The Joint Commissioner of Income Tax, Special Range-6, Bangalore V. M/s Societe General Global Solutions Centre P Ltd, Bangalore

MA 123/BANG/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0931 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 5 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 27-11-2020
• Assessment Year: 2007-2008
• Appeal Filed On: 11-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: T SURYANARAYANA
• Keywords: Period of limitation; Time period of passing order
• Section: 13

Judgement Text

MPNO.123/BANG/2020 M/S. SOCIETE GENERALE GLOBAL SOLUTIONS CENTRE (P) LTD., BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL ABENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P. NO.123/BANG/2020 (ARISING OUT OF IT(TP)A NO.1188/BANG/2011 ASSESSMENT YEAR: 2007-08 JCIT SPECIAL RANGE-6 BANGALORE VS. M/S. SOCIETE GENERALE GLOBAL SOLUTIONS CENTRE (P) LTD. INVENTOR BUILDING 6 TH FLOOR, INTERNATIONAL TECH PARK WHITEFIELD ROAD BANGALORE 560 006 PAN NO.AAECS6764L APPELLANT RESPONDENT APPELLANT BY : SHRI KANNAN NARAYANAN, D.R. RESPONDENT BY : SHRI T. SURYANARAYANA, A.R. DATE OF HEARING : 02.07.2021 DATE OF PRONOUNCEMENT : 13.07.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE REVENUE HAS FILED THIS MISCELLANEOUS APPLICATIO N STATING THAT THE ORDER PASSED BY THE TRIBUNAL IN M.P. NO.11 4/BANG/2016 ARISING IN IT(TP)A NO.1188/BANG/2011, WHEREBY, THE TRIBUNAL HAD RECALLED THE ORDER DATED 28.2.2017 PASSED IN IT(TP) A NO.1188/BANG/2011 (HEREINAFTER REFERRED AS ORIGINA L ORDER) WAS AN ERROR SINCE THERE WAS NO MISTAKE APPARENT FROM R ECORD IN THE ORIGINAL ORDER PASSED BY THE TRIBUNAL. ACCORDINGLY , IT IS PRAYED IN MP NO.123/BANG/2020 M/S. SOCIETE GENERALE GLOBAL SOLUTIONS CENTRE (P) LTD., BANGALORE PAGE 2 OF 3 THIS MISCELLANEOUS APPLICATION THAT THE ORIGINAL OR DER OF THE TRIBUNAL SHOULD BE REINSTATED. 2. WE HEARD THE PARTIES AND PERUSED THE RECORD. WE NOTICE THAT THE REVENUE, THROUGH THIS PETITION, REQUESTS THE BE NCH TO REVIEW THE ORDER PASSED BY THE COORDINATE BENCH IN MISCELLANEO US APPLICATION FILED IN M.P. NO.114/BANG/2016. IT IS A SETTLED PR OPOSITION OF LAW THAT A MISCELLANEOUS APPLICATION CANNOT BE FILED ON THE ORDER PASSED ON THE EARLIER MISCELLANEOUS APPLICATION. W HEN THIS LEGAL ASPECT WAS POINTED OUT, THE LD. D.R. SUBMITTED THAT THE PRESENT MISCELLANEOUS APPLICATION HAS BEEN FILED AGAINST TH E ORIGINAL ORDER DATED 28.2.2016, THOUGH THE PRAYER OF THE REVENUE M ENTIONED IN THE MISCELLANEOUS APPLICATION DOES NOT SUPPORT THE CONT ENTIONS OF LD. D.R. EVEN, IF THE CONTENTION OF LD D.R IS CONSIDER ED TO BE CORRECT FOR A MOMENT, EVEN THEN THE PRESENT MISCELLANEOUS A PPLICATION IS LIABLE TO BE DISMISSED AS THE SAME IS FILED BEYOND THE LIMITATION PERIOD. ACCORDINGLY, WE DO NOT FIND ANY MERIT IN T HE MISCELLANEOUS APPLICATION FILED BY THE REVENUE. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH JUL, 2021 SD/- (BEENA PILLAI) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 13 TH JUL, 2021. VG/SPS MP NO.123/BANG/2020 M/S. SOCIETE GENERALE GLOBAL SOLUTIONS CENTRE (P) LTD., BANGALORE PAGE 3 OF 3 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.