Assistant Commissioner of Income Tax, Bangalore V. M/s. HealthCare Global Enterprises Limited, Bangalore

MA 131/BANG/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2175 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 13-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G ELAMURUGU
• Assessee Lawyers: SRINIVAS K P
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES B BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M.P. NO.131/BANG/2019 (IN M.P. NO.15/BANG/2019) (IN ITA. NO. 1902 /BANG/201 6) (ASSESSMENT YEAR: 20 12 - 13 ) ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2(3)(1), BANGALORE. PETITIONER . VS. M/S. HEALTH CARE GLOBAL ENTERPRISES LTD., HCG TOWER, NO.8, KALINGA R AO ROAD, SAMPANGIRAM NAGAR, BANGALORE - 560027 .RESPONDENT. PAN AAACC8412H PETITIONER BY: SHRI G. ELAMURUGU, JCIT (D.R) RESPONDENT BY: SHRI SRINIVAS K.P., C.A. DATE OF HEARING : 15.11 .2019 DATE OF PRONOUNCEMENT : 27 .11 .2019 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE REVENUE HAS FILED THE MISC. PETITION NO.131/BANG/2019 IN ITA NO.1902/BANG/2016 DT. 5.10.2018 FOR THE ASSESSMENT YEAR 2012 - 13. 2 M.P. NO. 131/BANG/2019 2. AT THE TIME OF HEARING, THE LD. DR HAS MADE SUBMISSIONS ON THE GROUNDS OF MISC. PETITION WHICH ARE READ AS U NDER : 3. WHEREAS T HE LEARNED AUTHORISED REPRESENTATIVE OF THE ASSESSEE SUBMITTED THAT THE ASSESSEE HA D FILED A MISC. PETITION FOR DISPOSAL OF THE ADDITIONAL GROUND AND HON'BLE TRIBUNAL HAS DIRECTED IN MISC. PETITI ON NO.15/BANG/2019 DT.1.3.2019 FOR RECALL OF ORDER FOR ADJUDICATION OF ADDITIONAL GROUND. SUBSEQUENTLY, THE MATTER WAS HEARD ON 8.11.2019 AND RESERVE D F OR ORDERS. THE P RE SENT MISC. APPLICATION FILED BY THE REVENUE IS FOR RECALL OF ORDER PASSED AGAINST THE MISC. PETITION FILED BY THE ASSESSEE. IN EFFECT THE REVENUE IS SEEKING REVIEW OF ITS EARLIER ORDER, WHICH IS NOT PERMITTED UNDER SECTION 254(2) OF THE ACT. IN ANY CASE, THERE IS NO SCOPE FOR FILING 3 M.P. NO. 131/BANG/2019 A MISC. APPLICATION AGAINST THE ORDER PASSED UNDER SECTION 254(2) OF THE ACT EARLIER. ACCORDINGLY, WE ARE UNABLE TO ENTERTAIN MISCELLANEOUS APPLICATION FILED BY THE REVENUE. 4. IN THE RESULT, THE M ISC. PETITION FILED BY THE REVENUE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 27TH NOV., 2019. SD/ - SD/ - ( B.R. B ASKARAN ) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 27 .11. 2019. *REDDY GP COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE