NTT Data Global Delivery Services Limited, Bangalore v. ACIT, Circle-11(5), Bangalore

MA 229/BANG/2017 | 2005-2006
Pronouncement Date: 07-11-2017 | Result: Dismissed

Appeal Details

RSA Number 22921124 RSA 2017
Assessee PAN AAACI4796E
Bench Bangalore
Appeal Number MA 229/BANG/2017
Duration Of Justice 1 month(s) 9 day(s)
Appellant NTT Data Global Delivery Services Limited, Bangalore
Respondent ACIT, Circle-11(5), Bangalore
Appeal Type Miscellaneous Application
Pronouncement Date 07-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 07-11-2017
Assessment Year 2005-2006
Appeal Filed On 28-09-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRI BUNAL BANGALORE - A BENCH BANGALORE BEFORE SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI A.K.GARODIA ACCOUNANT MEMBER M.P. NO. 229/BANG/2017 (IN IT (TP) A NO. 1487/ (BANG) 2013) (ASSESSMENT YEAR : 2005 06) M/S. NTT DATA GLOBAL DELIVERY SERVICES LTD. NO. 17 SOUTH END ROAD BASAVANGUDI BANGALORE 560001. PAN. AAACI4796E APPELLANT VS THE ACIT CIRCLE 11 (5) BANGALORE. RESPONDEN T ASSESSEE BY : SHRI CHAVALI NARAYAN C. A. REVENUE BY : SHRI B. R. RAMESH JCIT DR DATE OF HEARING : 03 11 2017 DATE OF PRONOUNCEMENT : 07 11 2017 O R D E R PER A. K. GARODIA A.M.: THIS M. P IS FILED BY THE ASSESSEE ON 28.09.2017 A LLEGING CERTAIN APPARENT MISTAKES IN THE TRIBUNAL ORDER PASSED DAT ED 03.03.2017. 2. IT IS SUBMITTED IN THE M. P. THAT EARLIER THE A PPEAL OF THE ASSESSEE WAS DECIDED BY THE TRIBUNAL AS PER ITS ORDER DATED 06.0 4.2016 AND AGAINST THIS TRIBUNAL ORDER THE ASSESSEE FILED A M. P. AND AS P ER THE TRIBUNAL ORDER DATED 23.09.2016 IN M. P. NO. 80/BANG/2016 THE TRIBUNAL RECALLED ITS ORDER FOR LIMITED PURPOSE OF DECIDING GROUND NOS. 10 11 16 AN D 17. THEREAFTER AS PER THE IMPUGNED TRIBUNAL ORDER DATED 03.03.2017 THESE FOUR GROUNDS WERE DECIDED. HE POINTED OUT THAT GROUND NO. 10 & 11 WER E NOT PRESSED AND WERE DISMISSED ACCORDINGLY AND GROUND NO. 17 WAS ALLOWED AND THERE IS NO MISTAKE IN RESPECT OF THE TRIBUNAL ORDER IN RESPECT OF THESE THREE GROUNDS. REGARDING THE DECISION IN RESPECT OF GROUND NO. 16 IT IS SUBMITTED IN THE M. P. THAT THE TRIBUNAL HELD THAT GROUND NO. 16 IS GEN ERAL AND IT DOES NOT REQUIRE ANY SPECIFIC ADJUDICATION AND THIS GROUND W AS REJECTED ON THIS BASIS. AS PER THE M. P. THERE IS APPARENT MISTAKE IN THE TRIBUNAL ORDER IN SAYING THAT THE GROUND NO. 16 IS GENERAL. IT IS SUBMITTED IN THE M. P. THAT THIS M.P. NO. 229/BANG/2017 (IN IT(TP)A NO. 1487/BANG/2013) 2 GROUND NO. 16 IS RELATING TO THE ASSESSEES CLAIM F OR DEDUCTION U/S 10A IN RESPECT OF RECRUITMENT FEE INCOME EARNED IN THE P RESENT YEAR AND THIS IS NOT A GENERAL GROUND AS HELD BY THE TRIBUNAL. 