M/s Systat Software Asia Pacific Ltd., Bangalore V. Deputy Commissioner of Income Tax, Circle-12(3), Bangalore

MA 72/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6422 (ITAT-BANGALORE)
• Duration Of Justice: 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 19-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PADMA MEENAKSHI
• Assessee Lawyers: G S PRASHANTH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER M.P. NO. 72/BANG/2018 (IN IT (TP) A NO. 338 /BANG/201 1 ) ASSESSMENT YEAR : 20 06 - 07 M/S. SYSTAT SOFTWARE ASIA PACIFIC LTD., #29, 7 TH CROSS, 14 TH MAIN, VASANTHNAGAR, BANGALORE 560 001. PAN: AAFCS 9312K VS. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 12(3), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI G.S. PRASHANTH, CA RESPONDENT BY : SMT. PADMA MEENAKSHI, JCIT (DR) DATE OF HEARING : 06 .0 4 .2018 DATE OF PRONOUNCEMENT : 11 . 0 4 .201 8 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS M.P. IS FILED BY THE ASSESSEE CONTENDING THAT THERE ARE CERTAIN APPARENT MISTAKES IN THE IMPUGNED TRIBUNAL ORDER DATED 22.09 .2017. 2. IN THE M.P., THIS IS THE CONTENTION RAISED BY TH E ASSESSEE THAT THE TRIBUNAL HAS REMANDED THE ISSUE ON TURNOVER FILTER TO TPO AND ON FUNCTIONALITY ISSUE, THE MATTER WAS REMANDED TO DRP. IT IS CONTENDED THAT T HE SAID DIRECTIONS WILL RESULT IN PASSING OF TWO SEPARATE ORDERS BY LOWER AUTHORIT IES IN GIVING EFFECT TO THE TRIBUNAL ORDER AND THEREFORE, IT IS REQUESTED THAT THE ENTIRE MATTER SHOULD BE RESTORED BACK TO THE FILE OF AO/TPO FOR FRESH ADJUD ICATION IN THE INTEREST OF EQUITY AND JUSTICE. 3. IN COURSE OF HEARING BEFORE US, THE LD. AR OF AS SESSEE REITERATED THE SAME CONTENTIONS WHICH ARE CONTAINED IN THE M.P. FILED B Y THE ASSESSEE. THE BENCH M.P. NO. 72/BANG/2018 (IN IT(TP)A NO.338/BANG/2011) PAGE 2 OF 2 WANTED TO KNOW AS TO WHAT ARE THE APPARENT MISTAKES IN THE IMPUGNED TRIBUNAL ORDER BECAUSE IF THE TRIBUNAL ORDER IS RESTORED ON ONE ASPECT OF THE MATTER TO THE AO/TPO AND ON THE OTHER ASPECT OF THE MATTER TO THE DRP THEN IT CANNOT BE SAID THAT THERE IS ANY APPARENT MISTAKE IN THE TRIB UNAL ORDER. IN REPLY, THE LD. AR OF ASSESSEE COULD NOT POINT OUT ANY APPARENT MIS TAKE IN THE IMPUGNED TRIBUNAL ORDER. HENCE WE HOLD THAT THERE IS NO APP ARENT MISTAKE IN THE IMPUGNED TRIBUNAL ORDER. 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS DISMISSED. SD/- SD/- (N.V. VASUDEVAN) (ARUN KUMAR GAR ODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 11 TH APRIL, 2018. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.