Brigade Global Services Pvt Ltd (formerly known as M/s. Web Help Global Services Pvt. Ltd), Hyderabad V. ITO, Ward-1(2), Hyderabad

MA 46/HYD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2062 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 27-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P SOMASEKHARA REDDY
• Assessee Lawyers: I RAMA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A ', HYDERABAD BEFORE SHRI B.RAMAKOTAIAH, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MISC. APPLN. NO. 46 /HYD/201 3 (IN ITA NO. 988 /HYD/1 1 ) : ASSESSMENT YEAR 200 5 - 0 6 M/S. B R IGADE GLOBAL SERVICES P VT. L TD. (FORMERLY K NOWN AS M/S. WEB HELP GLOBAL SERVICES P RIVATE LIM I T ED), HYDERABAD ( PAN - AA A C W 47 4 8 A ) V/S. INCOME TAX OFFICER W A RD 1( 2 ), HYDERABAD (APPLIC ANT) (RESPONDENT) APPLICANT BY : SHRI I.R A MA RAO RESPONDENT BY : SHRI P. SOMA SEKHARA REDDY DR DATE OF HEARING 27 .0 6 .2014 DATE OF PRONOUNCEMENT 27.0 6.2014 O R D E R PER SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER: BY TH IS MISCELLANEO US APPLICATION FILED UNDER S.254(2) OF THE INCOME TAX ACT, 1961, ASSESSEE SEEKS RECTIFIC ATION/RECALL OF THE CONSOLIDATED ORDER OF THIS TRIBUNAL DATED 26.11.2012 INSOFAR AS IT RELATES TO ITA NO . 988 /HYD/201 2 FILED BY THE ASSES SEE FOR THE ASSESSMENT YEAR 200 5 - 0 6 , ON THE GROUND THAT CERTAIN MISTAKES APPARENT FROM RECORD HAVE CREPT INTO THE SAME. 2. REITERATING THE AVERMENTS MADE IN THE PRESENT APPLICATION , LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE TRIBUNAL HAS NOT ADJUDICATED INDEPENDENTLY THE GROUND NOS.1.2 AND 1.3 OF ITA NO.988/HYD/2011, BUT , VIDE PARA 60 MERELY FOLLOWING THE DIRECTION GIVEN FOR ASSESSMENT YEAR 2004 - 05, DIRECTED THE ASSESSING OFFICER , I N THE FOLLOWING MANNER - MA NO. 46 /HYD/201 3 (IN ITA NO . 988 /HYD/201 1 ) M/S. B R IGADE GLOBAL SERVICES P VT. L TD. HYDERABAD 2 60. GROUND NO.1.2 AND 1.3. ARE WITH REGARD TO SELE C TION OF COM P A RA BLES. SIMILAR ISSUE IS DISPOSED OF IN T H E EARLIER PARAS OF THIS ORDER FOR ASSESSMENT YEAR 2004 - 05. APPLYING THE SAME RATIO, T H E SE GROUNDS ARE DEC IDED ACCORDINGLY AND THE ASSESSING OFFICER IS DIRE CTED TO CONSIDER THE COMPARABLES ON T HE SIMILAR LINES. IT IS THE CONTENTION OF THE ASSESSEE T H AT THE FILTERS APPLIED FOR SELE C T ION OF COMPA RABLES IN T H E AS SESSMENT YEAR 2004 - 05 ARE DIFFERENT FROM THE FILT ERS APPLIED BY THE TPO FOR THE ASSESSMENT YEAR 2005 - 06, AND T H E R E FORE, THE ORDER FOR THE ASSESSMENT YEAR 2004 - 05 IS N O T APPLICABLE FOR THE ASSESSMENT YEAR 2005 - 06. THAT BEI N G SO, IT IS SUBMITTED THAT THE TRIBUNAL OUGHT TO HAVE CONSIDERED THE GROU N DS NO.1.2 AND 1.3 INDEPENDENTLY. NON - CONS I D ERATION OF THOSE GROUNDS INDE PENDEN TLY IS A MISTAKE APPARENT FROM RECORD, AND CO N S EQ U E NTLY, THE ORDER OF THE TRIBU NAL DATED 26.11.2012 WARRANTS RECT IFICATION/RECALL. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE ON THE CONTRARY, OPPOSED THE ABOVE CO N T ENTIO N S OF THE ASSESSEE . 4 . WE HEARD BOTH SIDES IN THE LIGHT OF THE AVERMENTS MADE IN THE PRESENT APPLICATION AND THE ORDER OF THIS TRIBUNAL DATED 26 . 11 .201 2 IN ITA NO. 988 /HYD/201 1 OF THE ASSESSEE . WE FIND MERIT IN THE CO N T ENTIO N S OF T HE ASSESSEE IN THIS APPLICA T I ON . INASMUCH AS THE FILTERS APPLIED FOR SELECTION OF CO M PARABLES IN T H E ASSESSMENT YEAR 2004 - 05 ARE DIFFERENT FROM T H E F ILTERS APPLIED BY THE TPO FOR ASSESSMENT YEAR 2005 - 06, THE TRIBUNAL , AS SUBMITTED BY THE ASSESSEE , WAS NOT JUSTIFIED IN SI M PLY FOLLOWING ITS DIRECTION FOR ASSESSMENT YEAR 2004 - 05. NON - CONSIDERATION OF T H E G ROUNDS O F THE ASSESSEE FOR THE ASSESSMENT YEAR 2005 - 06 INDEPENDENTLY, IN THE CIRCUMSTANCES , IS A MISTAKE APPARENT FROM RECORD. IN T H E C IRCU M S TANCE S, WE RECALL OUR ORDER DATED 26.11.2012 INSOFAR AS IT RELATE S TO GROUNDS NO.1.2 AND 1.3 OF THE APPEAL , ITA NO.988/HYD/2011 , AS THOSE GROUNDS WARRANT INDEPENDENT ADJUDICATION . T H E APPEAL, ITA NO.988/HYD/2011 , AS ALREADY PRONOUNCED IN THE OPEN CO U R T, IS POSTED FOR MA NO. 46 /HYD/201 3 (IN ITA NO . 988 /HYD/201 1 ) M/S. B R IGADE GLOBAL SERVICES P VT. L TD. HYDERABAD 3 THE LIM I T ED PURPOSE OF FRESH HEARING AND DISPOSAL OF GROUNDS NO.1.2 AND 1.3, ON 5.11.2014. S INCE THE SAID DATE OF HEARING WAS ALREADY PRONOUNCED IN T H E OPEN COUR T, THE R E IS NO FOR ISSUANCE OF ANY SEPARATE NOTICES OF HEARING TO THE PARTIES, AND THIS ORDER ITSELF SHOULD BE TRE A TE D AS SUCH A NOTICE . W E ORDER ACCORDINGLY . 5 . IN THE RESULT, T HE APPLI C A T ION O F THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF HEARING ON THE APPLICATION ON 27.6.2014 SD/ - SD/ - ( B.RAMAKOTAIAH ) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DT/ - 27 TH JU N E, 2014 C OPY FORWARDED TO: 1. M/S. B R IGADE GLOBAL SERVICES P VT. L TD. (FORMERLY K NOWN AS M/S. WEB HELP GLOBAL SERVICES P RIVATE LIM I T ED), PLOT NO.30 & 31, B R I GAD E TOWERS, F INANCIAL D I S TRICT, NANAKRAMGUDA, HYDERABAD 50 032 2 . INCOME TAX OFFICER W A RD 1(2), HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) III HYDERABAD 4. COMMISSIONER OF INCOME - TAX I I , HYDERABAD 5 DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERAB AD. B.V.S