Global Logic India Pvt. Ltd., New Delhi V. DCIT, New Delhi

MA 182/DEL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7524 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 28-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS ANUSHA KHURANA
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY : NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI B.C. MEENA, ACCOUNTANT MEMBER MISC. APPLICATION NO.182/DEL/2011 (IN I.T.A.NO.6082/DEL/2010) ASSESSMENT YEAR : 2005-06 M/S. GLOBAL LOGIC INDIA PVT. LTD., DY. COMMISSIONER OF INCOME-TAX, 207-GUPTA ARCADE, LSC, VS. CIRCLE 12(1), NEW DELH I. PLOT NO.5, MAYUR VIHAR-I EXTN., NEW DELHI. PAN: AABCI2526F (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI NEERAJ JAIN , CA. RESPONDENT BY : MRS. ANU SHA KHURANA, SR. DR. O R D E R PER I.P. BANSAL, JUDICIAL MEMBER VIDE MISCELLANEOUS APPLICATION FILED AS ABOVE, IT I S THE CASE OF THE ASSESSEE THAT WHILE DISPOSING OF AFOREMENTIONED APP EAL VIDE ORDER DATED 5 TH MARCH, 2011 IN ITA NO.6082/DEL/2010, FOLLOWING GROU NDS HAVE NOT BEEN ADJUDICATED, THEREFORE, MISTAKE HAS CREPT IN THE OR DER OF THE TRIBUNAL:- 8. THAT THE ASSESSING OFFICER ERRED ON FACTS AND I N LAW IN REDUCING THE COMMUNICATION EXPENSES TO THE EXTENT O F RS.24,06,287 AND INSURANCE EXPENSE TO THE EXTENT OF RS.3,32,329 FROM THE EXPORT TURNOVER FOR COMPUTATIO N IN TERMS OF CLAUSE (IV) OF EXPLANATION 2 OF SECTION 10A OF T HE ACT WHILE COMPUTING DEDUCTION UNDER THAT SECTION. 2 8.1 THAT THE ASSESSING OFFICER ERRED ON FACTS AND I N LAW IN NOT APPRECIATING THAT ONLY 5% INTERNET CHARGES OF THE COMMUNICATION EXPENSES IS ATTRIBUTABLE TO THE EXPOR T OF SOFTWARE OUTSIDE INDIA. 8.2 THAT THE ASSESSING OFFICER ERRED ON FACTS AND IN LAW IN MAKING THE ADJUSTMENT OF COMMUNICATION EXPENSES, VI Z., LINK CHARGES OF RS.24,06,287 AND INSURANCE EXPENSE OF RS .3,32,329 ATTRIBUTABLE TO DELIVERY OF COMPUTER SOFTWARE OUTSI DE INDIA FROM THE EXPORT TURNOVER IN TERMS OF CLAUSE (IV) OF EX PLANATION 2 OF SECTION 10A OF THE ACT WITHOUT MAKING THE SIMILA R ADJUSTMENT FROM THE TOTAL TURNOVER RESULTING INTO ABSURD AND UNINTENDED RESULTS. 2. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOT H THE PARTIES, WE FIND THAT THE AFOREMENTIONED GROUNDS HAVE NOT BEEN ADJUDICATE D. THEREFORE, WE ALLOW THE MISC. APPLICATION FILED BY THE ASSESSEE FOR THE LIMITED PURPOSE OF ADJUDICATION OF AFOREMENTIONED GROUNDS. 3. THE MISC. APPLICATION FILED BY THE ASSESSEE IS A LLOWED IN THE MANNER AFORESAID. 4. PRONOUNCED IN THE OPEN COURT ON 6 TH JANUARY, 2012. SD/- SD/- (B.C. MEENA) (I.P. BANSAL) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 6 TH JANUARY, 2012. COPY OF THE ORDER FORWARDED TO:- 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR, ITAT.