M/s Telsima Communications Private Limited, Bangalore v. The Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

MA 133/BANG/2019 | 2011-2012
Pronouncement Date: 19-11-2019 | Result: Allowed

Appeal Details

RSA Number 13321124 RSA 2019
Assessee PAN AABCT9826D
Bench Bangalore
Appeal Number MA 133/BANG/2019
Duration Of Justice 4 month(s) 9 day(s)
Appellant M/s Telsima Communications Private Limited, Bangalore
Respondent The Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore
Appeal Type Miscellaneous Application
Pronouncement Date 19-11-2019
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted B
Tribunal Order Date 19-11-2019
Last Hearing Date 15-11-2019
First Hearing Date 15-11-2019
Assessment Year 2011-2012
Appeal Filed On 10-07-2019
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI B.R.BASKARAN ACCOUNTANT MEMBER AND S HRI P.K.GADALE JUDICIAL MEMBER M .P. NO. 1 33 /BANG/2019 (IN IT (TP) A NO. 3 04 /BANG/20 1 1) (ASSESSMENT YEAR : 20 11 - 12 ) M/S TELSIMA COMMUNICATIONS PVT.LTD. 301 - 309 2 ND FLOOR OXFORD TOWERS 139 KODIHALLI AIRPORT ROAD BANGALORE PAN NO.AABCT9826D VS THE DCIT CIRCLE - 7(1)(1) BANGALORE APPELLANT RESPONDENT APPELLANT BY : SHRI SHARATH RAO CA & SMT. VAIDEHI .G. CA RESPONDENT BY : SHRI G. ELAMURUGA JCIT DATE OF HEARING : 15 - 11 - 2019 DATE OF PRONOUNCEMENT : O R D E R P ER SHRI B.R.BASKARAN A M: THE ASSESSE E HAS FILED THIS MISCELLANEOUS PETITION SEEKING CORRECTION OF MISTAKE APPARENT FROM THE RECORD IN THE ORDER D A TED 22 - 02 - 2019 PASSED IN IT(TP)A NO.304(B)/2016 RELATING TO ASSESSMENT YEAR 20 11 - 12 . 2. T HE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE TRIBUNAL HAS ADJUD ICATED THE ISSUE OF INCLUSION OF A COMPARABLE COMPANY M .P. NO. 133 /BANG/2019 (IN IT (TP) A NO. 304( BANG/201 6 ) PAGE 2 OF 3 NAMED THINKSOFT GLOBAL SERVICES LTD. (THINK SOFT) I N PARAGRAPH S NO.12.1 TO 12.4.2 OF THE ORDER WHICH IS AVAILABLE IN PAGES 23 - 25 OF THE ORDER PASSED BY THE TRIBUNAL. HOWEVER THE TRIBUNAL HAS INADVERTENTLY MENTIONED THE NAME OF THE ABOVE COMPANY AS PERSISTENT IN PARAGRAPH 12.2 AND 12.4.2 OF THE ORDER. THE LD. AR SUBMITTED THAT THE ENTIRE DISCUSSION IN PARA - 12 RELATES TO M/S THINKSOFT GLOBAL SERVICES LTD. ONLY. A CCORDINGLY HE SUBMITTED THAT THE REFERENCE MA D E TO PERSISTENT IN PARAGRAPH 12.2 AND 12.4.2 IS NOT C ORRECT . ACCORDINGLY HE PRAYED FOR RECTIFICATION OF ABOVE SAID MISTAKE. 3. THE LD.D R DID NOT CONTROVERT T HE SUBMISSIONS MADE BY LD A.R. ACCORDINGLY W E FIND MERIT IN THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. SINCE THE ENTIRE DISCUSSION MADE BY THE TRIBUNAL IN PARAGRAPH 12 RELATES TO M/S THINKSOFT GLOBAL SERVICES LTD REFERENCE TO THE NAME PERSISTENT IN PARAGRAPH 12.2 AND 12.4.2. IS A MISTA KE APPARENT FROM RECORD. 4. ACCORDINGLY WE DIRECT THAT THE NAME M/S THINKSOFT SHOULD BE SUBSTITUTED FOR THE NAME PERSISTENT MENTIONED IN PARA - 12.2 AND 12.4.2 OF THE ORDER OF THE TRIBUNAL . W E ORDER ACCORDINGLY. M .P. NO. 133 /BANG/2019 (IN IT (TP) A NO. 304( BANG/201 6 ) PAGE 3 OF 3 5 . IN THE RESULT THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUN CED ON ( P.K.GADALE ) (B .R.BASKARAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE DATED: A M* COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR