M/s Intuit India Products Development Centre Pvt Ltd , Bangalore V. Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

ITA 2501/BANG/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 3891 (ITAT-BANGALORE)
• Duration Of Justice: 4 year(s) 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 23-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUSAN D GEORGE
• Assessee Lawyers: T SURYANARAYANA
• Section: 244A; 234B

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI N.V VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA No.2501 & 2575 /Bang/2017 Assessment year : 2013-14 & 2014-15 Intuit India Product Developmnet Center Pvt. Ltd., 7 th Floor, Campus 4A, Pritech Park (Ecospace), Bellandur, Bengaluru-560 103. PAN – AABCI 3011 M Vs. The Asst. Commissioner of Income- tax, Circle-3(1)(1), Bengaluru. APPELLANT RESPONDENT ITA No. 2502 & 2576/Bang/2017 Assessment year : 2013-14 & 2014-15 Intuit India Software Solutions Pvt. Ltd., 7th Floor, Campus 4A, Pritech Park (Ecospace), Bellandur, Bengaluru-560 103. PAN – AABCI 9865 R Vs. The Asst. Commissioner of Income-tax, Circle-3(1)(1), Bengaluru. APPELLANT RESPONDENT Assessee by : Shri T Suryanarayana, Sr. Advocate Revenue by : Mrs. Susan D George, CIT(DR) Date of hearing : 21.04.2022 Date of Pronouncement : 26.04.2022 ITA No.2501, 2502, 2575 & 2576/Bang/2017 Page 2 of 16 O R D E R Per Padmavathy S, Accountant Member These appeals of both the assessees are directed against the order of CIT(A)-3, Bengaluru dated 19.09.2017 for the asst. year 2013-14 and 2014-15. All these appeals were heard together and hence they are being disposed of by this common order for the sake of convenience. 2. The issue arises out of the appeals ITA no.2501, 2575 & 2502/Bang/2017 are as follows - 1. Service tax receivables treated as income (ground No.1) 2. Disallowance of year-end provisions of previous year reversal in current year claimed as a deduction u/s 40(a) of the Act (ground No.2) 3. Excess levy of interest u/s 234B of the Act (ground No.3) For ITA No.2576/Bang/2017 assessee raised the following issues - 1. Disallowance of year-end provisions of previous year reversal in current year claimed as a deduction u/s 40(a) of the Act (ground No.2) 2. Short credit on interest u/s 244A (ground No.2) 3. Excess levy of interest u/s 234D (ground No.3) 3. The assessee also raised additional ground for all these appeals for deduction in respect of Education Cess on Income-tax and the Secondary and Higher Education Cess on Income-tax for the years