M/S. AMIN HOLDINGS PRIVATE LIMITED (FORMERLY KNOWN AS M/S. SLK SOFTWARE PRIVATE LIMITED),BENGALURU V. THE ASSISTANT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE-6N, BANGALORE

MA 31/BANG/2025

AI Insights

The case involves M/s Amin Holdings Pvt. Ltd., formerly known as M/s SLK Software Pvt. Ltd., who filed miscellaneous applications seeking correction in the ITAT's order dated 31 January 2025. The correction was necessary as the written order did not reflect the Tribunal's oral decision made during the hearing, which was to set aside certain grounds of appeal to the AO for fresh adjudication. The Tribunal recognized the discrepancy between the oral and written decisions and rectified the order to align with the oral agreement, directing the AO to reassess the specified issues.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 774882 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2018-2019
• Appeal Filed On: 13-05-2025
• Laws Referred To: Section 254(2) of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N BALUSAMY
• Assessee Lawyers: BHARATH; C.A
• Keywords: Set aside; Principle of natural justice; Double taxation relief
• Section: 40(a)(ia)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER MA No. 30 & 31/Bang/2025 ITA No. 932 & 933/Bang/2023 Assessment Year: 2017-18 & 2018-19 M/s Amin Holdings Pvt. Ltd., (formerly known as M/s SLK Software Pvt. Ltd.,) No.40/A, KHB Industrial Area, Yelahanka New Town, Bengaluru – 560 064. PAN – AAECS 7548 E Vs. The Asst. Commissioner of Income Tax, Special Range – 6, Bengaluru. . APPELLANT RESPONDENT Assessee by : Shri Bharath, C.A Revenue by : Shri N Balusamy, JCIT (DR) Date of hearing : 08.08.2025 Date of Pronouncement : 03.09.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The assessee, by way of these miscellaneous applications, is seeking modification in the order passed by the ITAT dated 31 January 2025. The request is made on the ground that there is a mistake in the order within the meaning of section 254(2) of the Act. 2. The assessee submitted in the miscellaneous application that the Tribunal, while hearing the matter, had expressed that the grounds of Printed from counselvise.com MA Nos.30 & 31/Bang/2025 Page 2 of 5 . appeal bearing numbers 6 to 23 should be set aside to the file of the AO for fresh adjudication as per law. However, in the order dated 31 January 2025, in paragraphs Nos. 17, 19, and 25, the Tribunal inadvertently set aside the issue to the file of the learned CIT(A) for fresh adjudication. 3. According to the learned AR, at the time of hearing, it was prayed before the Bench that the issue should be restored to the file of the AO. The Tribunal had also orally agreed to this prayer. But inadvertently, in the written order, the Tribunal directed the matter to the file of the learned CIT(A). To this extent, an apparent mistake has occurred which needs to be rectified under section 254(2) of the Act. 4. On the other hand, the learned DR vehemently supported the order of the ITAT. 5. We have heard the rival contentions of both the parties and perused the materials available on record. On perusal of the log book maintained by us, we note that we had recorded an observation that the impugned grounds of appeal shall be restored to the file of the AO for fresh adjudication as per law. However, inadvertently, in the written order we restored the relevant grounds to the file of the learned CIT(A) for fresh adjudication. 5.1 Accordingly, we find that there is a mismatch between the order pronounced in the Court at the time of hearing and the findings given in the final written order. It is also pertinent to note that we are conscious that the ITAT can change its observations made in open court while Printed from counselvise.com MA Nos.30 & 31/Bang/2025 Page 3 of 5 . passing the final order, provided reasons are given. However, in the present case, no such reasons have been given in the order for restoring the issue to the file of the ld. CIT-A instead of the AO. Consequently, we hold that there is a mistake in the order of the ITAT which needs to be rectified. Accordingly, paragraph No. 17.3 in the captioned order shall be read as under: “17.3 This ruling reinforces the principle that appellate authorities cannot dismiss or decide appeals arbitrarily but must provide a reasoned decision. Even in cases where the assessee is not present, the CIT(A) must analyze the material on record and decide the matter based on its merits. Given the legal framework under Section 250(6) of the Act and the ratio of the Hon’ble Bombay High Court, it is evident that the order of the ld. CIT(A), in the present case, does not satisfy the requirements of a reasoned and speaking order. The failure to record proper reasoning amounts to a violation of the principles of natural justice, rendering the order unsustainable in law. Accordingly, the order passed by the CIT(A) may require reconsideration in light of the statutory provisions and judicial pronouncements to ensure compliance with due process. However, the learned AR before us prayed to set aside the issue to the file of the AO for fresh adjudication as per the provisions of law. According to the Ld. AR, the AO can examine the issue on hand more effectively so as to point out whether the provisions of section 40(a)(ia) of the Act read with the provisions of DTAA are attracted on the payment made by the assessee. The request of the ld. AR for the assessee was not objected by the learned DR appearing for the revenue. In Printed from counselvise.com MA Nos.30 & 31/Bang/2025 Page 4 of 5 . view of the above we set aside the issue to the file of the AO for fresh adjudication as per the provisions of law. Hence the ground of appeal of the assessee is hereby allowed for statistical purposes.” 5.2 Moving further, the paragraph No. 19 in the captioned order shall be read as under: “19. At the outset, we note that in the identical facts and circumstances, we have decided the relevant/ similar ground of appeal of the assessee in paragraph No. 17 of this order wherein the issue has been set aside to the file of the AO for fresh adjudication as per the provisions of law. At the time of hearing, the learned AR and the DR also requested for the similar direction for the issue on hand. Accordingly, and in view of the above, we set aside the issue to the file of the AO for fresh adjudication as per the provisions of law. Hence, the ground of appeal of the assessee is hereby allowed for statistical purposes.” 5.3 Similarly, the paragraph No. 25 in the captioned order shall be read as under: “25. At the outset, we note that the issue raised by the asseessee in its grounds of appeal for the AY 2018-19 is identical to the issue raised by the assessee in ITA No. 932/Bang/2023 for the assessment year 2017-18. Therefore, the findings given in ITA No. 932/Bang/2023 shall also be applicable for the Printed from counselvise.com MA Nos.30 & 31/Bang/2025 Page 5 of 5 . assessment year 2018-19. The appeal of the assessee for the A.Y. 2017-18 has been decided by us vide paragraph No. 17 of this order where we have set aside the issue to the file of the AO for fresh adjudication. The learned AR and the DR also agreed that whatever will be the findings for the assessment year 2017- 18 shall also be applied for the assessment year 2018-19. Hence, the ground of appeal filed by the assessee is hereby allowed for statistical purposes.” 6. In the result, both the miscellaneous applications filed by the assessee are hereby allowed. Order pronounced in court on 3rd day of September, 2025 Sd/- Sd/- (KESHAV DUBEY) (WASEEM AHMED) Judicial Member Accountant Member Bangalore Dated, 3rd September, 2025 / vms / Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore Printed from counselvise.com "