M/s Hewlett Packward India Software Operation Private Limited , Bangalore V. Joint Commissioner of Income Tax Special Range-3 , Bangalore

ITA 664/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7308 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 03-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VAIDEHI G
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, BENGALURU BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO. 664 / BANG/201 9 (ASSESSMENT YEAR: 2013 - 14) M/S.HEWLETT - PACKARD INDIA SOFTWARE OPERATION PVT.LTD.,(IN THE CASE OF ERSTWHILE ARUBA NETWORKS INDIA PVT. LTD., SURVEY NO.192, WHITEFIELD ROAD, MAHADEVAPURA, BENGALURU. PAN:AAACH7168B VS. APPELLANT JOINT COMMISSIONER OF INCOME - TAX, SPECIAL RANGE - 3, BENGALURU. RESPONDENT APPELLANT BY : SMT.VAIDEHI, G, CA RESPONDENT BY : SHRI R.N.SIDDAPPAJI, ADDL.CIT(DR). DATE OF HEARING: 18 /0 7 /2019 DATE OF PRONOUNCEMENT: 19 /0 7 /2019 O R D E R PER J. SUDHAKAR REDDY, AM: THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE CIT(A)-1, BENGALURU DATED 18/01/2019 FOR THE ASSESSMENT YEAR 2013-14. 2. IN THIS CASE, THE CIT(A) HAS PASSED AN EX-PARTE ORDER. AFTER HEARING RIVAL CONTENTIONS, WE ARE OF THE CONSIDERED OPINION THAT THE MATTER SHOULD BE RESTORED TO THE FILE OF THE CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW, ON THE GROUNDS OF NATURAL JUSTICE. THE CASE OF THE LEARNED COUNSEL FOR ASSESSEE IS THAT THE ASSESSEE WOULD BE ELIGIBLE FOR MAT CREDIT AS AND WHEN THE CIT(A) WOULD DISPOSE OF THE APPEAL THAT IS PENDING BEFORE HIM FOR ITA NO.664/BANG/2019 PAGE 2 OF 2 ASSESSMENT YEAR 2011-12. UNDER THE CIRCUMSTANCES, WE DIRECT THE CIT(A) TO FIRST DISPOSE OF THE APPEAL OF THE ASSESSEE FOR ASSESSMENT YEAR 2011-12 AND THEREAFTER CONSIDER AND ADJUDICATE THE IMPUGNED APPEAL FOR ASSESSMENT YEAR 2013-14. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH JULY, 2019. SD/ - SD/ - ( BEENA PILLAI) ( J. SUDHAK A R REDDY ) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : BENGALURU DATED : 19/07/2019 SRINIVASULU, SPS COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)- 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL BANGALORE