The Assistant Commissioner of Income Tax, Circle-1(1) & TPS, Mangalore V. M/s Delta Infralogistics [Worldwide] Limited, Mangalore

MA 119/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9281 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 09-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D ILIP JUNIOR
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN , ACCOUNTANT MEMBER MP NO.119/BANG/2019 [IN IT A NO. 822 /BANG/201 2 ] ASSESSMENT YEAR: 2008 - 09 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), MANGALURU. VS. M/S. DELTA INFRALOGISTICS (WORLDWIDE) LTD., [FORMERLY HML AGENCIES P. LTD.], # 202, VEEKAY TOWERS, KULUR BANGRA ROAD, KULUR, MANGALURU. PAN: AAACH 7083B APP L IC ANT RESPONDENT APPELLANT BY : SHRI D ILIP, JUNIOR STANDING COUNSEL RESPONDENT BY : SHRI NARENDR A SHARMA, A D VOCATE DATE OF HEARING : 10 .01.2020 DATE OF PRONOUNCEMENT : 10 .01.2020 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS IS A MISCELLANEOUS PETITION FILED BY THE RE VENUE U/S. 254(2) OF THE INCOME-TAX ACT, 1961 [THE ACT] POINTING OUT CER TAIN APPARENT ERRORS IN THE ORDER OF TRIBUNAL DATED 8.5.2019 PASSED IN ITA NO.822/BANG/2012 FOR THE AY 2008-09. IN THE MISCELLANEOUS PETITION, THE REGISTRY HAS MADE A REFERENCE TO ITA NO.776/BANG/202 WHICH IS INCORRECT . 2. THE GRIEVANCE OF THE REVENUE IN THIS PETITION IS THAT GROUND NO.5 RAISED BY THE REVENUE IN ITS APPEAL FOR AY 2008-09 IN ITA MP 119/BANG/2019 PAGE 2 OF 2 NO.822/BANG/2012 HAD NOT BEEN ADJUDICATED IN THE OR DER PASSED BY THE TRIBUNAL DATED 8.5.2019. 3. AT THE TIME OF HEARING, BOTH THE PARTIES AGREED THAT THIS GROUND HAS NOT BEEN ADJUDICATED BY THE TRIBUNAL IN THE ORDER D ATED 8.5.2019. ACCORDINGLY, THERE IS A MISTAKE APPARENT ON THE FAC E OF ORDER OF TRIBUNAL. THEREFORE, THE ORDER OF THE TRIBUNAL DATED 8.5.2019 IN THE REVENUES APPEAL FOR AY 2008-09 IS RECALLED TO THE LIMITED EXTENT OF ADJUDICATING GROUND NO.5. THE REGISTRY IS DIRECTED TO FIX THE APPEAL BEING IT A NO.822/BANG/2012 FOR HEARING IN THE NORMAL COURSE FOR THE LIMITED PURPOS E OF ADJUDICATING GROUND NO.5 OF THE GROUNDS OF APPEAL IN ITA NO.822/BANG/20 12. NOTICE BE ISSUED TO THE PARTIES ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALL OWED. PRONOUNCED IN THE OPEN COURT ON THIS 10 TH DAY OF JANUARY, 2020. SD/- SD/- ( B R BASKARAN ) ( N V VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 10 TH JANUARY, 2020. / DESAI S MURTHY / COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FIL E BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.