Deputy Commissioner of Income Tax, International Taxation, Circle-1, Bangalore V. M/s Google India Private Limited, Bangalore

MA 15/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6161 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2007-2008
• Appeal Filed On: 19-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K V ARVIND DEPT HEARD ON
• Assessee Lawyers: KEERTHANA REDDY
• Keywords: Rectification of order

Judgement Text

MP/15, 26 TO 30/BANG/2018 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER MISCELLANEOUS PETITION NOS.15, 26 TO 30/BANG/2018 (IN I.T(TP).A NOS.1511 TO 1518/BANG/2013) (ASSESSMENT YEARS : 2007-08 TO 2012-13) DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE -1(1), BENGALURU .. APPLICANT V. M/S. GOOGLE INDIA P. LTD NO.3, RMZ INFINITY TOWER E, 4 TH FLOOR, OLD MADRAS ROAD, BENGALURU 560 016 .. RESPONDENT PAN : AACCG0527D ASSESSEE BY : SHRI. KEERTHANA REDDY, ADVOCATE REVENUE BY : SHRI. K. V. ARVIND, STANDING COUNSEL FOR DEPT., HEARD ON : 16.03.2018 PRONOUNCED ON : 21.03.2018 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THESE ARE FIVE MISCELLANEOUS PETITIONS FILED BY TH E REVENUE SEEKING RECTIFICATION OF MISTAKES THAT HAVE CREPT I N THE ORDER OF THE TRIBUNAL DT.23.10.2017. PARA 6 & 7 OF THE MISCELLA NEOUS PETITION READ AS UNDER : MP/15, 26 TO 30/BANG/2018 PAGE - 2 02. THE LD. DR POINTED OUT THAT IN THE CAUSE TITLE OF THE ORDER THE NAME OF THE OF THE RESPONDENT HAS INADVERTENTLY BEE N MENTIONED AS ADDITIONAL COMMISSIONER OF INCOME-TAX, INSTEAD OF DEPUTY COMMISSIONER OF INCOME-TAX. IT WAS SUBMITTED THAT THE SAME MAY BE RECTIFIED. MP/15, 26 TO 30/BANG/2018 PAGE - 3 03. ON THE OTHER HAND, THE LD. AR HAS SUBMITTED THA T SHE HAS NO OBJECTION FOR RECTIFICATION IN THE CAUSE TITLE OF T HE ORDER. 04. ACCORDINGLY, THE NAME OF THE RESPONDENT IN THE CAUSE TITLE OF THE ORDER DT.23.10.2017, SHALL NOW READ AS DEPUTY COMMISSIONER OF INCOME-TAX. 05. THE NEXT GROUND IN PARA 7 IS THAT WHILE DEALING WITH GROUND 12 OF THE APPEAL, THE TRIBUNAL HAS MENTIONED THAT T HIS GROUND IS COMMON FOR AYS.2007-08 AND 2008-09. HOWEVER IN PARA 103 OF THE TRIBUNAL ORDER DT.23.10.2017, ONLY ONE ASSESSMENT Y EAR I.E., 2007- 08 HAS BEEN MENTIONED. ACCORDINGLY THE LD. AR SUBM ITTED THAT THE SAME MAY BE RECTIFIED. 06. THE LD. AR HAS FAIRLY SUBMITTED THAT SHE HAS NO OBJECTION FOR INCLUSION OF THE ASSESSMENT YEAR 2008-09 IN PARA 10 3. 07. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE ORDER. IN OUR VIEW THERE IS AN APPARENT MISTAKE THAT HAS CREP T IN PARA 103 OF THE ORDER INASMUCH AS ONLY ONE ASSESSMENT YEAR 2007 -08 HAS BEEN MENTIONED, WHEREAS IT SHOULD BE 2007-08 AND 2008-09 . ACCORDINGLY, PARA 103 OF THE ORDER STANDS MODIFIED TO THE EXTENT OF INCLUSION OF ASSESSMENT YEAR 2008-09 AS WELL. MP/15, 26 TO 30/BANG/2018 PAGE - 4 08. IN THE RESULT, ALL THE MPS OF THE REVENUE ARE A LLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST DAY OF MARCH, 2018. SD/- SD/- (JASON P. BOAZ) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER BENGALURU DATED : 21ST MARCH, 2018 MCN* COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, BANGALORE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.