Wipro GE Healthcare Private Limited, Bangalore V. Deputy Commissioner Of Income Tax, Circle-7(1)(1), Bangalore

MA 160/BANG/2023

AI Insights

The case involves M/s. Wipro GE Healthcare Private Limited seeking rectification of an earlier Tribunal order concerning the assessment year 2017-18. The dispute centered on the inclusion of certain paragraphs in the Tribunal's decision, which the appellant argued were irrelevant to the royalty payment issue they were contesting. The Tribunal had initially referenced an earlier decision from the assessment year 2016-17, which included these paragraphs. Upon review, the Tribunal agreed with the appellant's contention and removed the irrelevant paragraphs from the record, thereby correcting the earlier decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129923 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-07-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 06-07-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 06-06-2023
• Other Referred Cases: Wipro GE Healthcare Pvt. Ltd. vs. Deputy Commissioner of Income-tax
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUBHASH K.R
• Section: 37

Judgement Text

MA No.160/Bang/2023 M/s. Wipro GE Healthcare Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER MA No.160/Bang/2023 (Arising out of 291/Bang/2022) Assessment Year: 2017-18 M/s. Wipro GE Healthcare Pvt. Ltd. 4, Kadugodi Industrial Area Whitefield Bangalore 560 067 PAN NO : AAACW1685J Vs. Deputy Commissioner of Income- tax Circle-7(1)(1) Bangalore APPELLANT RESPONDENT Appellant by : Shri K.R. Pradeep, A.R. Respondent by : Shri Subhash K.R, D.R. Date of Hearing : 07.07.2023 Date of Pronouncement : 07.07.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: By this MA the assessee seeks rectification of the order of the Tribunal in IT(TP)A No.291/Bang/2022 dated 15.3.2023. 2. The ld. A.R. submitted that while adjudicating the ground No.12, the Tribunal has given a finding after taking the support of the earlier decision in the assessee’s own case for assessment year 2016-17 in ITA No.285/Bang/2021 dated 3.2.2023 and produced entire portion regarding royalty issue, which is commencing from page 10 to 16 of the Tribunal order. According to the ld. A.R., para Nos.4 to 4.5 of that order in assessee’s own case in earlier year cited (supra) is not relevant and same to be deleted. MA No.160/Bang/2023 M/s. Wipro GE Healthcare Private Limited, Bangalore Page 2 of 3 3. The ld. D.R. submitted that there is no error in reproducing the entire order of the Tribunal cited (supra). 4. We have heard the rival submissions and perused the materials available on record. In this case, while adjudicating the ground No.12 on the issue relating to “Royalty” taken support of earlier order of the Tribunal in assessee’s own case for assessment year 2016-17 in ITA No.285/Bang/2021 dated 3.2.2023 and extracted para Nos.4 to 4.5 of that order. According to the ld. A.R., para Nos.4 to 4.5 reproduced in pages 15 & 16 of Tribunal order cited (supra) are not relating to royalty payment but it relates to incurring of allowability of expenditure u/s 37 of the Act and the same to be deleted. 4.1 In our opinion, there is merit in the argument of ld. A.R. Accordingly, there was an error crept in page nos.15 & 16 of the impugned Tribunal order in reproducing the para nos.4 to 4.5 of earlier order of the Tribunal cited (supra). Accordingly, this portion reproduced in page Nos. 15 & 16 of impugned order is deleted and there are no other changes in the impugned order of the Tribunal. 5. In the result, the MA filed by the assessee is allowed. Order pronounced in the open court on 7 th July, 2023 Sd/- (Beena Pillai) Judicial Member Sd/- (Chandra Poojari) Accountant Member Bangalore, Dated 7 th July, 2023. VG/SPS MA No.160/Bang/2023 M/s. Wipro GE Healthcare Private Limited, Bangalore Page 3 of 3 Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(Judicial) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore.