IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT (TP) A NO. 233 7 /BANG/20 1 9 ASSESSMENT Y EAR : 201 1 - 1 2 DCIT, CIRCLE 6(1)(2), BENGALURU. VS. M/S. SUNQUEST INFORMATION SYSTEMS INDIA PVT. LTD., 1 ST FLOOR, EAGLE RIDGE, EMBASSY GOLF LINKS BUSINESS PARK, OFF. INTEMEDIATE RING ROAD, BENGALURU 560 071. PAN : AAECS 2754 E APPELLANT RESPONDENT C.O. NO. 09 /BANG/20 20 ASSESSMENT Y EAR : 2011 - 12 DCIT, CIRCLE 2(1), KOLKATA. VS. M/S. SUNQUEST INFORMATION SYSTEMS INDIA PVT. LTD., (SUNQUEST) BIPL OMEGA BUILDING, 5 TH FLOOR, BLOCK EP & GP, SALT LAKE, SECTOR V, KOLKATA. PAN : AAGCA 7623 J APPELLANT RESPONDENT REVENUE BY : SHRI. PRADEEP KUMAR, CIT(DR)(ITAT), BENGALURU ASSESSEE BY : SHRI. SHARATH RAO, CA DATE OF HEARING : 14 . 0 6 .20 21 DATE OF PRONOUNCEMENT : 18 . 0 6 .20 21