Deputy Commissioner of Income-tax, Circle - 1(1),, Pune v. M/s. Amdocs Development Centre India (P) Ltd,, Pune

ITA 2158/PUN/2017 | 2011-2012
Pronouncement Date: 02-03-2021 | Result: Dismissed

Appeal Details

RSA Number 215824514 RSA 2017
Assessee PAN AAECA5803G
Bench Pune
Appeal Number ITA 2158/PUN/2017
Duration Of Justice 3 year(s) 5 month(s) 17 day(s)
Appellant Deputy Commissioner of Income-tax, Circle - 1(1),, Pune
Respondent M/s. Amdocs Development Centre India (P) Ltd,, Pune
Appeal Type Income Tax Appeal
Pronouncement Date 02-03-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 02-03-2021
Date Of Final Hearing 02-03-2021
Next Hearing Date 02-03-2021
Last Hearing Date 04-12-2020
First Hearing Date 03-08-2020
Assessment Year 2011-2012
Appeal Filed On 14-09-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH PUN E (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO AM AND SHRI S. S. VISWANETHRA RAVI JM . / ITA NO.2001/PUN/2017 / ASSESSMENT YEAR : 2011-12 AMDOCS DEVELOPMENT CENTRE ...... / APPELLANT INDIA LLP (AS A SUCCESSOR OF AMDOCS DEVELOPMENT CENTRE INDIA PRIVATE LIMITED) 6 TH FLOOR TOWER 2 CYBERCITY MAGARPATTA HADAPSAR PUNE 411 013. PAN : AAECA5803G. / V/S. THE DY. COMMISSIONER OF INCOME TAX CIRCLE 1(1) PUNE. / RESPONDENT . / ITA NO.2158/PUN/2017 / ASSESSMENT YEAR : 2011-12 THE DY. COMMISSIONER OF INCOME TAX ...... / APPELLANT CIRCLE 1(1) PUNE. / V/S. AMDOCS DEVELOPMENT CENTRE INDIA LLP (AS A SUCCESSOR OF AMDOCS DEVELOPMENT CENTRE INDIA PRIVATE LIMITED) 6 TH FLOOR TOWER 2 CYBERCITY MAGARPATTA HADAPSAR PUNE 411 013. PAN : AAECA5803G. / RESPONDENT ASSESSEE BY : SHRI DARPAN KIRPALANI. (WITHDRAWAL PETITION FILED) REVENUE BY : SHRI S.P. WALIMBE. / DATE OF HEARING : 02.03.2021. / DATE OF PRONOUNCEMENT : 02.03.2021 2 / ORDER THE CROSS APPEALS FILED BY THE ASSESSEE AND REVENUE ARE DIRECT ED AGAINST THE COMMON ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) 1 PUNE DATED 22.06.2017 FOR THE ASSESSMENT YEAR 2011-12. 2. BEFORE US THE APPELLANT FILED A LETTER DATED 02.03.2021 SEEKING PERMISSION TO WITHDRAW THE APPEAL ON THE GROUND THAT THE ISSUE INVO LVED IN THIS APPEAL STANDS SETTLED UNDER THE VIVAD SE VISHWAS SCHEME 2020. TH E APPELLANT ALSO FILED COPY OF FORM NO.3 ISSUED BY THE PRINCIPAL COMMISSION ER OF INCOME TAX PUNE 4. 3. THE LD. DR DID NOT RAISE ANY OBJECTION TO THE WITHDRA WAL OF THE APPEAL FILED BY THE ASSESSEE. AS SUCH THE ASSESSEE IS PERMITTED TO WITHDRAW THE APPEAL WITH THE LIBERTY TO REVIVE THE APPEAL PROCEEDINGS IN CASE THE APPEAL FALLS IN ANY OF THE EXCEPTIONS REFERRED TO UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 FOR WHATSOEVER REASONS. ACCORDINGLY THE APPEAL OF THE ASSESSEE STANDS DISMISSED AS WITHDRAWN. 4. SINCE THE ASSESSEE WITHDREW ITA NO.2001/PUN/2017 TH E CROSS APPEAL FILED BY THE REVENUE (ITA NO.2158/PUN/2017) BECAME INFRUCTU OUS AND HENCE DISMISSED. 5. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN AND THE APPEAL OF REVENUE IS DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 2 ND DAY OF MARCH 2021. SD/- SD/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 2 ND MARCH 2021. YAMINI 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CIT(APPEALS)-1 PUNE. 4. THE PR.CCIT PUNE. 5 . / DR ITAT A BENCH PUNE. 6. ! / GUARD FILE. / BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY / ITAT PUNE.