3. IN COURSE OF HEARING BEFORE US IT WAS SUBMITTED BY THE LEARNED AR OF THE ASSESSEE THAT AS PER GROUND NO. 14 & 15 RAISED BEFORE THE TRIBUNAL THE ISSUE WAS SPECIFICALLY MENTIONED THAT THE CLAIM OF THE ASSESSEE FOR DEDUCTION U/S 10A FOR RECRUITMENT FEES SHOULD BE ALLOWED AND ALTHOUGH IN GROUND NO. 16 THAT ISSUE IS NOT SPECIFICALLY MENTIONED BU T IT IS SPECIFICALLY MENTIONED THAT THE TRIBUNAL ORDER IN ASSESSEES OWN CASE FOR A. Y. 2007 08 IS BINDING AND THE ISSUES AND FACTS COVERED UNDER T HE PRESENT APPEAL ARE IDENTICAL AND SIMILAR WITH A. Y. 2007 08. HE SUBM ITTED THAT AS PER GROUND NO. 16 THE GRIEVANCE OF THE ASSESSEE IS ABOUT ALL THE ISSUES RAISED IN THE APPEAL FOR THE PRESENT YEAR WHICH ARE COVERED BY TH E TRIBUNAL ORDER FOR A. Y. 2007 08 AND THEREFORE THIS GROUND IS NOT GENERAL ALTHOUGH NOT HAPPILY WORDED. LEARNED DR OF THE REVENUE SUBMITTED THAT TH ERE IS NO APPARENT MISTAKE IN THE TRIBUNAL ORDER. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIN D NO FORCE IN THE SUBMISSIONS OF THE LEARNED AR OF THE ASSESSEE. WE R EPRODUCE THE SAID GROUND I.E. GROUND NO. 16. IT IS AS UNDER:- THE LEARNED CIT (A) HAS ERRED IN LAW AND ON FACTS IN IGNORING AND NOT FOLLOWING THE HONOURABLE TRIBUNALS DECISION IN THE APPELLANTS OWN CASE FOR THE ASSESSMENT YEAR 2007 08 BEING B INDING ON THE LOWER AUTHORITIES WITHOUT APPRECIATING THE FACT TH AT THE ISSUES AND FACTS COVERED UNDER THE PRESENT APPEAL ARE IDENTICA L AND SIMILAR WITH THAT OF THE APPELLANTS OWN CASE FOR THE AY 2007 08. 5. WE FIND THAT AS PER GROUND NOS. 1 TO 13 THE DIS PUTE IS ABOUT T. P. ADJUSTMENT. GROUND NOS. 14 & 15 ARE IN RESPECT OF D ISPUTE FOR ALLOWABILITY OF DEDUCTION U/S 10A FOR RECRUITMENT FEES. GROUND NO. 17 IS FOR ALLOWABILITY OF DEDUCTION U/S 10A FOR INTEREST INCOME AND MISC. INC OME. AS PER THE EARLIER TRIBUNAL ORDER DATED 06.04.2016 GROUND NOS. 14 & 1 5 WERE DECIDED AND REJECTED AS PER PARA NO. 18 OF THAT TRIBUNAL ORDER AND IN THE M. P. ORDER DATED 23.09.2016 THE ORDER WAS NOT RECALLED FOR FR ESH DECISION IN RESPECT OF M.P. NO. 229/BANG/2017 (IN IT(TP)A NO. 1487/BANG/2013) 3 GROUND NOS. 14 & 15. IN VIEW OF THESE FACTS THERE IS NO MERIT IN THIS CONTENTION THAT GROUND NO. 14 & 15 ARE ALSO TO BE D ECIDED AFRESH. THEREFORE THERE IS NO MISTAKE IN THE TRIBUNAL ORDER THAT THE GROUND NO. 16 IS GENERAL AND IT DOES NOT REQUIRE ANY SPECIFIC ADJUDICATION A ND THIS GROUND WAS REJECTED ON THIS BASIS. THE M. P. FILED BY THE ASSE SSEE IS LIABLE TO BE DISMISSED AS WE FIND NO MISTAKE IN THE TRIBUNAL ORD ER. 6. IN THE RESULT THE M. P. OF THE ASSESSEE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- SD/- (SUNIL KUMAR YADAV) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE; D A T E D : 07.11.2017 *MS COPY TO: 1. APP ELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL BANGALORE.