M/s. Dell International Services India Pvt Ltd, Bengaluru V. Joint Commissioner of Income Tax, LTU, Bengaluru

ITA 778/BANG/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2014 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 11 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 01-03-2021
• Assessment Year: 2008-2009
• Appeal Filed On: 13-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI. B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.778/BANG/2018 ASSESSMENT YEAR : 2008-09 M/S DELL INTERNATIONAL SERVICES INDIA PVT. LTD., (FOR THE MERGED ENTITY M/S PEROT TSI (INDIA) PVT. LTD.) 12/1, 12/2A, 13/1A, DIVYASHREE GREENS, KORAMANGALA, INNER RING ROAD, DOMLUR POST, BENGALURU-560 071. PAN AA ACH 1 925 Q VS. THE JT. COMMISSIONER OF INCOME-TAX, LTP UNIT, BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SMT. TANMAYEE RAJKUMAR, ADVOCATE REVENUE BY : SHRI PRADEEP KUMAR, JCIT (DR) DATE OF HEARING : 17-02-2021 DATE OF PRONOUNCEMENT : 17-02-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL BY THE ASSESSEE HAS BEEN FILED BY AS SESSEE AGAINST ORDER DATED 22/11/2017 PASSED BY CIT(A)-5, BENAGALURU FOR ASSESSMENT YEAR 2008-09. PAGE 2 OF 3 ITA NO.778/BANG/2018 2. THE ASSESSEE HAS FILED A LETTER STATING THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE IN ITS APPEAL UNDER DIR ECT TAXES VIVAD SE VISHWAS ACT, 2020. IT IS FURTHER STATED THAT TH E ASSESSEE HAS FILED FORM NO.1 & 2 FOR THE APPEAL FILED BY THE ASS ESSEE AND IT HAS ALSO RECEIVED FORM NO.3. ACCORDINGLY IT IS SUBMITT ED THAT APPEAL OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN. 3. WE HEARD LD D.R, WHO DID NOT OBJECT TO THE PR AYER OF THE ASSESSEE. SINCE THE ISSUES CONTESTED IN THE APPEAL OF THE ASSESSEE HAVE BEEN SETTLED UNDER THE DIRECT TAXES V IVAD SE VISHWAS ACT, 2010, WE DISMISS THE APPEAL OF THE ASS ESSEE AS WITHDRAWN. HOWEVER, WE GIVE LIBERTY TO THE ASSESSE E TO SEEK RECALL OF THIS ORDER IN ACCORDANCE WITH LAW, IF THE CIRCUMSTANCES SO WARRANT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH FEBRUARY, 2021 SD/- SD/- (B.R BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 17 TH FEBRUARY, 2021. /VMS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE PAGE 3 OF 3 ITA NO.778/BANG/2018 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -2-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -2-2021 JM/AM 4. DRAFT DISCUSSEDAPPROVED BY SECOND MEMBER. -2-2021 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -2-2021 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -2-2021 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -2-2021 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -2-2021 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS