Appeal details
Counselvise Citation
[2018] 125 COUNSELVISE.COM (IT) 1074 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 17 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
14-09-2018
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
C
Assessment Year
2012-2013
Appeal Filed On
27-04-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER [MP NO.123/BANG/2018 (IN IT (TP) A NO. 535 /BANG/201 7 )] ASSESSMENT YEAR : 20 1 2 - 1 3 M/S. OUTSOURCE PARTNERS INTERNATIONAL PVT. LTD., TOWER 2D, PHASE I, VIKAS TELECOM LTD., VRINDAVAN TECH VILLAGE, OUTER RING ROAD, DEVARABEESANAHALLI, BANGALORE- 560087. PAN: AAAC O5734C VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -5(1)(2), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI. K. R. VASUDEVAN , ADVOCATE REVENUE BY : DR. P. V. PRADEEP KUMAR , ADDL. CIT DATE OF HEARING : 0 7 . 0 9 .201 8 DATE OF PRONOUNCEMENT : 14 . 0 9 .201 8 O R D E R PER SUNIL KUMAR YADAV, JUDICIAL MEMBER THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL POINTING OUT CERTAIN MISTAKES APPARENT FROM THE RECORD. 2. DURING THE COURSE OF HEARING, THE LEARNED COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION THAT THE TRIBUNAL HAS INADVERTENTLY MENTIONED ASSESSMENT YEAR AS 2009-10 AGAINST THE IT(TP)A NO. 535/BANG/2017, WHEREAS THE CORRECT MP NO.123/BANG/2018 (IN IT(TP)A NO. 535/BANG/2017) PAGE 2 OF 3 ASSESSMENT YEAR IS 2012-13. THEREFORE, NECESSARY CORRECTION IS REQUIRED IN THE CAUSE TITLE. 3. THE LEARNED COUNSEL FOR THE ASSESSEE FURTHER CONTENDED THAT GROUND NO. 3.3 RAISED BEFORE THE TRIBUNAL RELATING TO ENTITLEMENT OF ENHANCED DEDUCTION UNDER SECTION 10AA OF THE ACT HAS ESCAPED THE ATTENTION OF THE TRIBUNAL WHILE DISPOSING THE APPEAL. THEREFORE, THE APPEAL MAY BE REFIXED FOR HEARING ON GROUND NO.3.3. THE LEARNED DR DID NOT DISPUTE THESE FACTS. 4. HAVING CAREFULLY EXAMINED THE MISCELLANEOUS APPLICATION VIS--VIS THE ORDER OF THE TRIBUNAL, WE FIND THE TRIBUNAL HAS WRONGLY MENTIONED THE ASSESSMENT YEAR AGAINST THE IT(TP)A NO.535/BANG/2017 IN THE CAUSE TITLE OF THE ORDER. THEREFORE, WE MODIFY THE SAME AND WE HOLD THAT THE ASSESSMENT YEAR 2009-10 IS REPLACED BY 2012-13. SO FAR AS NON-ADJUDICATION OF GROUND NO. 3.3 IS CONCERNED, WE FIND THAT THIS GROUND IS LEFT TO BE ADJUDICATED BY THE TRIBUNAL. WE, THEREFORE, DIRECT THE REGISTRY TO REFIX THIS APPEAL FOR HEARING OF GROUND NO. 3.3 WHICH IS EXTRACTED HEREUNDER FOR THE SAKE OF REFERENCE: GROUND NO. 3.3: WITHOUT PREJUDICE TO ABOVE GROUNDS, THE LD. DRP/ LD. AO HAS ERRED IN DISREGARDING THE FACT THAT THE DISALLOWANCE OF RS.218,382 PERTAINS TO THE SEZ UNIT OF THE ASSESSEE AND ADDITION MADE TO THE INCOME OF THE ASSESSEE OF RS.218,382 SHOULD BE ENTITLED FOR ENHANCED DEDUCTION UNDER SECTION 10AA OF THE ACT. MP NO.123/BANG/2018 (IN IT(TP)A NO. 535/BANG/2017) PAGE 3 OF 3 5. ACCORDINGLY, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED AND WE DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON GROUND NO. 3.3 ON 15.10.2018. 6. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE STANDS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 14 TH SEPTEMBER, 2018. SD/- SD/- BANGALORE. DATED: 14 TH SEPTEMBER, 2018. /NS/* COPY TO: 1. APPELLANTS 2. RESPONDENT 3. DR 4 . CIT 5 . CIT(A) 6. GUARD FILE BY ORDER SR. PRIVATE SECRETARY, ITAT, BANGALORE. ( JASON P BOAZ ) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER
