Deputy Commissioner of Income Tax Circle-6(1)(2), Bangalore V. M/s Sura Leathers Private Limited , Bangalore

MA 104/BANG/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1498 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 18-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R PREMI
• Section: 143(3); 144C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M.P NO.104/BANG/2019 (IN ITA NO.2727/BANG/2018 ASSESSMENT YEAR : 2014-15 THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-6(1)(2), BENGALURU. VS. M/S SURA LEATHERS PVT. LTD., NO.11/2, 24 TH A CROSS, KR ROAD, BANASHANKARI 2 ND STAGE, BENGALURU-560 070. PAN AABCS 9829 F APPELLANT RESPONDENT APPELLANT BY : SHRI SRIPADA M, C.A RESPONDENT BY : SMT. R PREMI, ADDL. CIT DATE OF HEARING : 06.12.2019 DATE OF PRONOUNCEMENT : 06.12.2019 O R D E R PER B.R BASKARAN, ACCOUNTANT MEMBER THE REVENUE HAS FILLED THIS MISC. APPLICATION STATI NG THAT THE TRIBUNAL HAS REMITTED THE MATTER TO THE FILE OF DRP FOR FRESH CONSIDERATION IN THE CAPTIONED ORDER. THE LD A.R S UBMITTED THAT THE APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST T HE FINAL ASSESSMENT ORDER PASSED BY AO U/S 143(3) R.W.S 144C (13) OF THE ACT. ACCORDINGLY SHE SUBMITTED THAT THE ISSUES CA NNOT BE REMITTED BACK TO DRP SINCE THE APPEAL HAS NOT BEEN FILED AGA INST THE ORDER PASSED THE DRP. M.P NO.104 /BANG/2019 PAGE 2 OF 3 2. WE HAVE HEARD THE PARTIES AND PERUSED THE RECORD . WE NOTICED THAT THE TRIBUNAL HAS RESTORED THE MATTER T O THE FILE OF THE AO/DRP FOR ADJUDICATING THE ISSUES BY EXAMINING IT AFRESH. THUS, IT CAN BE NOTICED THAT THE MATTER HAS BEEN RESTORED TO THE FILE OF AO ONLY AND NOT TO DRP DIRECTLY. ACCORDINGLY WE DO NO T FIND ANY MISTAKE IN THE ORDER PASSED BY THE TRIBUNAL. 3. IN VIEW OF THE ABOVE, WE DISMISS THE MISC. PETIT ION FILED BY THE REVENUE. 4. IN THE RESULT, MISC. APPLICATION OF THE REVEN UE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH DECEMBER, 2019. SD/- (PAVAN KUMAR GADALE) JUDICIAL MEMBER SD/- (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, THE 6 TH DECEMBER , 2019. /VMS/ COPY TO: 1. APPELLANT (S) / CROSS OBJECTOR(S) 2. RESPONDENT(S) 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE M.P NO.104 /BANG/2019 PAGE 3 OF 3 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DICTATION NOTE ENCLOSED DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. .. 14. DICTATION NOTE ENCLOSED