Sri G M Solomon Raju, Bangalore V. Income Tax Officer, Bangalore

MA 131/BANG/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5329 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 10-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K BIJU J
• Assessee Lawyers: C R NULVI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, BANGALORE BEFORE S MT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER MISC.PETN.NO.131/BANG/2016 (IN ITA NO. 459/ BANG/20 16 ) (ASSESSMENT YEAR: 2008 - 09 ) SHRI G.M.SOLOMAN RAJU, NO.14/15, HILLSIDE MEDOWS, HESARGHATTA MAIN ROAD, VIDYARANYAPURA, BANGALORE - 560097. PA NO.AKVPS 4688 K VS PETITIONER INCOME - TAX OFFICER, WARD 6(4) NEW NO.6(3)(3) BANGALORE. RESPONDENT PETITIONER BY : SHRI C.R. NULVI, CA. RESPONDENT BY : SHRI M.K.BIJU , JCIT(DR) DATE OF HEARING : 06/01/2017 . DATE OF PRONOUNCEMENT : 15 /03/2017 . O R D E R PER I NTURI RAMA RAO, AM : THIS MISCELLANEOUS PETITION (MP) IS FILED BY THE ASSESSEE SEEKING RECTIFICATION OF THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 459/ BANG/20 16) DATED 13/07/2016 FOR THE ASSESSMENT YEAR 2008 - 09. MP NO . 131 /BANG/201 6 PAGE 2 OF 2 2. IT IS THE CONTENTION OF THE PETITIONER THAT EXPLANATION 2 TO THE NOTIFICATION NO.[SO] 9447(FILE NO.164/3/87 - ITA.I)J, DATED 06/01/1994 WAS NOT CONSIDERED BY THE TRIBUNAL. IT WAS FURTHER SUBMITTED THAT DURING THE COURSE OF HEARING, THE COURT HAS PRONOUNCED THAT THE ISSUE WILL BE SET ASIDE TO THE FILE OF THE AO WHEREAS IN THE FINAL ORDER THE APPEAL IS DISMISSED. ACCORDING TO THE PETITIONER, IT CO NSTITUTES MISTAKE APPARENT FROM RECORD AND ACCORDINGLY PRAYED THAT THE IMPUGNED ORDER MAY BE RECALLED. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS WE ARE OF THE CONSIDERED OPINION THAT THE IT IS A FIT CASE TO RECALL THE TRIBUNAL ORDER FOR THE LIMITED PURP OSE OF ADJUDICATING APPLICAB ILITY OF EXPLANATION 2 TO THE NOTIFICATION NO.[SO] 9447(FILE NO.164/3/87 - ITA.I)J, DATED 06/01/1994 . 4. IN THE RESULT, THE MP IS ALLOWED ON THE ABOVE LINES. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH MARCH, 2017 SD/ - SD/ - ( ASHA VIJAYARAGHAVAN) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : BANGALORE D A T E D : 15 /0 3 /201 7 SRINIVASULU, SPS COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) - II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR IN COME - TAX APPELLATE TRIBUNAL BANGALORE