MSC Software Corporation India Pvt. Ltd.,, Pune v. Deputy Commissioner of Income-tax,,

ITA 624/PUN/2016 | 2011-2012
Pronouncement Date: 15-03-2021 | Result: Dismissed

Appeal Details

RSA Number 62424514 RSA 2016
Assessee PAN AAECM0862H
Bench Pune
Appeal Number ITA 624/PUN/2016
Duration Of Justice 4 year(s) 11 month(s) 7 day(s)
Appellant MSC Software Corporation India Pvt. Ltd.,, Pune
Respondent Deputy Commissioner of Income-tax,,
Appeal Type Income Tax Appeal
Pronouncement Date 15-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 15-03-2021
Date Of Final Hearing 15-03-2021
Next Hearing Date 15-03-2021
Last Hearing Date 17-10-2018
First Hearing Date 20-01-2021
Assessment Year 2011-2012
Appeal Filed On 07-04-2016
Judgment Text
LH IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH PUNE (THROUGH VIRTUAL COURT) BEFORE SHRI INTURI RAMA RAO AM AND SHRI S. S. VISWANETHRA RAVI JM . / ITA NO.444/PUN/2016 / ASSESSMENT YEAR : 2011-12 DCIT CIRCLE-14 PUNE. ....... / APPELLANT / V/S. MSC SOFTWARE CORPORATION OF INDIA P. LTD. 6 TH FLOOR AMAR APEX NEAR BANER TELEPHONE EXCHANGE BANER ROAD PUNE-411045. PAN : AAECM0862H / RESPONDENT . / ITA NO.624/PUN/2016 / ASSESSMENT YEAR : 2011-12 MSC SOFTWARE CORPORATION OF INDIA P. LTD. 6 TH FLOOR AMAR APEX NEAR BANER TELEPHONE EXCHANGE BANER ROAD PUNE-411045. PAN : AAECM0862H ....... / APPELLANT / V/S. DCIT CIRCLE-14 PUNE. / RESPONDENT REVENUE BY : SHRI VIJAY BHASKAR REDDY ASSESSEE BY : SHRI AMIT SINGHAL / DATE OF HEARING : 15.03.2021 / DATE OF PRONOUNCEMENT : 15.03.2021 / ORDER THESE ARE THE CROSS APPEALS FILED BY THE REVENUE AS WELL AS THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LEARNED DISPUTE RESOLUTION PANEL-3 2 MUMBAI (THE DRP) DATED 18.12.2015 FOR THE ASSESSMENT YEAR 2011-12 RESPECTIVELY. 2. WHEN THE MATTER HAD COME UP FOR HEARING TODAY THE APPELLANT FILED A LETTER SEEKING PERMISSION TO WITHDRAW THE ABOVE CROSS APPEALS AS THE DISPUTE IN THE CROSS APPEALS IS PROPOSED TO BE SETTLED UNDER VIVAD SE VISHWAS SCHEME 2020. 3. ON THE OTHER HAND THE LD. DEPARTMENT REPRESENTATIVE HAD EXPRESSED NO OBJECTION TO PERMIT THE WITHDRAWAL OF THE CROSS APPEALS. 4. WE ARE INCLINED TO GRANT THE PERMISSION TO THE APPELLANT HEREIN TO WITHDRAW THE CROSS APPEALS WITH THE LIBERTY TO THE APPELLANT TO REVIVE THE CROSS APPEALS PROCEEDINGS IN THE EVENT OF THE PR. COMMISSIONER OF INCOME TAX DECLINES TO ISSUE FORM NO.3 CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 5 OF THE DIRECT TAX VIVAD SE VISHWAS ACT 2020 FOR WHATSOEVER REASONS. ACCORDINGLY THE CROSS APPEALS STAND DISMISSED AS WITHDRAWN. 5. IN THE RESULT THE ABOVE CAPTIONED CROSS APPEALS FILED BY THE REVENUE AS WELL AS THE ASSESSEE ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 15 TH DAY OF MARCH 2021. SD/- SD/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / PUNE; / DATED : 15 TH MARCH 2021. SUJEET 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE DRP-2 MUMBAI. 4. THE CIT PUNE. 5 . LH / DR ITAT C BENCH PUNE. 6. / GUARD FILE. / BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY / ITAT PUNE.