NESS TECHNOLOGIES (INDIA) P. LTD, V. ACIT, CC -34,

MA 70/MUM/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3508 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-09-2015
• Appeal Filed By: Assessee
• Bench Allotted: K
• Assessment Year: 2008-2009
• Appeal Filed On: 13-03-2015
• Court: TRIBUNAL
• Department Lawyers: PAWAN KU MAR BEERLA
• Section: 234B

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL K , BENCH MUMBAI . . , . . , BEFORE SHRI A. D. JAIN, JM & SHRI R.C.SHARMA , A M MISCELLANEOUS APPLICATION NO. 7 0 / MUM/20 1 5 (ARISING OUT OF ITA NO . 7016 /MUM/201 2 ) ( / ASSESSMENT YEAR : 200 8 - 20 0 9 ) M/S NESS TECHNOLOGIES (INDIA) PRIVATE LIMITED, UNIT NO. 501, INTERFACE 11 , NEW LINK ROAD, MALAD (EAST), MUMBAI - 400 064 VS. ACIT, CC - 34, MUMBA I - 400 020 ./ ./ PAN/GIR NO. : AAAC A 9649 L ( / APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI NIKHIL TIWARI /REVENUE BY : SHRI PAWAN KUMAR BEERLA / DATE OF HEARING : 3 RD JULY, 2015 / DATE OF PRONOUNCEMENT : 9 TH SEPT , 2015 / O R D E R PER R.C.SHARMA ( A .M.) : TH IS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE ARISING OUT OF ORDER DATED 24 - 9 - 2014 , PASSED BY THE TRIBUNAL IN ITA NO. 7016 /MUM/201 2 . 2 . THROUGH THIS APPLICATION IT WAS CONTENDED BY THE LD. AR THAT THE TRIBUNAL HAS NOT ADJUDICATED GROUND NOS.13 TO 17 RAISED BEFORE THE TRIBUNAL, WHICH AMOUNTS TO MISTAKE APPARENT ON RECORD. ACCORDINGLY IT WAS SPRAYED THA T ORDER MAY BE RECALLED FOR ADJUDICATING THESE GROUNDS. 3. WE HAVE CONSIDERED RIVAL CONTENTIONS AND GONE THROUGH THE MISCELLANEOUS APPLICATION AS WELL AS ORDER OF THE TRIBUNAL DATED 24 - 9 - 2014 AND FOUND THAT THE TRIBUNAL HAS NOT ADJUDICATED GROUNDS NO.13 TO 17 M A NO. 7 0 /20 1 5 2 RAISED BEFORE THE TRIBUNAL IN CONNECTION TO THE REWORKING OF DEDUCTION UNDER SECTION 10A AFTER EXCLUSION OF CERTAIN EXPENDITURE FROM THE EXPORT TURNOVER WHILE COMPUTING THE DEDUCTION UNDER SECTION 10A, NON - GRANT OF TDS CREDIT, INCORRECT LEVY OF INTERE ST UNDER SECTION 234B AND 234C AND INITIATING PENALTY PROCEEDINGS UNDER SECTION 271(1)(C) OF THE ACT. AS NON - ADJUDICATION OF THE GROUND RAISED IN APPEAL AMOUNTS TO MISTAKE APPARENT ON RECORD, THEREFORE, WE RECALL THE ORDER DATED 24 - 9 - 2014 WITH A LIMITED I SSUE OF DECIDING THESE GROUNDS WHICH HAVE NOT BEEN ADJUDICATED EARLIER. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 09/09 / 2015 09/09 /2015 SD/ - SD/ - ( . . ) ( A.D.JAIN ) ( . . ) ( R.C.SHARMA ) JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED 09/09 /2015 . . /PKM , . / PS / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( ASSTT. REGISTRAR) , / ITAT, MUMBAI 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A), MUMBAI. 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. //TRUE COPY//