ACI Worldwide Solutions P Ltd, Bangalore V. Deputy Commisioner of Income Tax, Bangalore

MA 2/BANG/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5327 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 13-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B SUDHEENDRA
• Keywords: Rectification of order

Judgement Text

MP.2/BANG/2017 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI.LALIT KUMAR, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER MISC. PETITION NO.2/BANG/2017 (IN I.T(TP).A NO.477/BANG/2013 AND CO NO.153/BANG/2015) (ASSESSMENT YEAR : 2005-06) M/S. ACI WORLDWIDE SOLUTIONS P. LTD, SALARPURIA CAMBRIDGE MALL, NO.9, ULSOOR, BENGALURU 560 008 ..APPLICANT PAN : AAACV7566R V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -11(1), BENGALURU ..RESPONDENT ASSESSEE BY : SHRI. B. SUDHEENDRA, CA REVENUE BY : SMT. SWAPNA DAS, JCIT HEARD ON : 03.03.2017 PRONOUNCED ON : 03.03.2017 O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER : THIS IS A MISCELLANEOUS PETITION FILED BY THE ASSE SSEE, TO SEEK RECTIFICATION OF MISTAKE APPARENT FROM RECORDS, IN THE ORDER OF T HE TRIBUNAL IN I.T(TP).A.NO.477/BANG/2013 AND CO NO.153/BANG/2015, DT.31.10.2016, FOR THE ASSESSMENT YEAR 2005-06. MP.2/BANG/2017 PAGE - 2 02. ACCORDING TO THE LEARNED COUNSEL FOR THE ASSESS EE, THE ASSESSEE HAD PREFERRED AN APPEAL BEFORE THE ITAT AGAINST THE APP ELLATE ORDER DT.31.10.2011 PASSED BY THE CIT (A)-IV, BANGALORE, FOR THE ASSESSMENT YEAR 2005-06 AND AFTER HEARING BOTH THE PARTIES, TH E TRIBUNAL HAS SET ASIDE THE MATTER BACK TO THE FILE OF THE CIT (A) / AO / T PO. 03. THE LEARNED COUNSEL FOR THE ASSESSEE HAS DRAWN OUR ATTENTION TO THE FACT THAT OUT OF TWO GROUNDS WHICH HAVE BEEN REMAND ED BACK TO THE LOWER AUTHORITIES, ONE OF THE ISSUES WAS REMITTED TO THE FILE OF THE CIT (A) WHILE THE OTHER ISSUE HAS BEEN REMITTED TO THE FILE OF TH E AO / TPO. HE SUBMITTED THAT THE REMANDING TO DIFFERENT AUTHORITIES THROUGH THE SAME APPELLATE ORDER WOULD LEAD TO UNWORKABLE SITUATION WITH PROCE EDINGS BEFORE THE DIFFERENT AUTHORITIES FOR THE SAME ASSESSMENT YEAR WHICH WOULD LEAD TO A POSSIBILITY OF MULTIPLE APPEALS AGAINST ORDER OF DI FFERENT AUTHORITIES FOR THE SAME ASSESSMENT YEAR AND SUCH DIRECTION IS A MISTAK E APPARENT FROM RECORDS. HE, THEREFORE, PRAYED THAT THE ISSUE WHIC H HAS BEEN REMANDED TO THE CIT (A) MAY INSTEAD BE REMANDED TO THE FILE OF THE AO / TPO. 04. THE LEARNED DR WAS ALSO HEARD. 05. AFTER CONSIDERING THE RIVAL CONTENTIONS, WE AG REE WITH THE CONTENTIONS OF THE ASSESSEE AND THEREFORE, WE REMIT THE ISSUE I N RESPECT OF GEOMETRIC SOFTWARE SOLUTIONS LTD, ALSO TO THE FILE OF THE CIT (A). TO THIS EXTENT, PARA 7.5 OF THIS TRIBUNAL ORDER DT.31.10.2016 STANDS AME NDED. MP.2/BANG/2017 PAGE - 3 06. IN THE RESULT, MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD DAY OF MARCH, 2016. SD/- SD/- (LALIT KUMAR) ( S. JAYARAMAN) JUDICIAL MEMBER ACCOUNTANT MEM BER MCN COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME TAX 4. THE COMMISSIONER OF INCOME TAX (A) 5. DR 6. GF, ITAT, BANGALORE BY ORDER ASSISTANT REGISTRAR