M/s Arowana Consuolting Ltd., Bangalore V. ITO, Bangalore

ITA 157/BANG/2016

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8652 (ITAT-BANGALORE)
• Duration Of Justice: 11 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2017
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Next Hearing Date: 21-02-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 10-02-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: M K BIJU
• Assessee Lawyers: UJWAL TIWARI

Judgement Text

IN THE INCOME TAX APPELLATE TRI BUNAL BANGALORE BENCH C, BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA NO.507 (BANG) 2016 (ASSESSMENT YEAR : 2008 09) THE DCIT, CIRCLE 5 (1), BANGALORE APPELLANT VS M/S NORTHERN OPERATING SERVICES PVT. LTD., 2 ND FLOOR, RMZ ECOSPACE, CAMPUS IC, SARJAPUR OUTER RING ROAD, BELLANDUR VILLAGE, VARTHUR HOBBLI, BANGALORE 560037. PAN : AACCN1652J RESPONDENT ASSESSEE BY : SHRI UJWAL TIWARI, C. A. REVENUE BY : SHRI M. K. BIJU, JCIT DATE OF HEARING : 30-11-2016 DATE OF PRONOUNCEMENT: : 30-11 -2016 O R D E R PER SHRI A.K.GARODIA, AM THIS APPEAL IS FILED BY THE REVENUE. THIS IS DIREC TED AGAINST THE ORDER OF LEARNED CIT (A) 12, BANGALORE DATED 22.01.2016 FOR A. Y. 2008 09. 2. THE REVENUE HAS RAISED AS MANY AS 4 GROUNDS BUT THE ONLY GRIEVANCE OF THE REVENUE IS ABOUT THE DIRECTION OF THE LEARNED CIT ( A) TO THE A. O. TO REDUCE THE EXPENDITURE INCURRED IN TRAVEL, TELECOMMUNICATION E TC. BOTH FROM EXPORT TURNOVER AND TOTAL TURNOVER FOR COMPUTING THE DEDUCTION ALLO WABLE U/S 10A. 2. LEARNED DR OF THE REVENUE SUPPORTED THE ASSESSM ENT ORDER AND LEARNED AR OF THE ASSESSEE SUPPORTED THE ORDER OF CIT (A). HE ALSO SUBMITTED THAT SINCE ON THIS ISSUE, THE MATTER IS COVERED IN THE FAVOUR OF THE A SSESSEE BY THE JUDGMENT OF ITA NO.507(BANG)2016 2 HONBLE KARNATAKA HIGH COURT RENDERED IN THE CASE O F TATA ELXSI LTD. AS REPORTED IN 349 ITR 98, THE ORDER OF CIT (A) SHOULD BE CONFI RMED. 3. WE HAVE CONSIDERED THE FACTS OF THE CASE AND FIN D THAT THIS ISSUE IS SQUARELY COVERED IN FAVOUR OF THE ASSESSEE BY THE JUDGMENT O F HONBLE KARNATAKA HIGH COURT RENDERED IN THE CASE OF TATA ELXSI LTD. (SUPR A) BECAUSE THIS WAS HELD IN THIS CASE THAT TOTAL TURNOVER IS SUM TOTAL OF EXPORT TUR NOVER AND DOMESTIC TURNOVER AND THEREFORE, IF AN AMOUNT IS REDUCED FROM EXPORT TURN OVER, THE TOTAL TURNOVER ALSO GETS REDUCED AUTOMATICALLY BY THE SAME AMOUNT. RESP ECTFULLY FOLLOWING THIS JUDGMENT, WE DECLINE TO INTERFERE IN THE ORDER OF C IT (A). 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DIS MISSED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE M ENTIONED ON THE CAPTION PAGE. SD/- (VIJAY PAL RAO) SD/- (A.K. GARODIA) JUDICAL MEMBER ACCOUNTANT MEMBER PLACE: BANGALORE: D A T E D : 30.11.2016 AM * COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)-II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER AR, ITAT, BANGALORE ITA NO.507(BANG)2016 3 1. DATE OF DICTATION .. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P. S. .. 4 DATE ON WHICH THE ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT .. 5. DATE ON WHICH THE ORDER COMES BACK TO THE SR. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE .. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO . 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DATE ON WHICH ORDER DOES FOR XEROX & ENDORSEMENT . 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11 THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER. 12 THE DATE ON WHICH THE FILE GOES TO THE DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER 13 DATE OF DISPATCH OF ORDER