The Joint Commissioner of Income Tax, Special Rangae-7, Bangalore V. M/s Toshiba Software India Pvt ltd, Bangalore

MA 96/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3769 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 3 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-11-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 19-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K R VASUDEVAN
• Keywords: Set aside
• Section: 144C; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN , ACCOUNTANT MEMBER MP NO.96/BANG/2019 [IN IT(TP) A 268/BANG/2014] ASSESSMENT YEAR : 2009 - 10 THE JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE 7, BENGALURU. VS. M/S TOSHIBA SOFTWARE INDIA PVT., LTD., NO.3A, ESSAE VAISHNAVI SOLITAIRE, 3 RD BLOCK, KORAMANGALA, BANGALORE-560 034. PAN: AAGCS 4693C APPLIC ANT RESPONDENT APP LIC ANT BY : DR . NISHCHAL, ADDL. CIT (DR)(I TAT), BENGALURU. RESPONDENT BY : SHRI K.R. VASUDEVAN, ADVOCATE DATE OF HEARING : 23 . 1 0.2020 DATE OF PRONOUNCEMENT : 05 . 1 1 .2020 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS IS A MISCELLANEOUS PETITION U/S 254(2) OF T HE INCOME TAX ACT, 1961 (THE ACT) FILED BY THE REVENUE PRAYING FOR REC TIFICATION OF CERTAIN ERRORS IN THE ORDER OF TRIBUNAL DATED 11.01.2019. THE TRIB UNAL IN THE AFORESAID ORDER SET ASIDE THE ORDER IMPUGNED IN THE APPEAL, W HICH IS AN ORDER PASSED BY THE AO U/S.143(3) READ WITH SECTION 144C OF THE ACT, TO THE DISPUTE RESOLUTION PANEL (DRP) FOR THE FRESH CONSIDERATION. MP NO.96/BANG/2019 PAGE 2 OF 3 2. IN THIS MP THE REVENUE HAS SUBMITTED THAT IN TE RMS OF RULE 28 OF THE ITAT RULES,1963, IF THE TRIBUNAL IS OF THE OPINION THAT THE CASE SHOULD BE REMANDED, IT MAY REMAND TO THE AUTHORITY FROM WHOSE ORDER THE APPEAL HAS BEEN PREFERRED OR TO THE ITO. IT IS THE PLEA OF THE REVENUE IN THIS MP THAT THE DRP IS NOT THE AUTHORITY WHICH PASSED THE ORDER AGA INST WHICH APPEAL WAS PREFERRED AND THEREFORE THE REMAND ORDER BY THE TRI BUNAL TO THE DRP SUFFERS FROM A MISTAKE APPARENT ON THE FACE OF RECO RD AND SHOULD BE RECTIFIED BY RECALLING THE ORDER OF TRIBUNAL FOR RE CONSIDERATION AND RE- ADJUDICATION. 3. WE HAVE HEARD THE SUBMISSION OF THE LD. DR WHO R EITERATED THE PLEA OF REVENUE AS CONTAINED IN THE MP. THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT PURSUANT TO THE IMPUGNED ORDER OF TH IS TRIBUNAL, THE DRP HAS ALREADY PASSED ORDER GIVING EFFECT TO THE ORDER OF TRIBUNAL. HE FURTHER SUBMITTED THAT EVEN THE AO HAS PASSED AN ORDER GIVI NG EFFECT TO THE DIRECTIONS OF THE DRP IN WHICH ADDITIONS MADE BY TH E AO AND CONFIRMED BY THE DRP ORIGINALLY WAS RETAINED. THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE ACCEPTED THE AFORESAID ADDITION A ND IN THESE CIRCUMSTANCES THE MP FILED BY THE REVENUE HAS TO BE DISMISSED AS INFRUCTUOUS. 4. THE LD. DR, HOWEVER SUBMITTED THAT HE WAS NOT AW ARE OF THE FURTHER PROCEEDINGS AND PRAYED THAT THE RELEVANT RECORDS MA Y BE PROVIDED TO THE DR. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND ARE OF THE VIEW THAT IN LIGHT OF THE SUBSEQUENT EVENTS WHICH HAS BEEN BROUG HT TO OUR NOTICE AND THE RELEVANT DOCUMENTS HAVING BEEN FILED BEFORE US ARE OF THE VIEW THAT IN THE LIGHT OF THE SUBMISSIONS MADE BY THE LD. COUNSE L FOR THE ASSESSEE ACROSS THE BAR THAT THE ASSESSEE HAS ACCEPTED THE A DDITIONS MADE PURSUANT TO THE ORDER OF REMAND BY THE TRIBUNAL TO THE DRP, THIS MP HAS TO MP NO.96/BANG/2019 PAGE 3 OF 3 BE DISMISSED AS INFRUCTUOUS. ACCORDINGLY THE MP IS DISMISSED AS INFRUCTUOUS. 6. IN THE RESULT, THE MP IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 5 TH DAY OF NOVEMBER, 2020. SD/- SD/- ( B R BASKARAN ) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 5 TH NOVEMBER, 2020. / DESAI S MURTHY / COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.