M/s Telsima Communications Private Limited, Bangalore V. The Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

MA 133/BANG/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5604 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 10-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G ELAMURUGA
• Assessee Lawyers: VAIDEHI G
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI B.R.BASKARAN , ACCOUNTANT MEMBER AND S HRI P.K.GADALE , JUDICIAL MEMBER M .P. NO. 1 33 /BANG/2019 (IN IT (TP) A NO. 3 04 /BANG/20 1 1) (ASSESSMENT YEAR : 20 11 - 12 ) M/S TELSIMA COMMUNICATIONS PVT.LTD., 301 - 309, 2 ND FLOOR, OXFORD TOWERS, 139, KODIHALLI, AIRPORT ROAD, BANGALORE PAN NO.AABCT9826D VS THE DCIT, CIRCLE - 7(1)(1), BANGALORE APPELLANT RESPONDENT APPELLANT BY : SHRI SHARATH RAO, CA & SMT. VAIDEHI .G. CA RESPONDENT BY : SHRI G. ELAMURUGA, JCIT DATE OF HEARING : 15 - 11 - 2019 DATE OF PRONOUNCEMENT : O R D E R P ER SHRI B.R.BASKARAN, A M: THE ASSESSE E HAS FILED THIS MISCELLANEOUS PETITION SEEKING CORRECTION OF MISTAKE APPARENT FROM THE RECORD IN THE ORDER D A TED 22 - 02 - 2019 PASSED IN IT(TP)A NO.304(B)/2016 RELATING TO ASSESSMENT YEAR 20 11 - 12 . 2. T HE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE TRIBUNAL HAS ADJUD ICATED THE ISSUE OF INCLUSION OF A COMPARABLE COMPANY M .P. NO. 133 /BANG/2019 (IN IT (TP) A NO. 304( BANG/201 6 ) PAGE 2 OF 3 NAMED THINKSOFT GLOBAL SERVICES LTD., (THINK SOFT) I N PARAGRAPH S NO.12.1 TO 12.4.2 OF THE ORDER , WHICH IS AVAILABLE IN PAGES 23 - 25 OF THE ORDER PASSED BY THE TRIBUNAL. HOWEVER, THE TRIBUNAL HAS INADVERTENTLY MENTIONED THE NAME OF THE ABOVE COMPANY AS PERSISTENT IN PARAGRAPH 12.2 AND 12.4.2 OF THE ORDER. THE LD. AR SUBMITTED THAT THE ENTIRE DISCUSSION IN PARA - 12 RELATES TO M/S THINKSOFT GLOBAL SERVICES LTD. ONLY. A CCORDINGLY, HE SUBMITTED THAT THE REFERENCE MA D E TO PERSISTENT IN PARAGRAPH 12.2 AND 12.4.2 IS NOT C ORRECT . ACCORDINGLY HE PRAYED FOR RECTIFICATION OF ABOVE SAID MISTAKE. 3. THE LD.D R DID NOT CONTROVERT T HE SUBMISSIONS MADE BY LD A.R. ACCORDINGLY , W E FIND MERIT IN THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. SINCE THE ENTIRE DISCUSSION MADE BY THE TRIBUNAL IN PARAGRAPH 12 RELATES TO M/S THINKSOFT GLOBAL SERVICES LTD, REFERENCE TO THE NAME PERSISTENT IN PARAGRAPH 12.2 AND 12.4.2. IS A MISTA KE APPARENT FROM RECORD. 4. ACCORDINGLY , WE DIRECT THAT THE NAME M/S THINKSOFT SHOULD BE SUBSTITUTED FOR THE NAME PERSISTENT MENTIONED IN PARA - 12.2 AND 12.4.2 OF THE ORDER OF THE TRIBUNAL . W E ORDER ACCORDINGLY. M .P. NO. 133 /BANG/2019 (IN IT (TP) A NO. 304( BANG/201 6 ) PAGE 3 OF 3 5 . IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUN CED ON ( P.K.GADALE ) (B .R.BASKARAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE DATED: A M* COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR