EUROFINS IT SOLUTIONS INDIA PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE-2(1)(1), BANGALORE

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ITTPA 745/BANG/2022Status: DisposedITAT Bangalore01 May 2023AY 2018-193 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 Tribunal considered the request of the assessee's Authorized Representative (A.R.) to dismiss the appeal as not pressed. The A.R. had submitted a letter dated 20.4.2023, indicating the assessee's intention not to pursue the appeal. The Tribunal, acknowledging this request, decided to dismiss the appeal. The reasoning is based on the assessee's explicit wish to withdraw from the proceedings. Therefore, the Tribunal found no necessity to adjudicate on the merits of the assessment order. The operative direction is the dismissal of the assessee's appeal.

What were the facts?

The assessee, Eurofins IT Solutions India Pvt. Ltd., filed an appeal before the Income Tax Appellate Tribunal (ITAT), Bangalore, challenging the final assessment order dated 28.6.2022 for the Assessment Year 2018-19. This order was passed by the Deputy Commissioner of Income-tax, Circle-2(1)(1), Bengaluru. During the hearing on 01.05.2023, the assessee's Authorized Representative (A.R.) submitted a letter dated 20.4.2023. The contents of this letter are not detailed in the judgment, but it led to a request from the A.R. to dismiss the appeal.

What were the issues?

1. Whether the appeal should be dismissed as not pressed, considering the assessee's request. This issue turns on the procedural aspect of the appeal and the assessee's right to withdraw or not press their case before the Tribunal. Contentions: Assessee: The assessee, through its A.R., requested the Tribunal to dismiss the appeal as not pressed, based on a letter dated 20.4.2023. Revenue: The judgment records no specific argument from the respondent revenue.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C’’ BENCH: BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Shri Chavali Narayan, A.R
For Respondent: Ms. Neera Malhotra, D.R
Hearing: 01.05.2023Pronounced: 01.05.2023

PER CHANDRA POOJARI, ACCOUNTANT MEMBER:

This appeal by assessee is directed against final assessment order passed by ld. Deputy Commissioner of Income-tax Circle- 2(1)(1), Bengaluru dated 28.6.2022 for the AY 2018-19. At the time of hearing, the ld. A.R. drew our attention to a letter dated 20.4.2023 stating as follows:-

IT(TP)A No.745/Bang/2022 Euofins IT Solutions India Pvt. Ltd., Bangalore

Page 2 of 3

2.

Considering the request of the ld. A.R., we are inclined to dismiss the appeal as not pressed.

IT(TP)A No.745/Bang/2022 Euofins IT Solutions India Pvt. Ltd., Bangalore

Page 3 of 3 3. In the result, the appeal of the assessee is dismissed. Order pronounced in the open court on 1st May, 2023

Sd/- Sd/- (Beena Pillai) (Chandra Poojari) Judicial Member Accountant Member

Bangalore, Dated 1st May, 2023. VG/SPS

Copy to:

1.

The Applicant 2. The Respondent 3. The CIT 4. The CIT(Judicial) 5. The DR, ITAT, Bangalore. 6. Guard file By order

Asst. Registrar, ITAT, Bangalore.

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