Deputy Commissioner Of Income Tax, CPC, Bangalore V. Mapei Construction Products (India) Private Limited, Bangalore

MA 123/BANG/2023

AI Insights

The case involves a miscellaneous petition (M.P. No. 123/Bang/2023) filed by the Deputy Commissioner of Income Tax, Central Processing Centre, Bengaluru, against M/s. Mapei Construction Products (India) Pvt. Ltd. The petition sought rectification of an earlier Tribunal order (ITA No. 610/Bang/2021) dated 20.12.2021. However, the Tribunal dismissed the petition as it was filed on 30.01.2023, beyond the six-month period allowed for filing such petitions under section 254(2) of the Income-tax Act, 1961.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124236 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 17 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: 2018-2019
• Appeal Filed On: 29-01-2023
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER M.P. No. 123/Bang/2023 (in ITA No. 610/Bang/2021) Assessment Year : 2018-19 The Deputy Commissioner of Income Tax, Central Processing Centre, Bengaluru. Vs. M/s. Mapei Construction Products (India) Pvt. Ltd., A01 and B01, 1 st Floor, Solus Jain Heights, 1 st Cross, J.C. Road, Opp. Bangalore Stock Exchange, Bengaluru – 560 002. PAN: AAHCM0464A APPELLANT RESPONDENT Assessee by : None Revenue by : Shri Ganesh R Ghale, Advocate-Standing Counsel for Revenue Date of Hearing : 16-06-2023 Date of Pronouncement : 16-06-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER This miscellaneous petition filed by the revenue u/s 254(2) of the Income-tax Act,1961 ['the Act' for short] seeking rectification of order of the Tribunal in ITA No. 610/Bang/2021 dated 20.12.2021. 2. We note that this M.P. is filed against order dated 20.12.2021 on 30.01.2023. As the present M.P. is filed beyond six months Page 2 M.P. No. 123/Bang/2023 (in ITA No. 610/Bang/2021) period, and that the Tribunal did not have the power as per section 254(2), the same is dismissed in limine. In the result, the present M.P filed by revenue stands dismissed. Order pronounced in the open court on 16 th June, 2023. Sd/- (BEENA PILLAI) Judicial Member Bangalore, Dated, the 16 th June, 2023. /MS / Copy to: 1. Appellant 4. CIT(A) 2. Respondent 5. DR, ITAT, Bangalore 3. CIT 6. Guard file By order Assistant Registrar, ITAT, Bangalore