DCIT,Circle-4(1)(1), Bangalore V. EDS Electronics Data Systems (India) Pvt. Ltd., Bengalore

MA 120/BANG/2023

AI Insights

The case involves multiple Miscellaneous Applications filed by the Revenue against various respondents, including M/s. R.R. Forgings Pvt. Ltd., M/s. N.T. Rahamathulla Khan Associates, and others, seeking to recall the orders of the ITAT in Bangalore. These applications were related to different assessment years and were based on earlier ITA numbers. The primary legal issue was the timeliness of the filing of these MAs under section 254(2) of the Income-tax Act, 1961. The Tribunal examined each application to determine if they were filed within the allowable time frame and found all to be belated, leading to the dismissal of the applications.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129969 (ITAT-BANGALORE)
• Duration Of Justice: 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-06-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 15-06-2023
• Assessment Year: 2006-2007
• Appeal Filed On: 04-06-2023
• Other Referred Cases: A.S. Chinnaswamy Raju (HUF) v. ACIT, Arvindbhai H. Shah V. ACIT, Ms. Shamsunissa Begum V. DCIT, Rahul Jee & Co. (P) Ltd. V. ACIT, ACIT Vs. Smt. Preetha S. Nair
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHINI BESAGANNI
• Assessee Lawyers: VIHAL S. RAO
• Section: 254(2); 64

Judgement Text

MP No.110, 112, 116, 117, 118, 119, 120/Bang/2023 M/s. R.R. Forgings Pvt. Ltd. Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER M.P. No.110/Bang/2023 (Arising out of ITA No.735/Bang/2021) Assessment Year: 2019-20 ADIT CPC Bangalore Vs. M/s. R.R. Forgings Pvt. Ltd. No.332, 4 th Main 9 th Cross Peenya 4 th Phase Bangalore 560 058 PAN NO : AAECR3432N APPELLANT RESPONDENT Appellant by : Smt. Priyadarshini Besaganni, D.R. Respondent by : Shri Vihal S. Rao, A.R. “A” BENCH M.P. No.112/Bang/2023 (Arising out of ITA No.44/Bang/2022) Assessment Year: 2019-20 DCIT Circle-5(2)(1),CPC Bangalore Vs. M/s. N.T. Rahamathulla Khan Associates 13/11, Pampa Mahakavi Road Bengaluru South Bangalore PAN NO : AABFN3550D APPELLANT RESPONDENT Appellant by : Shri Shankar Ganesh K., D.R. Respondent by : N O N E MP No.110, 112, 116, 117, 118, 119, 120/Bang/2023 M/s. R.R. Forgings Pvt. Ltd. Bangalore Page 2 of 5 “A” BENCH M.P. Nos.116 & 117/Bang/2023 (Arising out of ITA Nos.64 & 65/Bang/2022) Assessment Years: 2018-19 & 2019-20 ACIT CPC, Ward 4(3)(4) Bangalore Vs. Shri Shamanna Kadugodi Pillappa No.49, Anugraha, Opp. PVS English School, New Extention, Kadugodi Bangalore PAN NO : ASZPS6207N APPELLANT RESPONDENT Appellant by : Shri Shankar Ganesh K., D.R. Respondent by : N O N E “A” BENCH M.P. Nos.118 & 119/Bang/2023 (Arising out of ITA Nos.754 & 755/Bang/2021) Assessment Years: 2018-19 & 2019-20 DCIT CPC, Bangalore Vs. M/s. OT Privacy Software Pvt. Ltd. 9/3, Nitesh Broadway, 4-A-3 rd Floor MG Road Bangalore 560 001 PAN NO : AACCO4609A APPELLANT RESPONDENT Appellant by : Shri Shankar Ganesh K., D.R. Respondent by : N O N E “B” BENCH M.P. No.120/Bang/2023 (Arising out of ITA No.5951/Del/2010) Assessment Year: 2006-07 MP No.110, 112, 116, 117, 118, 119, 120/Bang/2023 M/s. R.R. Forgings Pvt. Ltd. Bangalore Page 3 of 5 DCIT Circle-11(1), New Delhi Vs. M/s. EDS Electronics Data System India Pvt. Ltd. (now merged with Mphasis Limited) Abacus Sqaure, 6 th Floor Block A, Bagmane Parin Bagmane Technology Park Byrasandra, C.V. Raman Nagar Bangalore 560 093. PAN NO : AAACB6820C APPELLANT RESPONDENT Appellant by : Smt. Supriya Rao, D.R. Respondent by : Shri K.R. Vasudevan, A.R. Date of Hearing : 16.06.2023 Date of Pronouncement : 16.06.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: These Miscellaneous Applications (MA) at the instance of the Revenue are seeking to recall the orders of the ITAT in ITA numbers as follows: Sl.No. MP No. ITA No. & Date 1. 110/Bang/2023 735/Bang/2021 dt. 10.2022 2. 112/Bang/2023 44/Bang/2022 dt. 11.3.2022 3. 116 & 117/Bang/2023 64 & 65/Bang/2022 dt.16.3.2022 4. 118 & 119/Bang/2023 754 & 755/Bang/2021 dt.15.2.2022 5. 120/Bang/2023 5951/Del/2010 dt.30.7.2021 2. Admittedly, these MAs are filed beyond the period prescribed u/s 254(2) of the Income-tax Act,1961 ['the Act' for short] as follows: MP No.110, 112, 116, 117, 118, 119, 120/Bang/2023 M/s. R.R. Forgings Pvt. Ltd. Bangalore Page 4 of 5 MP No. Date of receipt of order by the Department Date of filing of MA 110/Bang/2023 03.03.2022 19.12.2022 112/Bang/2023 04.04.2022 09.12.2022 116 & 117/Bang/2023 04.04.2022 30.11.2023 118 & 119/Bang/2023 03.03.2022 13.12.2022 120/Bang/2023 31.08.2021 30.01.2023 3. These MAs are filed belatedly beyond 6 months from the end of the month in which order was communicated to the respective parties. Hence, the Tribunal have no power u/s 254(2) of the Act to condone the delay since these MAs are filed beyond the time allowed under the provisions of section 254(2) of the Act. In holding so, we rely on the following judicial pronouncements: • A.S. Chinnaswamy Raju (HUF) v. ACIT reported in (2018) 300 ITR 96 (Kar.) THE ma. • Arvindbhai H. Shah V. ACIT (2004) 91 ITD 101 (Ahd.)(SB) • Ms. Shamsunissa Begum V. DCIT (2017) 83 taxmann.com 96 (Bangalore Trib.) • Rahul Jee & Co. (P) Ltd. V. ACIT (2009) 120 ITD 481 (Delhi) • ACIT Vs. Smt. Preetha S. Nair (2010) 193 Taxman 28 (Cochin) (MAG) 3.1 In the light of the above judicial pronouncements, we reject the MAs filed by the revenue in limine. 4. In the result, the MAs filed by the Revenue are dismissed. Order pronounced in the open court on 16 th June, 2023 Sd/- (George George K.) Judicial Member Sd/- (Chandra Poojari) Accountant Member Bangalore, Dated 16 th June, 2023. VG/SPS MP No.110, 112, 116, 117, 118, 119, 120/Bang/2023 M/s. R.R. Forgings Pvt. Ltd. Bangalore Page 5 of 5 Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(Judicial) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore.