Deputy Commissioner of INCome TAx Circle-2(1)(1), Bangalore V. M/s 24/7 Customer Private Limited , Bangalore

MA 105/BANG/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 6512 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 05-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S PALANI KUMAR CIT BENGALURU
• Assessee Lawyers: PALLAVI
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND S HRI A K GARODIA , ACCOUNTANT MEMBE R MP NO.105/BANG/2019 [ IN SP NO. 226/BANG/2018 ] ASSESSMENT YEAR : 2013 - 14 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), BANGALORE. VS. M/S. 24/7 CUSTOMER PVT. LTD., PRESTIGE TECH PLATINA-2, VARTHUR HOBLI, OUTER RING ROAD, BETWEEN SARJAPUR AND MARATHAHALLI, BANGALORE 560 087. PAN : AAACZ 1041A APP L IC ANT RESPONDENT APP L IC ANT BY : SHRI S. PALANI KUMAR, ADDL.CIT (DR)(ITAT), BENGALURU. RESPONDENT BY : MS. PALLAVI, CA DATE O F HEARING : 11 . 1 0 .2019 DATE OF PRONOUNCEMENT : 2 3 . 1 0 .2019 O R D E R PER N V VASUDEVAN, VICE PRESIDENT THIS IS A MISCELLANEOUS PETITION FILED BY THE REVENUE U/S. 254(2) OF THE INCOME-TAX ACT, 1961 [THE ACT] PRAYING FOR MO DIFICATION OF THE ORDER PASSED BY THE TRIBUNAL IN SP NO.226/BANG/2018 IN IT A NO.2514/BANG/2017 FOR THE AY 2013-14, ORDER DATED 0 5.10.2018. 2. AT THE TIME OF HEARING, IT WAS BROUGHT TO OUR N OTICE THAT THE APPEAL HAS BEEN ALREADY DECIDED BY THIS TRIBUNAL ON 5 TH APRIL, 2019. THE GRIEVANCE PROJECTED IN THIS MISCELLANEOUS PETITION IS THAT THE TRIBUNAL HAS MP NO.105/BANG/2019 PAGE 2 OF 2 GRANTED STAY OF RECOVERY OF OUTSTANDING DEMAND BEYO ND THE PERIOD CONTEMPLATED IN THE 2 ND PROVISO TO SECTION 254(2A) OF THE ACT. SINCE THE APPEAL ITSELF HAS BEEN DECIDED, WE ARE OF THE VIEW THAT THE PRESENT PETITION HAS BECOME INFRUCTUOUS AND SAME IS DISMISSED AS INF RUCTUOUS. 3. IN THE RESULT, THE MISCELLANEOUS PETITION BY THE REVENUE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 23 RD DAY OF OCTOBER, 2019. SD/- SD/- ( A K GARODIA ) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 23 RD OCTOBER, 2019. / D ESAI S MURTHY / COPY TO: 1. APP L IC ANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, I TAT, BANGALORE. 6. GUARD FIL E BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.