Sensiple Software Solutions (P) Limited, CHENNAI V. DCIT, CHENNAI

MA 337/CHNY/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5374 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 03-03-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 23-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R CLEMENT RAMESH KUMAR ADD L
• Assessee Lawyers: G SEETHARAMAN
• Section: 10B

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI ... , . !'# ! ,% !& BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER '' / M.P. NO.337/MDS/2016 (IN I.T.A. NO.600/MDS/2015) ( )( / ASSESSMENT YEAR : 2010-11 M/S SENSIPLE SOFTWARE SOLUTIONS (P) LIMITED, PLOT NO.9 / A15 SIPCOT INDUSTRIAL PAR K, PADUR, SIRUSERI-603 103. PAN : AAGCS 4619 C V. THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 6(1), CHENNAI - 600 034. (+,( /PETITIONER) (+-,./ RESPONDENT) +,( 0 1 /PETITIONER BY : SHRI G. SEETHARAMAN, CA +-,. 0 1 / RESPONDENT BY : SHRI R.CLEMENT RAMESH KUMAR, ADD L.CIT 2 0 3% / DATE OF HEARING : 03.03.2017 4') 0 3% / DATE OF PRONOUNCEMENT : 23.03.2017 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER: THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS PETITION ON THE GROUND THAT THE GROUND RAISED IN THE APPEAL AS GROUND NO.3 WITH REGARD TO DEDUCTION UNDER SECTION 10A / 10B OF THE INCOME-TAX ACT, 1961 (IN SHORT 'THE ACT') WAS NOT DISPOSED OF BY THIS TRIBUNAL. 2 M.P. NO.337/MDS/16 2. SHRI G. SEETHARAMAN, THE LD. REPRESENTATIVE FOR THE ASSESSEE, SUBMITTED THAT THE CLAIM FOR DEDUCTION UN DER SECTION 10A/ 10B OF THE ACT WAS SPECIFICALLY RAISED BEFORE THIS TRIBUNAL IN GROUND NO.3 WHICH WAS NOT DISPOSED OF, THEREFORE, THERE IS AN ERROR IN THE ORDER OF THIS TRIBUNAL WHICH NEEDS TO BE RECTIFIED. 3. SHRI R. CLEMENT RAMESH KUMAR, THE LD. DEPARTMENT AL REPRESENTATIVE, VERY FAIRLY SUBMITTED THAT THE GROU ND RAISED BY THE ASSESSEE WITH REGARD TO DEDUCTION UNDER SECTION 10A / 10B OF THE ACT WAS NOT DISPOSED OF BY THIS TRIBUNAL, THEREFORE , TO THAT EXTENT THERE IS AN ERROR IN THE ORDER OF THIS TRIBUNAL. 4. WE HAVE HEARD THE LD. REPRESENTATIVE FOR THE ASS ESSEE AND THE LD. DEPARTMENTAL REPRESENTATIVE AND PERUSED THE RELEVANT MATERIAL AVAILABLE ON RECORD. THE ASSESSEE HAS SPE CIFICALLY RAISED A GROUND WITH REGARD TO DEDUCTION UNDER SECTION 10A / 10B OF THE ACT IN THE GROUNDS OF APPEAL RAISED BEFORE THIS TRIBUNA L. ADMITTEDLY, THIS GROUND WAS NOT ADJUDICATED BY THIS TRIBUNAL AT THE TIME OF DISPOSAL. THEREFORE, THERE IS AN ERROR TO THAT EXTENT. THERE FORE, THIS ERROR OF NOT CONSIDERING THIS GROUND OF APPEAL NEEDS TO BE R ECTIFIED. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IN I.T.A. N O.600/MDS/2015 IS REOPENED FOR THE PURPOSE OF DISPOSAL OF THE GROU ND OF APPEAL 3 M.P. NO.337/MDS/16 RAISED AS GROUND NO.3 WITH REGARD TO DEDUCTION UNDE R SECTION 10A / 10B OF THE ACT. THE REGISTRY IS DIRECTED TO POST T HE APPEAL BEFORE THE REGULAR BENCH ON 17.05.2017 FOR THE PURPOSE OF DISPOSAL OF GROUND NO.3. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE STANDS ALLOWED. ORDER PRONOUNCED COURT ON 23 RD MARCH, 2017 AT CHENNAI. SD/- SD/- (. !'# ! ) ( ... ) (A. MOHAN ALANKAMONY) (N.R.S. GANESAN) % / ACCOUNTANT MEMBER /JUDICIAL MEMBER /CHENNAI, 6 /DATED, THE 23 RD MARCH, 2017. KRI. 0 +37' 8')3 /COPY TO: 1. +,( / PETITIONER 2. +-,. /RESPONDENT 3. 2 93 () /CIT(A) 4. 2 93 /CIT 5. ': +3 /DR 6. ( ; /GF.