IQVIA RDS INC (EARLIER KNOWN AS QUINTILES INC),BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-2(2), BANGALORE
Income Tax Appellate Tribunal, “A” BENCH : BANGALORE
Before: SHRI PRASHANT MAHARISHI & SHRI SOUNDARARAJAN K.
Per Bench 1. IT(IT)A Nos.10 & 11/Bang/2021 are filed by IQVIA RDS Inc. for AYs 2016-17 & 2017-18 and IT(IT)A No.50/Bang/2021 is filed by IQVIA Inc. for the AY 2017-18 respectively. 2. These appeals are fixed for hearing at the request of the assessee today as assessee has applied for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2024 [DTVSV] and where Form 2 has also been issued and therefore the assessees in all these 3 appeals would like to withdraw the impugned appeals. 3. The ld. AR reiterated the same facts. The ld. DR also agreed. 4. On perusal of the application dated 04.12.2024 wherein we find that in IT(IT)A No.50/Bang/2021 IQVIA Inc. has been issued Form 2 dated 13.12.2024 under DTVSV 2024 for settlement of the impugned appeal. Therefore the appeal of the assessee in IT(IT)A No.50/Bang/2021 is treated as withdrawn and dismissed. 5. IT(IT)A Nos.10 & 11/Bang/2021 for AYs 2016-17 & 2017-18 IQVIA RDS Inc. has also been issued Form 2 on 12.12.2024 & 17.12.2024 respectively. Therefore, both these appeals are also treated as withdrawn and hence dismissed. 6. The assessee is given liberty that in case if the dispute is not settled under DTVSV, application may be made for recall of this order in accordance with law.
IT(IT)A Nos.10, 11 & 50/Bang/2021
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In the result, all the above 3 appeals are dismissed as withdrawn. Pronounced in the open court on this 15th day of January, 2025. ( SOUNDARARAJAN K.) VICE PRESIDENT
Bangalore,
Dated, the 15th January, 2025. /Desai S Murthy /
Copy to:
Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. DR, ITAT, Bangalore.
By order