The Assistant Commissioner Of Income Tax, TDS, Circle-2(1), Bangalore V. M/s. Oracle Solution Services India Private Limited, Bangalore

MA 102/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5511 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-10-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 20-08-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R PREMI J C IT BENGALURU
• Assessee Lawyers: MRS RESHU AGARWAL
• Keywords: TDS
• Section: 271(1)(c)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER [ M P NO. 102 /B ANG /20 20 (IN ITA NO. 2069 /B ANG /20 1 9 )] (ASSESSMENT Y EAR: 20 1 0 - 11 ) ACIT (TDS), CIRCLE - 2(1), BENGALURU. APPLICANT VS. M/S. ORACLE SOLUTION SERVICES INDIA PVT. LTD. , VENUS BLOCK, PHASE 2C, 6 TH TO 9 TH FLOOR, PRESTIGE TECHNOLOGY PARK, SARJAPUR, MARATHAHALLI RING ROAD, BENGALURU 560 087. RESPONDENT APPLICANT BY : SMT. R. PREMI , J CIT (DR)(ITAT), BENGALURU RESPONDENT BY : MRS. RESHU AGARWAL , C A DATE OF HEARING : 25 /09/2020 DATE OF PRONOUNCEMENT : 01 / 10 /2020 O R D E R PER A. K. GARODIA, AM: THIS MISCELLANEOUS PETITION (MP) IS FILED BY THE REVENUE IN WHICH THIS IS THE ONLY CONTENTION RAISED THAT THIS APPEAL WAS ALLOWED BY THE TRIBUNAL BY STATING THAT THE APPEAL WAS FILED BY THE ASSESSEE AGAINST THE ORDER PASSED BY THE AO FOR IMPOSING PENALTY UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 (HEREINAFTER CALLED THE ACT) BUT THE FACT IS THAT THIS APPEAL IS ARISING OUT OF THE ORDER OF PENALTY PASSED BY THE AO UNDER SECTION 271C OF THE ACT. MP NO.102/BANG/2020 (IN ITA NO.2069/BANG/2019) PAGE 2 OF 2 2. IN COURSE OF HEARING OF THE MP, BOTH SIDES AGREED THAT THIS IS THE ONLY MISTAKE IN THE IMPUGNED TRIBUNAL ORDER THAT THE TRIBUNAL MENTIONED BY MISTAKE THAT ISSUE INVOLVED IS ABOUT SECTION 271(1)(C) BUT ACTUALLY, IT IS SECTION 271C AND IT SHOULD BE RECTIFIED ACCORDINGLY. WE FIND THAT THIS APPEAL IS ARISING OUT OF THE PENALTY ORDER PASSED BY THE AO ON 30.07.2018 UNDER SECTION 271C OF THE ACT AND AS PER THE GROUNDS RAISED BY THE ASSESSE BEFORE THE TRIBUNAL ALSO, THE ASSESSE IS OBJECTING TO THE PENALTY IMPOSED BY THE AO UNDER SECTION 271C OF THE ACT BUT BY INADVERTENT MISTAKE, AT VARIOUS PLACES IN THE IMPUGNED TRIBUNAL ORDER, THE TRIBUNAL HAS MENTIONED SECTION 271(1)(C) OF THE ACT WHEREAS TRIBUNAL SHOULD HAVE MENTIONED 271C OF THE ACT. HENCE, WE RECTIFY THIS MISTAKE IN THE IMPUGNED TRIBUNAL ORDER AND HOLD THAT WHILE READING THIS TRIBUNAL ORDER, WHEREVER SECTION 271(1)(C) IS MENTIONED, 271C SHOULD BE READ. 3. IN THE RESULT, MP FILED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- ( BEENA PILLAI ) JUDICIAL MEMBER (A. K. GARODIA) ACCOUNTANT MEMBER PLACE : BANGALORE DATED : 01/10/2020 /NS/* COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)-II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL BANGALORE