M/s Harman Connected Services Corporation India Private Limited , Bangalore V. Joint Commissioner of Income TAx (OSD) , Bangalore

ITA 975/BANG/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9587 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 9 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-01-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 28-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: VAIDEHI G
• Section: 143(3); 144C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER IT ( TP ) A NO. 975/BANG/2018 ASSESSMENT YEAR: 2010 - 11 M/S. HARMAN CONNECTED SERVICES CORPORATION INDIA PVT. LTD., NO.3 & 3A, EOIZ INDUSTRIAL AREA, SURVEY NO,85 & 86, SADARMANGALA VILLAGE, KRISHNARAJAPURAM HOBLI, BANGALORE 560 066. PAN: AABCG 5658E VS. THE JOINT COMMISSIONER OF INCOME TAX (OSD), O/O. THE COMMISSIONER OF INCOME-TAX. BANGALORE-III, BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SMT. VAIDEHI G., CA RESPONDENT BY : SHRI KANNAN NARAYANAN, JT.C IT(DR)(ITAT ), BENGALURU. DATE OF HEARING : 05 .0 1 .202 1 DATE OF PRONOUNCEMENT : 05 .0 1 .202 1 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST T HE ORDER DATED 16.01.2018 OF THE CIT(APPEALS)-10, BENGALURU PASSED U/S. 143(3) R.W.S. 144C OF THE INCOME-TAX ACT, 1961 [THE ACT] FOR THE ASSESSMENT YEAR 2010-11. 2. DURING THE COURSE OF HEARING OF THE APPEAL, THE LD. COUNSEL FOR THE ASSESSEE SOUGHT WITHDRAWAL OF THE APPEAL ON THE GRO UND THAT THE ASSESSEE HAS OPTED FOR VIVAD SE VISHWAS SCHEME ACT (VSVS), 2020 BY FILING THE IT(TP)A NO.975/BANG/2018 PAGE 2 OF 2 APPLICATIONS IN FORM 1 & FORM 2 AND FORM 3 BY THE D ESIGNATED AUTHORITY IS ALSO ISSUED (COPIES OF FORMS 1, 2 & 3 FILED ON RECO RD). ACCORDINGLY, THE APPEAL IS DISMISSED AS WITHDRAWN. 3. IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDR AWN. PRONOUNCED IN THE OPEN COURT ON THIS 5 TH DAY OF JANUARY, 2021. SD/- SD/- ( G EO RGE GEORGE K. ) ( CHANDRA POOJARI ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 5 TH JANUARY, 2021. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.