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<h1>ITAT Bengaluru: Misc. Petition Granted, Grounds 5 & 6 to Be Adjudicated</h1> <h3>M/s. Nuance Transcription Services India Pvt. Ltd. Versus Deputy Commissioner of Income-tax, Circle 5 (1) (1),</h3> The Appellate Tribunal ITAT Bengaluru allowed the assessee's Misc. Petition, modifying the Tribunal order to adjudicate grounds No.5 and 6 due to ... Seeking modification of the Tribunal order [2017 (11) TMI 2035 - ITAT BENGALURU] - applicability of LIBOR - As submitted that while adjudicating ground Nos.5 & 6, vide para.12 of the order, it was observed by this Tribunal that this ground of appeal was not raised before the lower authorities - HELD THAT:- We heard rival submissions and perused the material on record. We find that the findings of the Tribunal vide para.12 are contrary to material on record. Accordingly, we recall the impugned Tribunal order for the limited purpose of adjudicating grounds No.5 and 6. The registry is directed to post the appeal for hearing in the regular course. Misc. Petition filed by the assessee is allowed. The Appellate Tribunal ITAT Bengaluru allowed the assessee's Misc. Petition seeking modification of the Tribunal order dated 28/11/2017 in IT(TP)A No.307/Bang/2016. The Tribunal recalled the order for adjudicating grounds No.5 and 6 as they found the findings in para.12 to be contrary to material on record. The appeal is directed to be heard in the regular course.