DCIT, Bangalore V. M/s Webex Communication India Pvt. Ltd., Bangalore

ITA 377/BANG/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9404 (ITAT-BANGALORE)
• Duration Of Justice: 4 year(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 18-03-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 16-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IT(TP)A.377/BANG/2015 & 272/BANG/2014 PAGE -1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.(TP)A.NO.377/BANG/2015 (ASSESSMENT YEAR : 2010-11) WEBEX COMMUNICATIONS INDIA P. LTD NO.2, NORTH PARK ROAD, KUMARA PARK EAST, BENGALURU 560001 .. APPELLANT PAN : AABCC0256A V. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 7 (1)(2), BENGALURU .. RESPONDENT ASSESSEE BY : SHRI. RAJAN VORA, CA REVENUE BY : SMT. NEERA MALHOTRA, CIT-DR HEARD ON : 27.03.2019 PRONOUNCED ON : 05.04.2019 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE DCIT, PASSED U/S.143(3) R.W,S.144C(13) OF THE IT AC T, IN PURSUANCE TO THE DIRECTIONS OF THE DRP, FOR THE ASSESSMENT YE ARS 2010-11. IT(TP)A.377/BANG/2015 & 272/BANG/2014 PAGE -2 02. THE REVENUE IN THIS APPEAL HAS RAISED THE FOLLO WING EFFECTIVE GROUND : 2. THE HONBLE DRP FAILED TO APPRECIATE THAT THE DI RECTIONS ISSUED ARE BEYOND THE MANDATE OF THE PROVISIONS OF SEC.144C OF THE IT ACT. 03. THE LD. DR HAD SUBMITTED THAT THE GROUNDS FILED BEFORE THE TRIBUNAL ARE NOT EMANATING FROM THE ORDER PASSED BY THE DRP AND AS SUCH THE APPEAL IS NOT MAINTAINABLE. 04. ON THE OTHER HAND THE LD. AR FAIRLY CONCEDED TH AT SINCE THE REVENUE HAD ALREADY FILED AN APPEAL AGAINST THE ORD ER U/S.154 OF THE ACT AND THE GROUND RAISED BEFORE THE TRIBUNAL ARE N OT EMANATING FROM THE ORIGINAL DRP ORDER AND HENCE THE APPEAL IS NOT MAINTAINABLE. 05. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE MATERIAL ON RECORD. THE GROUND RAISED BEFORE US ARE NOT EMA NATING FROM THE ORDER OF THE DRP. IN VIEW THEREOF, THE APPEAL IS D ISMISSED. 06. IN THE RESULT, APPEAL FILED BY THE REVENUE IS D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH DAY OF APRIL, 2019. SD/- SD/- (A. K. GARODIA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBE R BENGALURU DATED : 05.04.2019 MCN* IT(TP)A.377/BANG/2015 & 272/BANG/2014 PAGE -3 COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, BANGALORE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.