M/S. BHARAT BEEDI WORKS PRIVATE LIMITED,MANGALURU V. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE - 2, MANGALURU

MA 34/BANG/2025

AI Insights

The case involves Bharat Beedi Works Private Limited, the appellant, and the Deputy Commissioner of Income Tax, Central Circle \\u2013 2, Mangaluru, the respondent. The appellant filed two miscellaneous petitions requesting the Tribunal to amend its earlier order which set aside the assessment based on both revised and original returns for the assessment years 2019-20 and 2020-21. The appellant's concern was that the Assessing Officer (AO) might unjustly retain the tax paid on the revised return despite the setting aside of the assessment. The Tribunal, however, found that since the entire assessments were set aside, the AO could not utilize the revised return for any purpose, including retaining tax dues, and any excess payments would automatically be refunded to the assessee.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 706835 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2020-2021
• Appeal Filed On: 02-06-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BALUSAMY N
• Assessee Lawyers: TATA KRISHNA
• Keywords: Set aside; Revised return

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER M.A. Nos. 33 & 34/Bang/2025 (in ITA Nos. 644 & 645/Bang/2024) Assessment Years : 2019-20 & 2020-21 M/s. Bharat Beedi Works Private Limited, Golden Jubilee Building, Bharath Bagh, Kadri Road, Mangaluru – 575 002. PAN: AAACB9001B Vs. The Deputy Commissioner of Income Tax, Central Circle – 2, Mangaluru. APPELLANT RESPONDENT Assessee by : Shri Tata Krishna, Advocate Revenue by : Shri Balusamy N, JCIT-DR Date of Hearing : 04-07-2025 Date of Pronouncement : 10-07-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER These two miscellaneous petitions are filed by the assessee for amending the order passed by this Tribunal in ITA Nos. 644 & 645/Bang/2024 dated 21/04/2025, requesting the Tribunal to adjudicate ground no. 9.2 also on the ground that the department would retain the tax wrongly paid in pursuance to an invalid return. 2. At the time of hearing, the Ld.AR submitted that even though, this Tribunal had set aside the assessment made based on the revised return Page 2 of 3 M.A. Nos. 33 & 34/Bang/2025 (in ITA Nos. 644 & 645/Bang/2024) filed by the assessee to the notices issued by the AO, he submitted that the AO would have retained the tax paid based on the revised return. The Ld.AR further submitted that the assessee had, therefore, also raised a legal plea that the revised return is non-est in law and therefore prayed to amend the order by adjudicating the said issue raised by the assessee. 3. The Ld.DR submitted that when the assessment is set aside by one reason or other, there is no necessity to amend the said order based on the another legal ground raised by the assessee. 4. We have heard the arguments of both sides and perused the materials available on record. 5. No doubt in the order dated 21/04/2025, this Tribunal had set aside the entire assessment whether it is based on the revised return or original return. In such circumstances, the apprehension made by the assessee that the AO would have utilized the revised return and keep the tax dues unjustly is not an acceptable one. It is based on the apprehension that the AO would keep the tax amounts paid based on the revised return and therefore the assessee sought for an amendment to the order by considering the said ground raised by the assessee. 6. We are of the view that the said apprehension is only on assumption and based on assumptions, we cannot amend the order passed by us. Further, when the entire assessments are set aside, we are of the view that the AO cannot make use of the revised return, since the assessments were made based on the revised return. Therefore automatically the assessee is entitled for the relief granted while the AO passing the order giving effect to the order of the Tribunal. In such circumstances, if there is any excess payments, it would be automatically refunded to the assessee. 7. Therefore, we are convinced that there are no valid grounds available to the assessee to interfere in the said orders of the Tribunal since the present Page 3 of 3 M.A. Nos. 33 & 34/Bang/2025 (in ITA Nos. 644 & 645/Bang/2024) miscellaneous applications have been filed based on apprehension which could not be a reason for amending the said orders. 8. In the result, both the miscellaneous applications filed by the assessee are dismissed. Order pronounced in the open court on 10th July, 2025. Sd/- Sd/- (LAXMI PRASAD SAHU) (SOUNDARARAJAN K.) Accountant Member Judicial Member Bangalore, Dated, the 10th July, 2025. /MS / Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. Guard file 6. CIT(A) By order Assistant Registrar, ITAT, Bangalore "