Wissen Infotech Private Limited, Hyderabad V. Dy. Commissioner of Income Tax, Circle-17(2), Hyderabad

MA 119/Hyd/2019

• Counselvise Citation: [2019] 114 COUNSELVISE.COM (IT) 2203 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2008-2009
• Appeal Filed On: 14-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Section: 254(2)

Judgement Text

MA NO 119 OF 2019 WISSEN INFOTECH P LTD HYDERABAD. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER MA NO.119/HYD/2019 (ARISING OUT OF ITA NO.2010/HYD/2017) ASSESSMENT YEAR: 2008-09 M/S. WISSEN INFOTECH P LTD HYDERABAD PAN: AAACW3027G VS. DY. COMMISSIONER OF INCOME TAX, CIRCLE 17(2) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI P.V.S.S. PRASAD REVENUE BY : SRI Y.V.S.T. SAI, CIT-DR DATE OF HEARING: 01/11/2019 DATE OF PRONOUNCEMENT: 19/11/2019 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS M.A. IS FILED BY THE ASSESSEE U/S 254(2) OF TH E ACT SEEKING RECTIFICATION OF ALLEGED MISTAKE IN THE ORD ER OF THE TRIBUNAL AT PARA 2.1 OF THE ORDER DATED 18.04.2019. 2. IT IS SUBMITTED THAT THE ASSESSEE HAS PROVIDED S OFTWARE DEVELOPMENT SERVICES, WHEREAS INADVERTENTLY THE TRI BUNAL AT PARA 2.1 HAS RECORDED THAT THE ASSESSEE IS PROVIDING I.T . ENABLED SERVICES. THIS ACCORDING TO HIM IS A MISTAKE APPARE NT FROM RECORD WHICH NEEDS RECTIFICATION. ON GOING THROUGH THE ORD ER OF THE TRIBUNAL, WE FIND THAT THERE IS A MISTAKE IN THE OR DER OF THE TRIBUNAL. MA NO 119 OF 2019 WISSEN INFOTECH P LTD HYDERABAD. PAGE 2 OF 2 3. THEREFORE, WE HOLD THAT THE WORDS I.T. ENABLED SERVICES IN LINE 4 OF PARA 2.1 SHALL BE READ AS S OFTWARE DEVELOPMENT SERVICES. M.A. IS ACCORDINGLY ALLOWED. 4. IN THE RESULT, M.A. FILED BY THE ASSESSEE IS ALL OWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH NOVEMBER, 2019. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 19 TH NOVEMBER, 2019. VINODAN/SPS COPY TO: 1 M/S.WISSEN INFOTECH P LTD C/O PRASAD & PRASAD, C. AS, FLAT NO.301 MJ TOWERS, 8-2-698 ROAD NO.,12, BANJARA HILL S, HYDERABAD 500034 2 DY. CIT, CIRCLE 17(2) HYDERABAD 3 DRP-1 BENGALURU 4 PR. CIT 5 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER