Sri Sarfraz Ahmed S Umachagi , Hubli V. Assistant Commissioner of INcome Tax Circle-3(1), Hubli

MA 145/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9280 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 06-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M K BIJU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE C BENCH, BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER [MP NO. 145/BANG/2019 (IN ITA NO. 2131/BANG/2017)] (ASSESSMENT YEAR : 2013 14) SHRI SARFARAZ AHMED S UMACHAGI, APPELLANT GOEN ROAD, HUBLI PAN: AAFPU3970N VS ACIT, CIRCLE 3 (1), RESPONDENT HUBLI ASSESSEE BY : SMT. PRATIBHA R., ADVOCATE REVENUE BY : SHRI M. K. BIJU, ADDL. CIT DR DATE OF HEARING : 10-01-2020 DATE OF PRONOUNCEMENT : 10.01.2020 O R D E R PER A. K. GARODIA, A.M.: THIS M. P. IS FILED BY THE ASSESSEE AND IT IS STATED IN THIS M. P. THAT GROUND NOS. 2 AND 3 OF THE ASSESSEES APPEAL ARE NOT DECIDED BY THE TRIBUNAL AND HENCE, IT IS AN APPARENT MISTAKE IN THE TRIBUNAL ORDER WHICH SHOULD BE RECTIFIED U/S 254 (2) BY DECIDING THESE GROUNDS IN THE M. P. ORDER OR BY RECALLING THE TRIBUNAL ORDER FOR DECIDING THESE GROUNDS AFTER FRESH HEARING. 2. BOTH SIDES WERE HEARD. THE CONTENTIONS OF THE LEARNED AR OF THE ASSESSEE WERE SAME AS GIVEN IN THE M. P. AS NOTED ABOVE AND LEARNED DR OF THE REVENUE SUBMITTED THAT THERE IS NO MISTAKE IN THE TRIBUNAL ORDER TO BE RECTIFIED U/S 254 (2). WE FIND THAT IN PARA 3 OF THE IMPUGNED TRIBUNAL ORDER, IT IS HELD THAT GROUND NO. 2 IS GENERAL AND GROUND NO. 3 HAS BEEN REJECTED AFTER DETAILED DISCUSSION. HENCE, IT IS INCORRECT TO SAY THAT THESE GROUNDS ARE NOT DECIDED. EVEN IF SOME MISTAKE IS THERE, THAT IS NOT AN APPARENT MISTAKE RECTIFIABLE U/S 254 (2) OF I. T. ACT. 8. IN THE RESULT, THE M. P. FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE OF HEARING ON THE COMPLETION OF HEARING. SD/- SD/- (PAVAN KUMAR GADALE) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE : D A T E D : 10.01.2020 * N S / AKG M. P. NO. 145/BANG/2019 2 COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) - BANGA LORE 4 CIT 5 DR, ITAT, BANGALO RE. 6 GUARD FILE BY ORDER, AR, ITAT, BANGALORE