M/s. HP India Sales Private Limited, Bangalore V. Joint Commissioner of Income Tax, LTU, , Bangalore

MA 7/BANG/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5731 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 08-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R RAMESH
• Assessee Lawyers: MANOJ N KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER [MP NO. 7/B/2018 (IN MP NO.112/B/2016)] (ASSESSMENT YEAR: 2002-03) M/S. H. P. INDIA SALES PRIVATE LIMITED, [FORMERLY KNOWN AS HEWLETT PACKARD INDIA SALES PRIVATE LIMITED], 24, SALARPURIA ARENA, HOSUR MAIN ROAD, ADUGODI, BENGALURU 560 030. PAN : AAACC 9862 F APPLICANT VS. THE JOINT COMMISSIONER OF INCOME TAX (LTU), BENGALURU. RESPONDENT APPLICANT BY : SHRI. MANOJ N. KUMAR, CA REVENUE BY : SHRI. B. R. RAMESH, JCIT DATE OF HEARING : 09/02/2018 DATE OF PRONOUNCEMENT : 09/02/2018 O R D E R PER SUNIL KUMAR YADAV, JM : THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE ASSESSEE POINTING OUT THE ERROR IN THE ORDER OF THE TRIBUNAL PASSED BY MISCEL LANEOUS APPLICATION DATED 28.03.2017. THROUGH THIS MISCELLANEOUS APPLICATION , ASSESSEE HAS CONTENDED THAT TRIBUNAL HAS NOT EXAMINED THE ISSUE OF PROVISIONS F OR WARRANTY. BEING CONVINCED WITH THE CONTENTIONS OF THE ASSESSEE, THE TRIBUNAL RECALLED THE MATTER AND WHILE ISSUING A DIRECTION TRIBUNAL DIRECTED THE REGISTRY TO FIX A DATE FOR HEARING THE APPEAL AFRESH WHEREAS THE DIRECTION SHOULD HAVE BEE N TO HEAR THE APPEAL ON ISSUE [MP NO. 7/B/2018 IN MP NO.112/B/2016)] PAGE 2 OF 2 OF PROVISION FOR WARRANTY. THEREFORE, THE DIRECTIO NS OF THE TRIBUNAL IN ORDER DATED 28.03.2017 BE MODIFIED. 2. FINDING FORCE IN THE CONTENTIONS OF THE ASSESSEE , WE MODIFY THE DIRECTION OF THE TRIBUNAL DATED 28.03.2017, BY DIRECTING THE REG ISTRY TO FIX THE DATE FOR HEARING THE APPEAL AFRESH ON PROVISION FOR WARRANTY ALONE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 09 TH FEBRUARY, 2018. SD/- SD/- ( JASON P BOAZ ) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : BANGALORE DATED : 09/02/2018 /NS/* COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)-II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER SR. PRIVATE SECRETARY, ITAT, BANGALORE.