Appeal details
Counselvise Citation
[2020] 110 COUNSELVISE.COM (IT) 4800 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
7 month(s) 7 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
19-10-2020
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
B
Assessment Year
2009-2010
Appeal Filed On
12-03-2020
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P NO.106/BANG/2020 (IN IT(TP)A NO.1491/BANG/2014 & CO NO.69/BANG/2015) ASSESSMENT YEAR : 2009 10 MICRO FOCUS SOFTWARE INDIA PVT. LTD., (EARLIER KNOWN AS NOVELL SOFTWARE DEVELOPMENT (INDIA) PVT. LTD., BAGMANE, TECH PARK, D BLOCK, LAUREL, 65/2, C.V RAMAN NAGAR, BYRASANDRA, BENGALURU-560 093. PAN AAACN 6992 K VS. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-5(1)(2), BENGALURU. APPELLANT RESPONDENT APPELLANT BY : SMT. TANMAYEE RAJKUMAR, ADVOCATE RESPONDENT BY : SMT. R PREMI, JCIT (DR) DATE OF HEARING : 09-10-2020 DATE OF PRONOUNCEMENT : 19-10-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT MISCELLANEOUS PETITION IS BEEN FILED BY ASSESSEE ALLEGING CERTAIN MISTAKES APPARENT ON RECORD IN ORD ER PASSED BY PAGE 2 OF 4 M.P NO.106/BANG/2020 THIS TRIBUNAL DATED 04/09/2019. IT HAS BEEN SUBMITTED THAT THE IMPUGNED ORDER HAS BEEN PASSED IN AN APPEAL PREFERR ED BY REVENUE. 2. 1 ST MISTAKE POINTED OUT BY ASSESSEE IS IN RESPECT OF T HE NAME OF ASSESSEE APPEARING IN THE CAUSE TITLE. IT H AS BEEN SUBMITTED THAT REVENUE FILED REVISED FORM 36 WITH C HANGE OF NAME FROM M/S NOVEL SOFTWARE DEVELOPMENT INDIA PVT. LTD., TO MICRO FOCUS SOFTWARE INDIA PVT. LTD ON 26/09/2017 A FTER THE HEARING WAS CONCLUDED. IT IS SUBMITTED THAT, INADV ERTENTLY IN CAUSE TITLE OF IMPUGNED ORDER, OLD NAME OF ASSESSEE IS MENTIONED. 3. WE HAVE VERIFIED THE RECORDS AND FOUND SUBMISSIO NS BY LD.AR TO BE CORRECT. ACCORDINGLY WE CHANGE THE NAM E OF ASSESSEE APPEARING IN THE COST TITLE TO BE READ AS; MICRO FOCUS SOFTWARE INDIA PVT.LTD 4. NEXT ISSUE ALLEGED BY ASSESSEE IS IN RESPECT OF THE TYPOGRAPHIC MISTAKE CREPT IN PARA 13. LD.AR SUBMITT ED THAT THE DECISIONS REFERRED IN PARA 13 ARE IN FAVOUR OF ASSE SSEE. HOWEVER , INADVERTENTLY IT HAS BEEN RECORDED THAT THE ISSUE S TANDS SETTLED AGAINST ASSESSEE. 5. WE HAVE PERUSED RELEVANT PARA REFERRED BY LD.AR AND OBSERVE THAT, SUBMISSIONS ARE CORRECT. ACCORDINGLY, WE RECTIFY THIS MISTAKE BY REPLACING THE WORD AGAINST WITH IN FA VOUR OF IN 4 TH LINE OF PARAGRAPH 13. PAGE 3 OF 4 M.P NO.106/BANG/2020 6. WITH THE ABOVE REFERRED RECTIFICATION THE MISCEL LANEOUS PETITION FILED BY ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH OCT, 2020. SD/- SD/- (B. R. BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 19 TH OCT, 2020. /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 M.P NO.106/BANG/2020 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -10-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -10-2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -10-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -10-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -10-2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -10-2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -10-2020 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
