Income Tax Appellate Tribunal - Bangalore
Deputy Commissioner Of Income Tax, ... vs M/S Autodesk India Pvt. Ltd.,, ... on 14 January, 2019
MP.359/Bang/2018 Page - 1
IN THE INCOME TAX APPELLATE TRIBUNAL
BENGALURU BENCH 'A', BENGALURU
BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER
AND
SHRI. LALIET KUMAR, JUDICIAL MEMBER
Misc.Petition No.359/Bang/2018
(In I.T(TP).A Nos.303 & 322/Bang/2015)
(Assessment Year : 2010-11)
Deputy Commissioner of Income-tax,
Circle - 1(1)(1), Bengaluru .. Applicant
v.
M/s. Autodesk India P. Ltd,
Level-111, A4, 'A Wing, 2nd floor,
Divyashree Chambers, Langford Road,
Bengaluru 560 025 .. Respondent
PAN : AABCA6924B
Assessee by : Shri. T.Suryanarayana, Advocate
Revenue by : Shri. Vikas M. Suryavanshi, Addl. CIT
Heard on : 11.01.2019
Pronounced on : 14.01.2019
ORDER
PER LALIET KUMAR, JUDICIAL MEMBER :
This MP is filed by the Revenue, seeking rectification of the mistake that has crept in the order of the Tribunal in ITA No.303/Bang/2015 & 422/Bang/2015, dt.08.06.2018, for the assessment year 2010-11.
MP.359/Bang/2018 Page - 2
02. The Revenue has alleged in the MP that the Tribunal has not adjudicated the following six comparables :
i) M/s. KALS Information Systems Ltd
ii) M/s. ICRA Techno Analytics Ltd
iii) M/s. Persistent Systems Ltd
iv) M/s. Infosys Ltd
v) M/s. Sasken Communication Technologies Ltd
vi) M/s. Persistent Systems & Solutions Ltd.,
03. The Ld. AR has not disputed the proposition and has submitted that assessee is not having any objection if the matter is recalled for the limited purpose of adjudicating the exclusion of the above six comparables.
04. We have heard the rival contentions and perused the record. Undoubtedly these six comparables, namely, M/s. KALS Information Systems Ltd, M/s. ICRA Techno Analytics Ltd, M/s. Persistent Systems Ltd, M/s. Infosys Ltd, M/s. Sasken communication Technologies Ltd and M/s. Persistent Systems & Solutions Ltd., were not adjudicated by the Tribunal in its order dt.08.06.2018. Accordingly the order of the Tribunal is recalled for the limited purpose of adjudicating the inclusion / exclusion of these comparables. Registry is directed to post the appeals for hearing in the normal course.
MP.359/Bang/2018 Page - 3
05. In the result, MP of the Revenue is allowed.
Order pronounced in the open court on ____ day of January, 2019.
Sd/- Sd/-
(A. K. GARODIA) (LALIET KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Bengaluru
Dated : 14. 01.2019
MCN*
Copy to:
1. The assessee
2. The Assessing Officer
3. The Commissioner of Income-tax
4. Commissioner of Income-tax(A)
5. DR
6. GF, ITAT, Bangalore By order Assistant Registrar Income Tax Appellate Tribunal, Bangalore.