M/s. Yahoo Software Development India Private Limited, Bengaluru V. The Joint Commissioner Of Income Tax, Special Range- 7, Bangalore

MA 80/BANG/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 2924 (ITAT-BANGALORE)
• Duration Of Justice: 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 25-08-2022
• Assessment Year: 2017-2018
• Appeal Filed On: 09-08-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: AMULYA K

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P. No. 80/Bang/2022 (in IT(TP)A No. 178/Bang/2022) Assessment Year : 2017-18 M/s. Yahoo Software Development India Pvt. Ltd., Torrey Pines, Embassy Golf Links Business Park, Off Indira Nagar – Koramangala Intermediate Ring Road, Bengaluru – 560 071. PAN: AAACY1876D Vs. The Joint Commissioner of Income-tax, Special Range – 7, Bengaluru. APPELLANT RESPONDENT Assessee by : Ms. Amulya K, Advocate Revenue by : Shri Sankar Ganesh K, JCIT DR Date of Hearing : 26-08-2022 Date of Pronouncement : 06-09-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present miscellaneous petition is filed by assessee seeking certain typographic mistake in the order dated 11/07/2022 passed by this Tribunal. 2. At the outset, the Ld.AR submitted that while passing the impugned order, this Tribunal has considered Ground nos. 4 & 5 as general in nature. She submitted that Ground no. 4.1 is in respect of wrong imputation of 234A interest and Ground no. 5.1 is in respect of the dividend distribution tax paid by assessee that was considered by Page 2 of 3 M.P. No. 80/Bang/2022 (in IT(TP)A No. 178/Bang/2022) the Ld.AO while determining the outstanding demand. She submitted that a direction needs to be issued in respect of the above grounds. 3. We note that this issue has not been adjudicated at the time of passing of the impugned order and has been inadvertently missed out. In order to complete the order in its entirety, it is necessary that the two issues deserves to be adjudicated as under. The Ld.DR did not object for the same. Following paras shall be therefore read as 11.1 and 11.2 in continuation to para 11 in the impugned order. “11.1 Ground no. 4.1 – Interest cannot be levied u/s. 234A in case if assessee has filed the return of income within the time period prescribed u/s. 139(1) of the Act. The Ld.AO is directed to verify the same and consider the claim in accordance with law. 11.2 Ground no. 5.1 – The Ld.AO is directed to verify the details in respect of the dividend distribution tax paid by assessee and to consider the claim in accordance with law. Accordingly, Ground nos. 4.1 and 5.1 raised by assessee stands allowed for statistical purposes.” In the result, the M.P. filed by assessee stands allowed. Order pronounced in open court on 06 th September, 2022. Sd/- Sd/- (CHANDRA POOJARI) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 06 th September, 2022. /MS / Page 3 of 3 M.P. No. 80/Bang/2022 (in IT(TP)A No. 178/Bang/2022) Copy to: 1. Appellant 4. CIT(A) 2. Respondent 5. DR, ITAT, Bangalore 3. CIT 6. Guard file By order Assistant Registrar, ITAT, Bangalore