DCIT, Hyderabad V. M/s Synfosis Business Solutions Ltd, Hyderabad

ITA 1230/HYD/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53600 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-09-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-08-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 20-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Assessee Lawyers: MOHD IQBAL HUSSAIN
• Keywords: Services rendered outside India; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NO.1230/HYD/2010 : ASSESSMENT YEAR 2001- 02 DY. COMMISSIONER OF INCOME - TAX CIRCLE 3(3), HYDERABAD V/S. M/S. SYNFOSIS BUSINESS SOLUTIONS LTD., HYDERABAD ( PAN AAFCS 3590 K ) (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. NIVEDITA BISWAS RESPONDENT BY : SHRI MOHD. IQBAL HUSSAIN O R D E R PER G.C.GUPTA, VICE PRESIDENT: THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEAR 2001-02 IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME-TAX (APPEALS). 2. GROUNDS OF APPEAL OF THE REVENUE ARE AS UNDER- 1. THE COMMISSIONER OF INCOME-TAX(APPEALS)IV, HYDERABAD HAS ERRED BOTH ON FACTS AND IN LAW. 2. THE CIT(A) HAS ERRED IN DIRECTING THE AO TO ADOP T THE TOTAL EXPORT TURNOVER OF RS.2,43,68,338/-, WHICH INCLUDED EXPENDITURE OF RS.95,16,559/- INCURRED TOWARDS SERVICES RENDERED OUTSIDE INDIA. 3. THE DECISIONS IN THE CASES OF THE TATA ELXI LTD. (115 TJ (423) (ITAT BANGALORE) AND THAT IN THE CASE OF SO FTSOL INDIA LIMITED (22 SOT 271) REFERRED TO BY THE CIT(A ) ARE NOT ACCEPTABLE AND APPEALS ON SIMILAR DECISIONS IN OTHER CASES HAVE BEEN APPEALED AGAINST. ITA NO.1230/H/2010 M/S. SYNFOSIS BUSINESS SOLUTIONS LTD., HYDERABAD 2 3. WE HAVE HEARD THE PARTIES. IT IS AN UNDISPUT ED FACT THAT THE TAX EFFECT IN THIS APPEAL IS LESS THAN RS.3 LAK HS. WE FIND IN VIEW OF THE INSTRUCTION NO.3 OF 2011 [F. NO. 279/MISC. 1 42/2007-ITJ], DATED 9 TH FEBRUARY, 2011 ISSUED BY THE CBDT, THE PRESENT APP EAL OF THE REVENUE INVOLVING TAX EFFECT OF LESS THAN RS.3- LAKHS IS NOT MAINTAINABLE AND ACCORDINGLY THIS APPEAL OF THE REV ENUE IS DISMISSED IN LIMINE. 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMI SSED. ORDER PRONOUNCED IN THE COURT ON 9.9.2011 SD/- SD/- (CHANDRA POOJARI) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 9 TH SEPTEMBER, 2011 COPY FORWARDED TO: 1. M/S. SYNFOSIS BUSINESS SOLUTIONS LTD., 2 ND FLOOR, ROCK VISTA, ROCK DALE, SOMAJIGUDA, HYDERABAD 2. DY. COMMISSIONER OF INCOME - TAX CIRCLE 3(3), HYDERABAD. 3. COMMISSIONER OF INCOME - TAX(APPEALS) - I V , HYDERABAD. 4. COMMISSIONER OF INCOME - TAX II I, HYDERABAD 5. THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S