Deputty Commissioner of Income TAx Circle-2(1)(1), Bangalore V. Citrix R & D India Pvt Ltd , Bangalore

MA 101/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8579 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 27-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJEET SINGH
• Assessee Lawyers: MANJU PRASAD
• Section: 254(2); 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI N.V.VSUDEVAN, VIC E PRESIDENT AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER M P NO. 1 01 /BANG/201 9 (IN SP NO. 74 /BANG/201 9 ) ASSESSMENT YEAR : 20 13 - 14 THE DCIT, CIRCLE - 2(1)(1), BANGALORE M/S CITRIX R & D INDIA PVT. LTD., PRESTIGE DYNASTY, GROUND FLOOR, 33/2, ULSOOR ROAD,BENGALURU - 560 042 PAN NO.AABCN3639C APPELL ANT RESPONDENT A PPELLANT BY : SHRI MANJEET SINGH , ADDL.CIT RE SPONDENT BY : SHRI MANJU PRASAD, ADVOCATE DATE OF HEARING : 1 7 - 0 1 - 20 20 DATE OF PRONOUNCEMENT : 17 - 01 - 2020 O R D E R PER SHRI N.V.VASUDEVAN, VICE PRESIDENT : TH IS IS A MISCELLA NEOUS PETITION FILED BY THE REVENUE U/S 254(2) OF THE I NCOME TAX ACT, 1961 (ACT) ALLEGING THAT THE R E IS A MISTAKE APPARENT ON THE FACE OF THE TRIBUNAL ORDER WHICH SHOULD BE RECTIFIED. 2. IT HAS BEEN STATED IN THE MISCELLANEOUS PETITION THAT THE ASSESSEE FILED SP NO.74(B)/2019 IN ITA NO.2459(B)/201 7 BY AN ORDER DATED 15 - 03 - 2019 IN SP NO.74(B)2019 THE TRIBUNAL EXTENDE D THE ORDER OF STAY FOR A PERIOD O F SIX MONTHS FROM 15 - 03 - 2019 I.E., UP TO 14 - 09 - 2019. THE TRIBUNAL HAD EARLIER GRANTED STAY OF RECOVERY OF OUTSTANDING DEMAND BY AN ORDER DATED 20 - 04 - 2018 IN SP NO.56(BANG.)/2018 FOR A PE RIOD OF SIX MONTHS ON 20 - 04 - 2018 I. E., UP M. P NO. 1 01 / BANG/20 1 9 (IN SP NO. 74 (B)/201 9 PAGE 2 OF 3 TO 19 - 6 - 2018. I T IS THE PLEA OF THE REVENUE IN THE MISCELLANEOUS PETITION THAT TH E LAW PERMI T S THE TRIBUN A L TO EXTEND THE PERIOD OF STAY FROM T H E DATE OF EXPIRY OF THE FIRST STAY AND NOT FROM ANY OTHER DATE. TH E REVENUE HAS THEREFORE, SUBMITTED THAT THE ORDER OF THE TRIBUNAL SUFFERS FROM A MISTAKE APPARENT ON THE FACE OF RECORD AND HAS PRAYED FOR MODIFICATION OF THE ORDER DATED 15 - 03 - 2019 IN SP NO.74(B)/2019. 3. WHEN THIS MISCELLANEOUS PETITION WAS TAKEN UP FOR HEARING, IT WAS POINTED OUT BY THE LD.COUNSEL FOR THE ASSESSEE THAT THE TRIBUNAL HAS ALREADY DISPOSED OF THE APPEAL BY AN ORDER D ATED 30 - 09 - 2019 AND THEREFORE, TH E PRES E NT MISCELLANEOUS PETITION BECOMES INFRUCTUOUS AS THE APPE A L IS NO LONGER P E NDING BEFORE THE TRIBUNAL. THE LD.D R COULD NOT CONTROVERT THE FACTUAL POSITION, AS BROUGHT TO OUR NOTICE BY THE LD. COUNSEL FOR THE ASSESSEE . IN THESE CIRCUMSTANCES, WE DISMISS THE MP AS INFRUCTUOUS. 5. IN VIEW OF THE ABOVE, WE HAVE NOT GONE INTO THE QUESTION AS TO WHETHER THE LAW PERMITS THE TRIBUNAL TO EXTEND THE PERIOD OF S T AY FROM THE DATE OF EXPIRY OF THE FIRST S TAY ALONE AND NOT FROM ANY OTHER DA T E. 6. I N THE RESULT, THE MP OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED ON THE SD/ - (A.K.GARODIA ) ACCOUNTANT MEMBER 09 - 01 - SD/ - ( N.V.VASUDEVAN ) VICE PRESID E NT BANGALORE , DATED : 17 - 01 - 2020 M. P NO. 1 01 / BANG/20 1 9 (IN SP NO. 74 (B)/201 9 PAGE 3 OF 3 AM* COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR , INCOME TAX APPELLATE TRIBUNAL, BANGALORE.