Micro Focus Software India Private Limited, Bangalore V. Assistant Commissioner of Income-Tax, Bangalore

ITA 368/BANG/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2742 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 22-01-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 17-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IT(TP)A NO.368/BANG/2017 MICRO FOCUS SOFTWARE INDIA PRIVATE LIMITED, BANGALO RE IN THE INCOME TAX APPELLATE TRIBUNAL CBENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B.R. BASKARAN, ACCOUTANT MEMBER IT(TP)A NOS.368/BANG/2017 ASSESSMENTYEAR:2012-13 MIRCO FOCUS SOFTWARE INDIA PRIVATE LIMITED [FORMERLY KNOWN AS NOVELL SOFTWARE DEVELOPMENT (INDIA) PRIVATE LIMITED] BAGMANE TECH PARK, D BLOCK LAUREL, 65/2 C.V. RAMAN NAGAR BYRASANDRA BANGALORE 560 093 PAN NO : AAHCS7683M VS. ACIT, CIRCLE -5(1)(1) BANGALORE APPELLANT RESPONDENT APPELLANT BY : SHRI T. SURYANARAYANA, A.R. RESPONDENT BY : SHRI PRADEEP KUMAR, D.R. DATE OF HEARING : 22.01.2020 DATE OF PRONOUNCEMENT : 17.03.2020 O R D E R PERB.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ASSESSMENT ORDER PASSED FOR ASSESSMENT YEAR 2012-13 U/S 143(3) R.W.S. 144C(13) OF THE INCOME-TAX ACT,19 61 ['THE ACT' FOR SHORT] IN PURSUANCE OF DIRECTIONS IS SUED BY