Deputy Commissioner of Income-tax, Circle-7(1)(1), Bangalore V. M/s. Toshiba Software India Pvt. Ltd, Bangalore

MA 64/BANG/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0231 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-03-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 08-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NANDINI DAS CIT DR P V PRADEEP
• Assessee Lawyers: DEVRAJ

Judgement Text

MP.64/BANG/2018 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER MISC. PETITION NO.64/BANG/2018 (IN I.T(TP).A NO.1814/BANG/2016 (ASSESSMENT YEAR : 2011-12) DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -7(1)(1), BENGALURU .. APPELLANT V. M/S. TOSHIBA SOFTWARE INDIA P. LTD, NO.3/A, ESSAE VAISHNAVI SOLITARE, KORAMANGALA, 3 RD BLOCK, BENGALURU 560034 .. RESPONDENT PAN : AAGCS4693C ASSESSEE BY : SHRI. DEVRAJ, CA REVENUE BY : MS. NANDINI DAS, ADDL. CIT ON BEHALF OF DR. P. V. PRADEEP KUMAR, ADDL.CIT HEARD ON : 29.03.2019 PRONOUNCED ON : 29.03.2019 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THE PRESENT MP IS FILED BY THE REVENUE SEEKING RE CTIFICATION OF THE APPARENT MISTAKE THAT HAS CREPT IN THE ORDER OF THE TRIBUNAL IN MP.64/BANG/2018 PAGE - 2 IT(TP)A.1814/BANG/2016, DT.27.09.2017, FOR THE ASSE SSMENT YEAR 2011-12. 02. THE LD. DR HAS SOUGHT RECTIFICATION OF THE MIST AKE, INASMUCH AS THE ASSESSMENT YEAR IN THE FIRST PARA IS WRONGLY MENTIONED AS 2008-09, INSTEAD OF 2011-12. 03. THE LD. AR HAS NO OBJECTION FOR CORRECTION OF T HIS ERROR IN THE ORDER. 04. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. THE FIRST PARA OF THE ORDER SHALL BE SU BSTITUTED WITH THE FOLLOWING PARAGRAPH : THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER DT.22.07.2016 OF COMMISSIONER OF INCOME TAX (APPEAL S)-14, BANGALORE FOR THE ASSESSMENT YEAR 2011-12. 05. IN THE RESULT, MP FILED BY THE REVENUE IS ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH DAY OF MARCH, 2019. (A. K. GARODIA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBE R BENGALURU DATED : 29.03.2019 MCN* MP.64/BANG/2018 PAGE - 3 COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, BANGALORE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, BANGALORE.