Itxa/763/2016 Of The Pr. Commissioner Of Income Tax-1 v. Aptara Technology Pvt. Ltd

Priya Soparkar 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.763 OF 2016 The Pr. Commissioner of Income Tax-1 … Appellant V/s. Aptara Technology Pvt. Ltd. … Respondent --- Mr.Suresh Kumar for the Appellant.Mr.Rajesh Ostwal i/by M/s PDS Legal for the Respondent. --- CORAM : AKIL KURESHI AND M.S.SANKLECHA, JJ. DATE : DECEMBER 04, 2018. P.C.:- 1.This Appeal under Section 260-A of the Income Tax Act,1961 (the Act), challenges the order dated 29[th] April, 2015passed by the Income Tax Appellate Tribunal (the Tribunal). ThisAppeal relates to Assessment Year 2009-2010. 2. The Revenue urges the following questions of law for ourconsideration: “i.Whether on the facts and in the Priya Soparkar circumstances of the case and in law, the Hon'bleIncome-tax Appellate Tribunal is correct inexcluding Accentia Technologies Ltd. and CoralHubs Ltd. as comparable, ignoring the saidcompanies are engaged in the business of providingIT enabled services? ii.Whether on the facts and in the circumstancesof the case and in law, the Hon'ble Income-taxAppellate Tribunal is correct in excluding CosmicGlobal Ltd. and Crossdomain Solutions Ltd. withouttaking into account FAR analysis? ” 3.The impugned order of the Tribunal dated 29[th] April, 2015allowing the appeal of the Revenue by following the decision ofits co-ordinate bench dated 2[nd] February, 2015 rendered forAssessment Year 2008-2009 in respect of the same Respondent-Assessee. 4.Mr.Suresh Kumar, learned counsel for the Revenue very fairly states that being aggrieved Revenue filed an appeal fromthe above order dated 2[nd] February, 2015 to this Court beingIncome Tax Appeal No.1209 of 2015, which was dismissed on26[th] March, 2018. 5.No distinguishing features have been brought to our notice Priya Soparkar which would warrant a view different from that taken by us inIncome Tax Appeal No.1209 of 2015. Therefore, for reasonsindicated in the order dated 26[th] March, 2018 dismissing theRevenue's appeal for Assessment Year 2008-09, this appeal doesnot give rise to any substantial question of law. Thus, notentertained. 6.The appeal dismissed. (M.S.SANKLECHA,J.) (AKIL KURESHI,J.)….