Appeal details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 4341 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 24 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
15-02-2021
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2011-2012
Appeal Filed On
22-10-2020
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P NO.141/BANG/2020 (IN ITA NO.2067/BANG/2019) ASSESSMENT YEAR : 2011-12 THE ASST. COMMISSIONER OF INCOME-TAX (TDS), CIRCLE-2(1), BENGALURU. VS. M/S LIFESTYLE INTERNATIONAL PVT. LTD., NO.3, 1 ST FLOOR, 77 TOWN CENTRE, WEST WING, OFF HAL AIRPORT ROAD, YAMALUR BENGALURU-560 037. PAN AACCC 7765 R APPELLANT RESPONDENT ASSESSEE BY : SMT. TANMAYEE RAJKUMAR, ADVOCATE REVENUE BY : SHRI KANNAN NARAYANA, JCIT (DR) DATE OF HEARING : 12-02-2021 DATE OF PRONOUNCEMENT : 15-02-2021 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER: PRESENT M.P ARISES OUT OF ORDER PASSED BY THIS TRIB UNAL DATED 28/2/2020. 2. REVENUE IN THIS MISCELLANEOUS PETITION SUBMITS T HAT THERE IS A MISTAKE APPARENT ON RECORD FOR FOLLOWING REASONS. PAGE 2 OF 4 MP NO.141/BANG/2020 THE DECISION OF THE HON'BLE ITAT HAS BEEN PERUSED. HOWEVER, THE DECISION OF THE ITAT IS NOT ACCEPTABLE DUE TO THE F OLLOWING REASONS: A) PROVISIONS OF SECTIONS 200(3) OF THE ACT, DOES N OT APPLY TO ORDER U/S 201(1A) AND AS SUCH ITAT SHOULD HAVE DECIDED THE IS SUE INDEPENDENTLY. B) PROCEEDINGS U/S 201(1A) ARE WITHOUT PREJUDICE TO THE PROVISIONS OF SECTION 201(1) OF THE ACT. C) CHARGING OF INTEREST U/S 201(1A) IS MANDATORY. 2. WE HAVE CONSIDERED THE ARGUMENTS OF BOTH SIDES A ND PERUSED THE IMPUGNED ITAT ORDER IN LIGHT OF RECORDS PLACED BEFORE US. 3. WE NOTE THAT REVENUE IS SEEKING TO REVIEW THE OR DER DATED 28/2/2020 WHICH CANNOT BE ALLOWED IN AN APPLICATION FILED U/S 254 OF THE ACT. ACCORDINGLY THE MISCELLANEOUS PETITION FIELD BY REV ENUE STANDS DISMISSED. IN THE RESULT MISCELLANEOUS PETITION FILED BY REVE NUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH FEBRUARY, 2021 SD/- SD/- (CHANDRA POOJARI) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 15 TH FEBRUARY, 2021. /VMS/ PAGE 3 OF 4 MP NO.141/BANG/2020 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE
