DCIT, Circle-3(3), Hyderabad V. M/s. Synfosis Business Solutions Ltd, Hyderabad

MA 40/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8039 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-04-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 05-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K VISHWANATHAM
• Keywords: Services rendered outside India; Question of law; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NO. 40/HYD/2012 ARISING OUT OF ITA NO. 1230/HYD/2010 (ASSESSMENT YEAR : 2001-02) THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(3) HYDERABAD VS. M/S. SYNFOSIS BUSINESS SOLUTIONS LTD., HYDERABAD PAN: AAFCS3590K APPELLANT RESPONDENT APPELLANT BY: SHRI K. VISHWANATHAM RESPONDENT BY: SHRI MOHD. AFZAL DATE OF HEARING: 2 0.0 4 .2012 DATE OF PRONOUNCEMENT: 20 .0 4 .2012 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION (MA) THE REVENUE SEEKS RECALL/AMEND THE EX-PARTE ORDER OF THE TRIBUNAL DAT ED 9.9.2011 IN I.T.A. NO. 1230/HYD/2010 FOR ASSESSMENT YEAR 2001-0 2. 2. THE LEARNED DR SUBMITTED THAT THE TRIBUNAL DISMISSE D THE APPEAL OF THE REVENUE SOLELY ON THE GROUND OF TAX E FFECT INVOLVED IN THE APPEAL. THE ISSUE IN THE APPEAL INVOLVES A SUB STANTIAL QUESTION OF LAW AND THE INSTRUCTION APPLIES TO THE APPEALS FILED ON OR AFTER 9.2.2011 WHEREAS THE PRESENT APPEAL WAS FI LED ON 20.9.2010. ACCORDINGLY, THE DR PRAYED THAT THE TRI BUNAL MAY ADJUDICATE THE CIT(A)'S DECISION DIRECTING THE AO T O ADOPT THE TOTAL EXPORT TURNOVER AT RS. 2,43,68,338 WHICH INCLUDED E XPENDITURE OF RS. 95,16,559 INCURRED IN FOREIGN EXCHANGE TOWARDS SERVICES RENDERED OUTSIDE INDIA WHICH ATTRACT THE PROVISIONS OF CLAUSE (IV) OF EXPLANATION 2 TO SECTION 10A. M.A. NO. 40/HYD/2012 M/S. SYNFOSIS BUSINESS SOLUTIONS LTD. ============================ 2 3. THE LEARNED COUNSEL FOR THE ASSESSEE SUPPORTED THE ORDER OF THE TRIBUNAL. 4. WE HAVE HEARD BOTH THE PARTIES AND CONSIDERED THE M ATERIAL ON RECORD. THE TRIBUNAL IS CONSISTENTLY FOLLOWING THE CBDT INSTRUCTIONS IN RESPECT OF TAX LIMIT FOR FILING APP EALS BEFORE THIS TRIBUNAL BY THE REVENUE. APPEAL OF THE REVENUE WA S DISMISSED FOLLOWING THE INSTRUCTION NO. 3 OF 2011 (F. NO. 279 /MISC. 142/2007-ITJ) DATED 9.2.2011 ISSUED BY THE CBDT. THE TRIBUNAL IS CONSISTENTLY FOLLOWING THIS INSTRUCTION ISSUED B Y THE CBDT WHEREIN IT WAS DIRECTED THAT THE REVENUE SHOULD NOT FILE APPEALS BEFORE THE TRIBUNAL WHERE THE TAX EFFECT IS LESS TH AN RS. 3 LAKHS. ACCORDINGLY, WE FIND NO MISTAKE APPARENT FROM THE O RDER OF THE TRIBUNAL. 5. IN THE RESULT, MA FILED BY THE REVENUE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH APRIL, 2011. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 20 TH APRIL, 2012 COPY FORWARDED TO: 1. THE DEPUTY COMMISSIONER OF INCOME - TAX, CIRCLE - 3(3), HYDERABAD. 2. M/S. SYNFOSIS BUSINESS SOLUTIONS LTD., 2 ND FLOOR, ROCK VISTA, ROCK DALE, SOMAJIGUDA, HYDERABAD. 3. THE CIT(A) - I V , HYDERABAD 4. THE CIT - I I I, HYDERABAD 4 . THE DR A BENCH, ITAT, HYDERABAD TPRAO