What did the Tribunal hold?

The assessee requested to withdraw ground No.5 of its appeal. The Tribunal allowed the assessee to withdraw the ground.

The assessee filed an appeal, which was initially disposed of. The assessee later filed a miscellaneous application pointing out that a specific ground (ground No.5) was not adjudicated. The Tribunal recalled its earlier order to address this ground.

What were the issues?

Whether the assessee can withdraw a specific ground of appeal after the appeal has been initially disposed of and subsequently recalled for further adjudication.

M/S Netapp India Private Limited vs DCIT | ITAT Bangalore 2021

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

Before: SHRI GEORGE GEORGE K. & SHRI B.R. BASKARAN

For Respondent: Shri Muzaffar Hussain, D.R

Hearing: 13.10.2021Pronounced: 14.10.2021

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

The appeal filed by the assessee is directed against the order dated 6.3.2012 passed by Ld. CIT(A)-4, Bengaluru and it relates to assessment year 2007-08. This appeal was originally disposed of by the coordinate bench, vide its order dated 27.2.2020. Subsequently, the assessee filed a miscellaneous application pointing out that the ground No.5 urged by the assessee was not disposed of. Accordingly, the coordinate bench, vide its order dated 25.6.2021 passed in MP No.116/Bang/2020, recalled the order for IT(TP)A No.593/Bang/2012 M/s. NetApp India Pvt. Ltd., Bangalore

Page 2 of 3 limited purpose of adjudicating ground No.5 urged by the assessee in the above said appeal. Accordingly, this appeal came to be posted before us.

At the time of hearing, the assessee filed a letter dated 12.10.2021, wherein it is stated that the assessee is desirous of withdrawing the ground No.5 urged in the appeal. The relevant submission made by the assessee in its letter are extracted below: “The order of the Tribunal dated 25 June 2021 (‘Miscellaneous Application Order’) has recalled the Order dated 27 February 2020 (‘Original ITAT Order’) only for re- adjudicating ground No.5. The rehearing is fixed before the Hon’ble B Bench, on 13 October 2021.

The grounds of appeal before the Hon’ble bench are:

The Ld. AO in pursuance of the order of the Ld. TPO and the order of the Ld. CIT(A) erred on facts and law while rejecting Flextronics Software Systems Limited (Seg) in the ITeS segment for the reason that the SWD segment of this company was not comparable to that of the Appellant. {corresponding to original ground No.3(d)}.

In this connection, we wish to submit that the management is desirous of withdrawing this ground in the appeal. However, we reserve the right to contest the issue in subsequent years and the withdrawing of appeal should not be construed as acceptance of the order of the Ld. CIT(A) on this issue.”

We heard Ld. D.R. who did not object to the prayer put-forth by the assessee.

Having regard to the submissions made by the assessee, we allow the assessee to withdraw the ground No.5 urged by it.

IT(TP)A No.593/Bang/2012 M/s. NetApp India Pvt. Ltd., Bangalore

M/S NETAPP INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

What did the Tribunal hold?

What were the facts?

What were the issues?

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