAME IS WARRANTED. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSE SSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH JAN, 2021 SD/- (BEENA PILLAI) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 13 TH JAN, 2021. VG/SPS ITA NO.734 /BANG/2014 & ITA NO.1187/BANG/2014 DELL INTERNATIONAL SERVICES INDIA PVT. LTD. BANGALO RE PAGE 3 OF 3 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.
