AI Insights
The case involves BMC Software India P. Ltd., which filed Miscellaneous Applications concerning the assessment years 2012-13 to 2015-16. These applications were based on a consolidated order from the Income Tax Appellate Tribunal (ITAT) dated June 7, 2022. The applications were filed to address issues arising from the assessments under section 143(3) read with section 92CD of the Income Tax Act, following a signed Advance Pricing Agreement (APA). During the hearing on April 21, 2023, the assessee's counsel requested the withdrawal of the MAs, citing the acceptance of the modified returns by the Assessing Officer. The tribunal allowed the withdrawal of the applications, leading to the dismissal of the MAs as withdrawn.
Appeal Details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 124516 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 29 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
23-04-2023
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
C
Next Hearing Date
20-04-2023
Assessment Year
2012-2013
Appeal Filed On
25-12-2022
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER M.A. No. 388 to 391/PUN/2022 Arising out of ITA No. 476/PUN/2017, 2442/PUN/2017, 1938/PUN/2018 & 2038/PUN/2019 A.Y. 2012-13, 2013-14, 2014-15 & 2015-16 BMC Software India P. Ltd. Business By, Wing 1, Tower B 9 th floor, Survey No. 103, Hissa No. 2, Airport Road, Yerawada Pune-411 016 PAN: AABCB 61160 E Applicants Vs. The Dy. CIT Cir. 1(1) Pune. Respondent Applicants by : Shri Madhur Agarwal Respondent by : Shri Ganesh B. Budruk Date of Hearing : 21-04-2023 Date of Pronouncement : 24-04-2023 ORDER PER SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER These Misc. applications preferred by the assessee emanates from consolidated order of the Tribunal passed in respective appeals, dated 07 th June 2022 for A.Y. 2012-13, 2013-14, 2014-15 & 2015-16 respectively. 2. At the time of hearing, in these Misc. applications, the ld. counsel for the assessee filed a consolidated application dated 21-4-2023 on behalf of the assessee, stating as under Re: BMC Software India Private Limited ('the Appellant' or 'the Assessee' or 'BMC India') PAN: AABCB6110E MA 388/PUN/2022 - AY 2012-13 MA 389/PUN/2022 - AY 2013-14 MA 390/PUN/2022 -AY 2014-15 MA 391/PUN/2022 -AY 2015-16 Application for withdrawal of aforementioned Miscellaneous Applications (,MA') filed by the Assessee Hearing scheduled on 21 April 2023 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 2 M.A. No. 388 to 391/PUN/2022 BMC Software A.Y. 2012-13, 2013-14, 2014-15 & 2015-16 - - - - This is with reference to the captioned applications filed by BMC India with the Hon'ble Income Tax Appellate Tribunal ('Hon'ble ITAT') in respect of AY 2012- 13, AY 2013-14, AY 2014-15 and AY 2015-16 on 22 December 2022. The aforesaid MA were fixed for hearing before the Hon'ble Bench i.e today on 21 April 2023. Assessee's representative Advocate Madhur Agarwal appeared in the matters. He explained the bench that the applicant has received the orders u/s 143(3} r.w.s 92CD disposing off the modified return filed by the Appellant pursuant to signing in the APA. In the aforesaid orders the leaned Assessing officer has accepted the modified return and in view of the same the MA filed before the Hon'ble bench doesn't require any adjudication. Therefore, the Learned AR made the request for withdrawal of Mas for aforesaid years. The Hon'ble bench directed the learned AR to file an application stating the fact of withdrawal: In view of this, this letter is placed on record for kind consideration of the Honorable members for disposal of the MAs.” 3. The ld. D.R did not raise any objection for the withdrawal of the aforesaid Misc. applications filed by the assessee. 4. In view of the above, permission to withdraw the aforesaid Misc. applications is hereby accorded. 5. In the result, the Misc. applications of the assessee are dismissed as withdrawn. Order is pronounced in the open court on this 24 th day of April 2023. Sd/- sd/- (INTURI RAMA RAO) (PARTHA SARATHI CHAUDHURY) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated, the 24 th day of April 2023. Ankam Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The CITII & TP Pune 4. The DRP Panel 3, Bombay 5. D.R. ITAT ‘C’ Bench 5. Guard File BY ORDER, /// TRUE COPY /// Sr. Private Secretary ITAT, Pune. 3 M.A. No. 388 to 391/PUN/2022 BMC Software A.Y. 2012-13, 2013-14, 2014-15 & 2015-16 Date 1 Draft dictated on 21-04-2023 Sr.PS 2 Draft placed before author 24-04-2023 Sr.PS 3 Draft proposed and placed before the second Member JM/AM 4 Draft discussed/approved by second Member AM/JM 5 Approved draft comes to the Sr. PS/PS Sr.PS/PS 6 Kept for pronouncement on 24-04-2023 Sr.PS/PS 7 Date of uploading of order 24-04-2023 Sr.PS/PS 8 File sent to Bench Clerk 24-04-2023 Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order
