M/s GXS India Technology Centre Private Limited, Bangalore V. The Deputy Commissioner of Income Tax, Circle 3(1)(2), Bangalore

MA 100/BANG/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6814 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-01-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 31-08-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R PREMI
• Assessee Lawyers: K R VASUDEVAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P NO.100 & 101/BANG/2020 (IT(TP)A NO.73 & 64/BANG/2016) ASSESSMENT YEAR : 2011-12 M/S GXS INDIA TECHNOLOGY CENTER PVT. LTD., 436, INFINITY, OFF KORAMANGALA, INDIRANAGAR, IRR, CHALLAGHATTA-DOMLUR, BENGALURU-560 071. PAN AA BCG 7972 P VS. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(2), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI K.R VASUDEVAN, ADVOCATE REVENUE BY : SMT. R PREMI, JCIT (DR) DATE OF HEARING : 22-01-2021 DATE OF PRONOUNCEMENT : 27-01-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT MISCELLANEOUS PETITIONS ARE FILED BY ASSESSEE SEEKING RECTIFICATION OF CONSOLIDATED ORDER PASSED BY THIS TRIBUNAL DATED 07/02/2020 IN APPEAL FILED BY ASSESSEE AS WELL AS R EVENUE. 2. IT HAS BEEN SUBMITTED THAT, THIS TRIBUNAL WHILE PASSING THE IMPUGNED ORDER HAS NOT GIVEN A FINDING IN RESPECT O F FOLLOWING PAGE 2 OF 4 S.P NO.3/BANG/2021 COMPARABLES BEING PERSISTENT SYSTEMS LTD., PERSISTE NT SYSTEMS AND SOLUTIONS LTD, E-ZEST SOLUTIONS LTD, INFOSYS TE CHNOLOGIES LTD, TATA ELXI LTD, ICRA TECHNO ANALYTICS LTD, ACROPETAL TECHNOLOGIES LTD AND L&T INFOTECH LTD., IN PARAGRAPH 4, 8-9. 3. WE HAVE PERUSED THE IMPUGNED ORDER AND FOUND THA T INCLUSION AND EXCLUSION OF THE AFORESTATED COMPARAB LES ALLEGED BY ASSESSEE AS WELL AS REVENUE IN THEIR RESPECTIVE APP EALS HAVE BEEN DEALT WITH BY PLACING RELIANCE ON THE DECISIONS OF THIS TRIBUNAL REFERRED THEREIN. HOWEVER THE DECISION IN RESPECT O F THESE COMPARABLES HAVE NOT BEEN CLEARLY EXPRESSED AFTER A NALYSING THE COMPARABLES. 4. FOLLOWING PARAGRAPHS SHALL BE INSERTED AFTER THE REPRODUCTION AT PAGE 6 OF THE IMPUGNED ORDER: ACCORDINGLY BASED ON THE OBSERVATIONS OF THIS TRIB UNAL IN PARAGRAPH 4 IN CASE OF ACIT VS AT&T GLOBAL BUSINESS SERVICES INDIA PVT.LTD., IN CASE OF IT(TP)A NO.171/BANG/2016 AND 190/BANG/2016 DATED 31/08/2018, DIRECTION IS GIVEN TO LD.AO TO EXCLUDE PERSISTENT SYSTEMS AND SOLUTIONS LTD., AND PERSISTE NT SYSTEMS LTD. 5. FOLLOWING PARAGRAPHS SHALL BE INSERTED AFTER 5 P ARAGRAPH 8 AT PAGE 9 OF THE IMPUGNED ORDER: ACCORDINGLY BASED ON THE OBSERVATIONS OF THIS TRIB UNAL IN PARAGRAPH 4 IN CASE OF ACIT VS AT&T GLOBAL BUSINESS SERVICES INDIA PVT.LTD., IN CASE OF IT(TP)A NO.171/BANG/2016 AND 190/BANG/2016 DATED 31/08/2018, EXCLUSION OF E-ZEST SOLUTIONS LTD, INFO SYS TECHNOLOGIES LTD, TATA ELXI LTD., IS UPHELD. PAGE 3 OF 4 S.P NO.3/BANG/2021 6. FOLLOWING PARAGRAPHS SHALL BE INSERTED AFTER PAR A 9 AT PAGE 9 OF THE IMPUGNED ORDER: ACCORDINGLY BASED ON THE OBSERVATIONS OF THIS TRIB UNAL IN PARAGRAPH 4 IN CASE OF ACIT VS. AT&T GLOBAL BUSINES S SERVICES INDIA PVT.LTD., IN CASE OF IT(TP)A NO.171/BANG/2016 AND 190/BANG/2016 DATED 31/08/2018, EXCLUSION OF ACROPETAL TECHNOLOGIES LTD AND L&T INFOTECH LTD IS UPHELD. IN THE RESULT, MISCELLANEOUS PETITION FILED BY ASSE SSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH JANUARY, 2021 SD/- SD/- (B. R. BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 27 TH JANUARY, 2021. /VMS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE PAGE 4 OF 4 S.P NO.3/BANG/2021 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -1-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -1-2021 JM/AM 4. DRAFT DISCUSSEDAPPROVED BY SECOND MEMBER. -1-2021 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -1-2021 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -1-2021 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -1-2021 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -1-2021 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS