Income Tax Appellate Tribunal - Bangalore
Ntt Data Global Delivery Services ... vs Acit, Circle-11(5), Bangalore on 7 November, 2017
IN THE INCOME TAX APPELLATE TRIBUNAL
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. Respondent
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
ORDER
PER A. K. GARODIA, A.M.:
This M. P is filed by the assessee on 28.09.2017 alleging certain apparent mistakes in the tribunal order passed dated 03.03.2017.
2. It is submitted in the M. P. that earlier, the appeal of the assessee was decided by the tribunal as per its order dated 06.04.2016 and against this tribunal order, the assessee filed a M. P. and as per 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 and 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 were 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 general and it does not require any specific adjudication and this ground was 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 2 M.P. No. 229/Bang/2017 (in IT(TP)A No. 1487/Bang/2013) Ground No. 16 is relating to the assessee's claim for deduction u/s 10A in respect of "Recruitment Fee Income" earned in the present 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 but it is specifically mentioned that the tribunal order in assessee's own case for A. Y. 2007 - 08 is binding and the issues and facts covered under the present appeal are identical and similar with A. Y. 2007 - 08. He submitted 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 the 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 there is no apparent mistake in the tribunal order.
4. We have considered the rival submissions. We find no force in the submissions of the learned AR of the assessee. We reproduce 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 Tribunal's decision in the Appellant's own case for the assessment year 2007 - 08, being binding on the lower authorities, without appreciating the fact that the issues and facts covered under the present appeal are identical and similar with that of the appellant's own case for the AY 2007 - 08."
5. We find that as per Ground Nos. 1 to 13, the dispute is about T. P. Adjustment. Ground Nos. 14 & 15 are in respect of dispute 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. income. As per the earlier tribunal order dated 06.04.2016, Ground Nos. 14 & 15 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 fresh decision in respect of 3 M.P. No. 229/Bang/2017 (in IT(TP)A No. 1487/Bang/2013) 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 decided 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 and this ground was rejected on this basis. The M. P. filed by the assessee is liable to be dismissed as we find no mistake in the tribunal order.
6. In the result, the M. P. of the assessee is dismissed. Order pronounced in the open court on the date mentioned 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. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT, Bangalore.
6. Guard file
By order
Senior Private Secretary,
Income Tax Appellate Tribunal,
Bangalore.