Sonus Networks India Private Limited, Bangalore V. The Deputy Commissioner of Income Tax, Circle 12(3), Bangalore

MA 14/BANG/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2537 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-03-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 17-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A RAMESH KUMAR
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI. A.K GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P NO.14/BANG/2020 (IN IT(TP)A 1365/BANG/2011 ASSESSMENT YEARS : 2007 08 M/S SONUS NETWORKS INDIA PVT. LTD., 2 ND FLOOR, DELTA BLOCK, EMBASSY TECH SQUARE, KADUBEESANAHALLI VILLAGE, OUTER RING ROAD, VARTHUR HOBLI, BANGALORE-560 103. PAN AALCS 5706 P VS. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-12(3), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SMT. RASHMI, ADVOCATE RESPONDENT BY : SHRI A RAMESH KUMAR, JCIT - DR DATE OF HEARING : 06-03-2020 DATE OF PRONOUNCEMENT : 17-03-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT MISCELLANEOUS PETITION HAS BEEN FILED BY AS SESSEE SEEKING RECTIFICATION OF ORDER DATED 28/06/2019 FOR ALLEGED MISTAKE APPARENT FROM RECORD. PAGE 2 OF 4 M.P NO.14/BANG/2020 A. Y : 2007 08 2. LD.AR SUBMITTED THAT BEFORE THIS TRIBUNAL ASSES SEE CONTESTED CERTAIN COMPARABLES FOR EXCLUSION. IT WA S SUBMITTED THAT THIS TRIBUNAL IN ORDER DATED 28/06/2019 CONSI DERED ALL COMPARABLES BY FOLLOWING DECISION OF THIS TRIBUNAL IN CASE OF HEWLETT PACKARD (INDIA) GLOBAL SOFT PVT.LTD. VS DCI T IN IT(TP)A NO. 1031/B/2011 . HE SUBMITTED THAT IN PENULTIMATE PARAGRAPH AT PAGE 35, LUCID SOFTWARE SYSTEMS LTD., HAS BEEN MENT IONED TWICE AND FLEXTRONICS SOFTWARE SYSTEMS LTD., HAS NOT BEEN MENTIONED THOUGH THE SAME ALSO STOOD EXCLUDED. HE SUBMITTED T HAT AT PAGE 34 THIS TRIBUNAL EXCLUDED FLEXTRONICS SOFTWARE SYSTEMS LTD, BY FOLLOWING THE VIEW EXPRESSED IN CASE OF HEWLETT PACKARD (INDIA) GLOBAL SOFT PVT.LTD. VS DCIT (SUPRA), HOWEVER INADVERTENTLY THE SAME WAS MISSED OUT IN CONCLUDING PARAGRAPH THEREA FTER. LD.AR THUS REQUESTED FOR THE MISTAKE TO BE RECTIFIE D, WHICH IS APPARENT FROM RECORD. 3. LD.SR.DR DID NOT OPPOSE TO THE SUBMISSIONS OF LD .AR. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SIDES IN LIGHT OF RECORDS PLACED BEFORE US. 4. WE HAVE ALSO PERUSED IMPUGNED ORDER DATED 28/06 /2019 WHEREIN AT PAGE 35, INADVERTENTLY, TYPOGRAPHIC MIST AKE CREPT IN BY NOT INCLUDING FLEXTRONICS SOFTWARE SYSTEMS LTD. (SEG), AND REPEATING LUCID SOFTWARE LTD., TWICE. WE ACCORDINGL Y RECTIFY TYPOGRAPHIC MISTAKE POINTED OUT BY LD.AR. THE FINAL PARAGRAPH WHICH STARTS AT THE BOTTOM OF P AGE 34 AND ENDS AT THE TOP OF PAGE 35 SHALL NOW READ AS UNDER: RESPECTFULLY FOLLOWING AFORESTATED VIEW EXPRESSED BY THIS TRIBUNAL IN CASE OF HEWLETT PACKARD (INDIA) GLOBAL SOFT PVT.LTD. (SUPRA), WE PAGE 3 OF 4 M.P NO.14/BANG/2020 A. Y : 2007 08 ARE OF CONSIDERED OPINION THAT M/S ACCEL TRANSMATIC LTD (SEG), AVANI CIMCOM TECHNOLOGIES LTD, CELESTIAL LABS LTD., E-ZEST SOLUTIONS LTD, HELIO AND MATHESON INFORMATION TECHNOLOGY LTD., INFOSYS TECHNOLOGIES LTD, KALS INFORMATION SYSTEMS LTD (SEG), LUCID SOFTWARE LTD, ISHIR INFOTECH LTD, FLEXTRONICS SOFTWARE SYSTEMS LTD.(SEG) AND WIPRO LTD.(SEG) HAVE TO BE EXCLUDED FROM THE LIST OF COMPARABLES. 5. ACCORDINGLY MISCELLANEOUS PETITION FILED BY ASSE SSEE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH MARCH, 2020. SD/- SD/- (A. K GARODIA) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 17 TH MARCH, 2020. /VMS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL. BANGALORE. PAGE 4 OF 4 M.P NO.14/BANG/2020 A. Y : 2007 08 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR 10-03-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 10-03-2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 10-03-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 10-03-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 13-03-2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -03-2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -03-2020 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