Wissen Infotech Private Limited, Hyd, Hyderabad V. DCIT, Circle-17(2), Hyd, Hyderabad

MA 20/HYD/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5576 (ITAT-HYDERABAD)
• Duration Of Justice: 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 11-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: U MINICHANDRAN

Judgement Text

MA NO 20 OF 2017 WISSEN INFOTECH PVT LTD HYDERABAD PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A. NO.20/HYD/2017 (ARISING OUT OF ITA NOS.99 & 311/HYD/2015 (ASSESSMENT YEAR: 2010-11) M/S. WISSEN INFOTECH PRIVATE LIMITED HYDERABAD PAN: AAACW 3027 G VS DY. COMMISSIONER OF INCOME TAX, CIRCLE 17(2) HYDERABAD FOR ASSESSEE : SHRI P.V.S.S. PRASAD FOR REVENUE : SMT. U. MINI CHANDRAN, DR O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS APPLICATION IS FILED BY THE ASSESSEE SEEKING RECTIFICATION IN TRIBUNALS ORDER DATED 28 TH FEBRUARY, 2017. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED T HAT THE TRIBUNAL, WHILE RECORDING THE NATURE OF THE ASS ESSEES BUSINESS, HAS ERRONEOUSLY RECORDED IT AS RENDERING I.T. ENABLED SERVICES IN PARA 8 OF ITS ORDER, WHEREAS THE ASSESS EE IS ENGAGED IN THE SOFTWARE DEVELOPMENT SERVICES. HE HAS DRAWN OUR ATTENTION TO THE T.P. ORDER WHEREIN THE PROFILE OF THE ASSESSEE IS RECORDED AS A SOFTWARE DEVELOPMENT SERVICE PROVIDER. HE THEREFORE , PRAYED THAT THE RELEVANT OBSERVATION IN PARA 8 BE RECTIFIED. DATE OF HEARING : 21.04.2017 DATE OF PRONOUN CEMENT : 26.04.2017 MA NO 20 OF 2017 WISSEN INFOTECH PVT LTD HYDERABAD PAGE 2 OF 2 3. THE LEARNED DR WAS ALSO HEARD. 4. AFTER PERUSAL OF THE T.P.OS ORDER, WE ARE SATI SFIED THAT THERE IS A MISTAKE APPARENT IN THE ORDER OF THE TRI BUNAL AT PARA 8 WHICH NEEDS RECTIFICATION. THEREFORE, WE DIRECT THA T THE 4 TH LINE IN PARA 8 BE READ AS UNDER: ENGAGED IN THE BUSINESS OF RENDERING SOFTWARE DEVELOPMENT SERVICES TO ITS. MISCELLANEOUS APPLICATION IS ACCORDINGLY ALLOWED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION FILED B Y THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH APRIL, 2017. SD/- SD/- (B. RAMAKOTAIAH) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 26 TH APRIL, 2017. VINODAN/SPS COPY TO: 1 PRASAD & PRASAD, CAS, FLAT NO.301, MJ TOWERS, 8-2- 698 ROAD NO.12, BANJARA HILLS, HYDERABAD 500034 2 DCIT CIRCLE 17(2) HYDERABAD 3 DRP HYDERABAD 4 DIRECTOR OF INCOME TAX (INT. TAXATION) HYDERABAD 500004 5 CIT-III HYDERABAD 6 THE DR, ITAT HYDERABAD 7 GUARD FILE BY ORDER