CAPGEMINI INDIA P.LTD, MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX RANGE 10(2), MUMBAI

MA 93/MUM/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6113 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-01-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: K
• Assessment Year: 2007-2008
• Appeal Filed On: 27-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAURAH DESHPANDEDR
• Assessee Lawyers: M P LOHIAAR

Judgement Text

INCOME-TAX APPELLATE TRIBUNAL -KBENCH MUMBAI , ,, , , ,, , BEFORE S/SH.RAJENDRA,ACCOUNTANT MEMBER AND RAMLAL N EGI, JUDICIAL MEMBER M.A.NO.93 /M/2017 (ARISING FROM I.T.A. NO .7861/MUM/2011-AY: 2007-08) CAPGEMINI TECHNOLOGY SERVICES INDIA LIMITED (SUCCESSOR TO CAPGEMINI INDIA PVT.LTD.) SEP.2, B 3 GODREJ INDUSTRIES COMPLEX, EASTERN EXPRESS HIGHWAY, VIKHROLI MUMBAI-400 079. PAN:AAACK 2632 B VS. ACIT-RANGE-10(2) MUMBAI . REV ENUE BY: SHRI SAURAH DESHPANDE-DR ASS ESSEE BY: SHRI M.P. LOHIA-AR / DATE OF HEARING: 05/01/2018 / DATE OF PRONOUNCEMENT: 05/01/2018 ,1961 254(1) ORDER U/S.254(1)OF THE INCOME-TAX ACT,1961(ACT) , / PER RAJENDRA A.M. - VIDE ITS APPLICATION,DATED 20/02/2017,THE ASSESSEE HAS STATED THAT THE ASSESSEE HAD FILED AN APPEAL BEFORE THE TRIBUNAL CHALLENGING THE ORDER OF THE ASSESSING OFFICER,PASSED IN PURSUANCE OF THE DIRECTIONS OF THE DRP,THAT THE TRIBUNAL HAD DECIDED THE APPEAL ON 28/02/2013 , THAT THE IT HAD RAISED 21 GROUNDS OF APPEAL, THAT THE TRIBUN AL DID NOT ADJUDICATE GROUNDS NO.13 TO 21. 2. DURING THE COURSE OF HEARING BEFORE US, THE AUTHORI SED REPRESENTATIVE STATED THAT GROUNDS 13 TO 21 REMAINED UNADJUDICATED INADVERTENTLY.THE D EPARTMENTAL REPRESENTATIVE LEFT THE ISSUE TO THE DISCRETION OF THE BENCH. 3. WE FIND THAT THE TRIBUNAL HAD DECIDED THE GROUNDS O F APPEAL 1 TO 12.THAT REMAINING GROUNDS REMAINED UNADJUDICATED.THEREFORE, WE DIRECT THE REGISTRY TO FIX THE CASE BEFORE REGULAR BENCH TO DECIDE THE REMAINING GROUND OF APP EAL I.E.GS.O.A.13 TO 21. AS A RESULT, M.A. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNC ED IN THE OPEN COURT ON 5 TH , JANUARY, 2018. 5 , 2018 SD/- SD/- ( / RAMLAL NEGI ) ( / RAJENDRA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MA/93/M/17- CAPGEMINI TECHNOLOGY SERVICES INDIA LTD. 2 MUMBAI; /DATED : 05.01.2018. JV.SR.PS. / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ , 4. THE CONCERNED CIT / 5. DR K BENCH, ITAT, MUMBAI / , , . . . 6. GUARD FILE/ //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, MUMBAI.