CA (India) Technologies Pvt. Ltd. v. ACIT –10(1)
[Citation -2016-LL-1007-110]
| Citation | 2016-LL-1007-110 |
|---|---|
| Appellant Name | CA (India) Technologies Pvt. Ltd. |
| Respondent Name | ACIT –10(1) |
| Court | ITAT-Mumbai |
| Relevant Act | Income-tax |
| Date of Order | 07/10/2016 |
| Assessment Year | 2006-07 |
| Judgment | View Judgment |
| Bot Summary: | PAN: AAACC 4971 D Appellant by :Shri Dhanesh Bafna Respondent by :Shri Radha Katyal Narang Date of Hearing :07-10 -2016 Date of Pronouncement : 07-10 -2016 ,1961 254(1) Order u/s.254(1)of the Income-tax Act,1961(Act) Per Rajendra, A.M. Vide its application,dated 03.05.2016,the assessee-company has stated that there were some mistakes in the order of the Tribunal,that same were to be rectified as per provisions of section 254(2) of the Act,that there was typographical error in the assessment year mentioned at page-2 and 14 of the order, the Tribunal did not adjudicate Ground No.7,raised by the assessee. 2.During the course of hearing before us, the Authorised Representative reiterated the above arguments and further stated that the Tribunal had disallowed the claim to spread the royalty for a period of three years, that it had directed that payment should be considered for one year only,that the alternate ground(GOA-7) was not adjudicated by the Tribunal. 3.We find that the assessment year at page 2 and 14 has been wrongly typed and same should be read as under:- ITA No.8218/Mum/2010(Assessment Year : 2006-07). We find that Ground No.7 raised by the assessee has remained un-adjudicated. Registry is directed to fix the case for the limited purpose i.e. to decide the Ground No.7. MA/98/M2016-CA(India)TPL As a result the Miscellaneous Application filed by the assessee stands allowed. Order pronounced in the open court on 07th October, 2016. 10.2016 Copy of the Order forwarded to : 1. |