M/s. Kodiak Networks India Private Ltd, Bangalore V. The Assistant Commissioner of Income-Tax, Circle 4(1)(1), Bangalore

MA 162/BANG/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5913 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-02-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 09-12-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R PREMI
• Assessee Lawyers: PADAMCHAND KHINCHA
• Keywords: Rectification of order; Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P NO.162/BANG/2020 (IT(TP)A NO.284/BANG/2017) ASSESSMENT YEAR : 2012-13 M/S KODIAK NETWORKS INDIA PVT. LTD., 9 TH FLOOR, MFAR MANYATA TECH PARK, GREENHEART, PHASE IV, NAGAWARA, BENGALURU-560 045. PAN AACCK 0978 J VS. THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-4(1)(1), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI PADAMCHAND KHINCHA, C.A REVENUE BY : SMT. R PREMI, JCIT (DR) DATE OF HEARING : 22-01-2021 DATE OF PRONOUNCEMENT : 02-02-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT MISCELLANEOUS PETITION HAS BEEN FILE D BY ASSESSEE SEEKING RECTIFICATION OF ORDER PASSED BY THIS TRIBUNAL DATED 30.06.2020. PAGE 2 OF 4 M.P NO.162/BANG/2020 2. AT THE OUTSET, LD.AR SUBMITTED THAT, THIS TRIBUNAL WHILE PASSING THE IMPUGNED ORDER, HAS REMANDED ONE ISSUE TO DRP AND ONE ISSUE TO LD.TPO IN THE FOLLOWING MANNER: SL. NO. ISSUES REMANDED BACK AUTHORITY TO WHOM REMANDED BACK PAGE NUMBER AND REFERENCE IN THE APPELLATE ORDER 1 TO DECIDE ON THE ISSUE OF COMPARABILITY IN THE CASE OF `GENESYS INTERNATIONAL CORPORATION LTD' DRP PARA 5 (PAGE NUMBER 8 AND 9 OF THE ORDER.) 2 TO DECIDE ON THE ISSUE OF COMPARABILITY IN THE CASE OF `UNIVERSAL PRINT SYSTEMS LTD (SEG)' TPO PARA 8 (PAGE NUMBER 26 OF THE ORDER.) 3. HE SUBMITTED THAT AS THESE ISSUES HAVE BEEN REMA NDED TO TWO DIFFERENT AUTHORITIES THERE WILL BE MULTIPLICIT Y OF PROCEEDINGS AND THEREFORE THIS TRIBUNAL MAY CONSIDER REMANDING BOTH THESE ISSUE TO A COMMON AUTHORITY WHO MAY DECIDE BOTH THE GROUNDS. WE HAVE PERUSED THE SUBMISSIONS ADVANCED BY THE LD. AR AND RECORDS PLACED BEFORE US. 4. AT THE OUTSET WE EXPRESS CATEGORICALLY THAT SUCH OBSERVATIONS BY THIS TRIBUNAL DOES NOT AMOUNT TO THE MISTAKE APPARENT ON RECORD. HOWEVER, THE TECHNICAL DIFFICUL TY HIGHLIGHTED BY LD.AR CANNOT BE IGNORED. WE ACCORDINGLY, REMAND BOTH ISSUES PAGE 3 OF 4 M.P NO.162/BANG/2020 TO BE CONSIDERED BY LD.TPO AS PER LAW. NEEDLESS TO SAY THAT PROPER OPPORTUNITY OF BEING HEARD MUST BE GRANTED T O ASSESSEE. IN THE RESULT, PRESENT APPLICATION FILE BY ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 2 ND FEBRUARY 2021. SD/- SD/- (B. R. BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 2 ND FEBRUARY, 2021. /VMS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE PAGE 4 OF 4 M.P NO.162/BANG/2020 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -2-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -2-2021 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -2-2021 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -2-2021 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -2-2021 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -2-2021 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -2-2021 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