Autodesk India Private Limited, Bengaluru V. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bengaluru

MA 50/BANG/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0106 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 30-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MAHIMA GOUD

Judgement Text

MP NO.50/BANG/2021 AUTODESK INDIA PVT. LTD., BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER M.P. NO.50/BANG/2021 (ARISING OUT OF IT(TP)A NO.2675/BANG/2017) ASSESSMENT YEAR : 2013-14 AUTODESK INDIA PVT. LTD. UNIT A-4, A WING, 2 ND FLOOR DIVYASREE CHAMBERS LANGFORD ROAD BANGALORE 560025 PAN NO : AABCA6924B VS. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-1(1)(1) BANGALORE APPELLANT RESPONDENT APPELLANT BY : SMT. MAHIMA GOUD, A.R. RESPONDENT BY : SHRI KANNAN NARAYANAN, D.R. DATE OF HEARING : 23.07.2021 DATE OF PRONOUNCEMENT : 23.07.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS MISCELLANEOUS APPLICATI ON SUBMITTING THAT THE GROUND NO.6 URGED BY THE ASSESS EE IN ITS APPEAL, WHICH RELATE TO THE DISALLOWANCE MADE U/S 40(A)(I) OF THE INCOME-TAX ACT,1961 ['THE ACT' FOR SHORT], HAS NOT BEEN ADJUDI CATED BY THE TRIBUNAL IN ITS ORDER DATED 11-09-2020 PASSED IN TH E APPEAL CITED IN THE CAPTION, EVEN THOUGH ARGUMENTS WERE ADVANCED IN RESPECT OF GROUND NO.6. ACCORDINGLY IT IS SUBMITTED THAT THER E IS MISTAKE APPARENT FROM RECORD AND PRAYED THAT THE MISTAKE MA Y BE RECTIFIED. MP NO.50/BANG/2021 AUTODESK INDIA PVT. LTD., BANGALORE PAGE 2 OF 2 2. WE HEARD THE PARTIES AND PERUSED THE RECOR D. WE ALSO REFERRED TO OUR LOG BOOK AND NOTICED THAT THEN LD A.R HAS, I N FACT, ADVANCED HER ARGUMENTS WITH REGARD TO GROUND NO.6 RELATING T O DISALLOWANCE MADE U/S 40(A)(I) OF THE ACT. ACCORDINGLY, THERE IS A MISTAKE APPARENT FROM RECORD IN NOT ADJUDICATING GROUND NO.6 REFERRE D ABOVE. ACCORDINGLY, WE RECALL THE IMPUGNED ORDER FOR THE L IMITED PURPOSE OF ADJUDICATING GROUND NO.6. 3. THE REGISTRY IS DIRECTED TO POST THE APPEAL FOR ADJUDICATING GROUND NO.6 IN DUE COURSE AFTER INTIMATING THE PART IES. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD JUL, 2021 SD/- (GEORGE GEORGE K. ) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 23 RD JUL, 2021. VG/SPS COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.