M/s HP India Sales Private Limited , Bangalore V. Income Tax Officer OSD (TDS) Large Taxpayer's Unit , Bangalore

ITA 885/BANG/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2009 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 9 month(s) 23 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: 29-03-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 24-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

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.885/BANG/2019 ASSESSMENT YEAR : 2010-11 M/S HP INDIA SALES PVT. LTD., NO.24, SALARPURIA ARENA, HOSUR MAIN ROAD, ADUGODI, BENGALURU. PAN AAACC 9862 F VS. THE INCOME-TAX OFFICER (TDS), LARGE TAXPAYERS UNIT BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI DHIRAJ R, ADVOCATE REVENUE BY : SHRI PRADEEP KUMAR, CIT (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 26/2/2019 PASSED BY CIT-5, BENA GALURU FOR ASSESSMENT YEARS 2010-11. 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 PAGE 2 OF 3 ITA NO.885/BANG/2019 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 ACCORDINGLY IT IS SUBMITT ED THAT APPEAL OF THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN. 3.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HAVE BEEN SETTLED UNDER THE DIRECT TAXES V IVAD SE VISHWAS ACT, 2010, WE DISMISS THE APPEAL OF THE ASS ESSEE AS WITHDRAWN.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.885/BANG/2019 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 DISCUSSED/APPROVED 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