Mr. M.N. Rajendra Kumar, Udupi V. The Deputy Commissioner Of Income Tax, Central Circle- 1, Mangaluru

MA 113/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5106 (ITAT-BANGALORE)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-10-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2017-2018
• Appeal Filed On: 14-09-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: K R VASUDEVAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE A BENCH, BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER [MP NO. 113/BANG/2020 (IN ITA NO. 2264/BANG/2019)] (ASSESSMENT YEAR : 2017 18) SHREE M. N. RAJENDRA KUMAR, APPELLANT 1 276, PO 721, PULKERI, KARKALA 574104, UDUPI DISTRICT, PAN: AFOPK5638K VS DCIT CENTRAL CIRCLE 1, RESPONDENT MANGALURU ASSESSEE BY : SHREE K. R. VASUDEVAN, ADVOCATE REVENUE BY : NONE DATE OF HEARING : 09 10 2020 DATE OF PRONOUNCEMENT : 12 10 2020 O R D E R PER A. K. GARODIA, A.M.: THIS M. P. IS FILED BY THE ASSESSEE AND IT IS STATED IN THIS M. P. THAT SEVERAL APPEALS FILED BY THE ASSESSEE IN ITA NOS. 2258 TO 2264/B/2019 AND TWO APPEALS FILED BY THE REVENUE IN THE CASE OF THE SAME ASSESSEE IN ITA NOS. 2366 & 2457/B/2019 WERE HEARD ON 23.06.2020 AND 07.08.2020 ALONG WITH VARIOUS OTHER APPEALS OF VARIOUS CONNECTED ASSESSES AND A COMBINED ORDER FOR 24 APPEALS WAS PASSED ON 24.08.2020 BUT AS PER THIS COMBINED ORDER, ONE APPEAL OF THE REVENUE IN THE CASE OF THIS ASSESSEE IN ITA NO. 2366/B/2019 FOR A. Y. YEAR 2017 18 WAS LEFT TO BE DISPOSED OF ALTHOUGH THE APPEAL OF THE ASSESSEE FOR THIS YEAR IN ITA NO. 2264/B/2019 WAS DISPOSED OF BY THIS COMBINED ORDER. IT IS ALSO SUBMITTED IN THIS M. P. THAT AS PER THIS TRIBUNAL ORDER, THE APPEALS ARE DECIDED ON ISSUE BASIS AND THE ISSUE INVOLVED IN THIS APPEAL I.E. ITA NO. 2366/B/2019 IS THE SAME AS PER ISSUE NO. 12 NOTED BY THE TRIBUNAL ON PAGE 27 OF THIS COMBINED ORDER ALONG WITH THIS ITA NO. 2366/B/2019 BUT THIS APPEAL IS NOT DISPOSED OF AS PER PAGE 1 OF THIS M. P. NO. 113/BANG/2020 2 TRIBUNAL ORDER BECAUSE ON PAGE 1, ONLY ONE ITA NO. OF THE APPEAL OF THE REVENUE IS MENTIONED BEING ITA NO. 2457/B/2019 FOR A. Y. 2016 17. THIS IS THE REQUEST IN THE M. P. THAT THIS TRIBUNAL ORDER SHOULD BE RECTIFIED AND ITA NO. 2366/B/2019 SHOULD ALSO BE INCLUDED AS DISPOSED OF BY THIS COMBINED TRIBUNAL ORDER. 2. IN COURSE OF HEARING, LEARNED AR OF THE ASSESSEE SUBMITTED THAT ON ENQUIRY FROM THE REGISTRY, HE HAS COME TO KNOW THAT CLUBBING ORDER OF THIS APPEAL IN ITA NO. 2366/B/2019 WAS NOT PASSED AND THEREFORE, THIS APPEAL WAS NOT CLUBBED AND HENCE, IT WAS NOT CONSIDERED AS HEARD. HE SUBMITTED THAT THE ASSESSEE WILL BE SATISFIED IF EARLY HEARING IS GRANTED FOR THIS APPEAL BECAUSE THIS IS A COVERED ISSUE NOW. NONE WAS PRESENT ON BEHALF OF THE REVENUE BUT SINCE, THE REQUEST OF THE LEARNED AR OF THE ASSESSEE IS ONLY FOR EARLY HEARING, THIS M. P. WAS TAKEN AS HEARD EVEN IN THE ABSENCE OF THE LEARNED DR OF THE REVENUE. 3. WE HAVE CONSIDERED THE FACTS ON RECORD AND THE SUBMISSIONS OF THE LEARNED AR OF THE ASSESSEE. IN VIEW OF THIS FACT THAT THIS APPEAL IN ITA NO. 2366/B/2019 WAS NOT CLUBBED AND THEREFORE, NOT CONSIDERED AS HEARD, THERE IS NO APPARENT MISTAKE IN THIS TRIBUNAL ORDER AND THEREFORE, THIS M. P. OF THE ASSESSEE IS LIABLE TO BE DISMISSED AND WE DISMISS THE SAME. REGARDING THIS REQUEST OF THE LEARNED AR OF THE ASSESSEE THAT EARLY HEARING MAY BE GRANTED FOR THIS APPEAL BECAUSE THIS IS A COVERED ISSUE NOW, WE FEEL THAT IN THE INTEREST OF JUSTICE AND IN THE FACTS OF THE PRESENT CASE, NO PREJUDICE WILL BE CAUSED TO THE REVENUE, IF EARLY HEARING IS GRANTED AND HENCE, WE GRANT EARLY HEARING AND DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON 13.10.2020. LEARNED AR OF THE ASSESSEE WAS INFORMED ABOUT THIS DATE OF HEARING AND THE REGISTRY SHOULD INTIMATE TO DEPARTMENT ALSO ABOUT THIS DATE OF HEARING. 4. IN THE RESULT, THE M. P. OF THE ASSESSEE IS DISMISSED WITH THIS DIRECTION ABOUT EARLY HEARING. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE NOTED ON THE CAPTION PAGE. SD/- SD/- (BEENA PILLAI) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 12 TH OCTOBER, 2020. /NS/* M. P. NO. 113/BANG/2020 3 COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.