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ITA 845/BANG/2013

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 1991 (ITAT-BANGALORE)
• Duration Of Justice: 7 year(s) 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-02-2021
• Assessment Year: 2005-2006
• Appeal Filed On: 31-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES B BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K , JUDICIAL MEMBER IT (TP) A NO. 845 /BANG/201 3 (ASSESSMENT YEAR: 20 0 5 - 06 ) INCOME TAX OFFICER, WARD 1(1)(1) , BANGALORE. .APPELLANT. VS. M/S. ORACLE INDIA PRIVATE LIMITED, LEVEL 2,4,5,6,7 & 8, SY. NO.12/1 & 12/2, N.S. PALYA, BANNERGHATTA ROAD, BANGALORE - 560 076 .RESPONDENT. PAN AACCP 4972D C.O. NO.12/BANG/2017 (IN IT (TP) A NO. 845 /BANG/201 3) (ASSESSMENT YEAR: 20 05 - 06 ) (BY ASSESSEE) ASSESSEE BY: SHRI PRATIK SHAH,C.A. REVENUE BY: SHRI PRIYADARSHI MISH RA, ADDL.CIT (D.R) DATE OF HEARING : 18.02.2021. DATE OF PRONOUNCEMENT : 18.02. 20 2 1 . O R D E R PER SHRI CHANDRA POOJARI, A M : TH IS APPEAL AT THE INSTANCE OF REVENUE AND CROSS OBJECTION PREFERRED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF C OMMISSIONER OF INCOME TAX (APPEALS) - V , BANGALORE DT.1.3.2013 . THE RELEVANT ASSESSMENT YEAR IS 2005 - 06. 2 IT (TP) A NO. 845/BANG/2013 & C.O. NO.12/BANG/2017 2. AT THE TIME OF HEARING, WE NOTICE THAT THE ASSESSEE HAS FILED A LETTER, WHEREIN IT STATED THAT AN APPLICATION UNDER THE VIVAD SE VISHWAS ACT, 2 020 FOR THE ASSESSMENT YEAR UNDER CONSIDERATION IS SUBMITTED AND FORM III IS YET TO BE ISSUED BY TH E DEPARTMENT. THE LEARNED DEPARTMENTAL REPRESENTATIVE WAS DULY HEARD. 3. IN VIEW OF THE LETTER OF ASSESSEE WHEREIN IT IS STATED THAT IT IS INTENDED TO S ETTLE THE ISSUE U NDER VIVAD SE VISHWAS ACT, 2020. WE DISMISS THIS APPEAL AS WITHDRAWN. I F THE ASSESSEE DOES NOT PURSUE ITS APPLICATION UNDER VIVAD SE VISHWAS ACT, 2020, IT SHALL BE THE RESPONSIBILITY OF THE ASSESSEE TO INTIMATE THE DEPARTMENT OF THE SA ME AND DEPARTMENT IF IT SO DESIRES SHALL FILE NECESSARY APPLICATION TO RECALL THE PRESENT ORDER IN ACCORDANCE WITH LAW. 4. THE C.O. IS FILED BY THE ASSESSEE ONLY SUPPORTING THE ORDER OF THE CIT (APPEALS) AND SINCE THE APPEAL FILED BY REVENUE IS SOUG HT TO SETTLE UNDER APPLICATION UNDER VIVAD SE VISHWAS ACT, 2020 BY THE ASSESSEE , THE C.O. IS DISMISSED AS INFRUCTUOUS . 5. IN THE RESULT, THE APPEAL OF THE REVENUE AS WELL AS C.O. OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/ - SD/ - ( GEORGE GEORGE K ) ( CHANDRA POOJARI ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 18 .02.2021 . *REDDY GP 3 IT (TP) A NO. 845/BANG/2013 & C.O. NO.12/BANG/2017 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