MICROSOFT GLOBAL SERVICES CENTRE (INDIA) PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE-16(2), HYDERABAD, HYDERABAD

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ITA 92/HYD/2015Status: DisposedITAT Hyderabad17 April 2023AY 2010-114 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee filed applications seeking withdrawal of both appeals. The Tribunal, in the absence of any objection from the Revenue, allowed the assessee's request.

What were the facts?

The assessee filed two appeals before the ITAT against orders passed under Section 143(3) r.w.s. 92CA(3) r.w.s. 144C(5) of the Income Tax Act. Identical issues were involved in both appeals for Assessment Years 2010-11 and 2014-15.

What were the issues?

The primary issue was the assessee's request to withdraw their appeals before the tribunal. The tribunal considered the request and the revenue's lack of objection.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 92CA(3),Section 144C(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘B‘ Bench, Hyderabad

Before: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri Mahesh, C.A
For Respondent: Shri Jeevan Lal Lavidiya, CIT (DR)
Hearing: 17/04/2023Pronounced: 17/04/2023

आयकर अपील�य अ�धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri K. Narasimha Chary, Judicial Member 2389/Hyd/2018 Assessment Year: 2010-11 & 2014-15 Microsoft Global Services Vs. Dy. C. I. T Centre (India) Private Circle 16(2) Limited, Hyderabad Hyderabad PAN:AAECM2477L (Appellant) (Respondent) Assessee by: Shri Mahesh, C.A Revenue by: Shri Jeevan Lal Lavidiya, CIT (DR) Date of hearing: 17/04/2023 Date of pronouncement: 17/04/2023 ORDER Per Bench: The above two appeals filed by the assessee are directed against the separate orders passed u/s 143(3) r.w.s. 92CA(3) r.w.s. 144C(5) of the I.T. Act, 1961 relating to A.Ys. 2010- 11 & 2014-15 respectively. Since identical issues are involved in both these appeals, therefore, for the sake of convenience, both these appeals were heard together and are being disposed off by this common order.

2.

At the time of hearing, the learned Counsel for the assessee filed two separate applications seeking withdrawal of the appeals by stating as under:

ITA 92/Hyd/2015 – A.Y 2010-11

3.

Identical application has been filed by the assessee for the A.Y 2014-15 in ITA No.2389/Hyd/2018. In absence of any objection from the side of the learned DR, the request of the assessee seeking withdrawal of both the appeals is allowed and both the appeals are dismissed as withdrawn.

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