Assistant Director Of Income Tax, CPC, Bangalore V. M/s. Hexagon Global IT Services Private Limited, Bengaluru

MA 147/BANG/2023

AI Insights

The case involves two Miscellaneous Applications (MP No.147/Bang/2023 and MP No.148/Bang/2023) filed by the Revenue against M/s. Hexagon Global IT Services Pvt. Ltd. and M/s. Necron IT Solutions Pvt. Ltd., respectively. The applications sought to recall the ITAT orders dated 11.04.2022 in ITA No.685/Bang/2021 and ITA No.102/Bang/2022. The Tribunal found that the MAs were filed beyond the permissible period as stipulated under section 254(2) of the Income-tax Act, 1961, which led to their dismissal. The Tribunal referenced several judicial pronouncements to support its decision, emphasizing the importance of adhering to statutory timelines for filing such applications.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129692 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 22-06-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 05-12-2022
• Other Referred Cases: A.S. Chinnaswamy Raju (HUF) v. ACIT, Arvindbhai H. Shah V. ACIT, Ms. Shamsunissa Begum V. DCIT, Rahul Jee & Co. (P) Ltd. V. ACIT, ACIT Vs. Smt. Preetha S. Nair
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

ITA Nos.147/Bang/2023 M/s. Hexagon Global IT Services Pvt. Ltd., Bangalore & MP No.148/Bang/2023 M/s. Necron IT Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER MP No.147/Bang/2023 (Arising out of ITA No.685/Bang/2021) Assessment Year: 2019-20 ADIT CPC Bangalore Vs. M/s. Hexagon Global IT Services Pvt. Ltd. No.8, 3 rd Floor Amar, 14 th Main Sector V, HSR Layout Bangalore 560 012 PAN NO : AAACF9057D APPELLANT RESPONDENT Appellant by : Shri Ganesh R. Ghale, Standing Counsel for Revenue Respondent by : N o n e MP No.148/Bang/2023 (Arising out of ITA No.102/Bang/2022) Assessment Year: 2019-20 ADIT CPC Bangalore Vs. M/s. Necron IT Solutions Pvt. Ltd. Unit No.2-D(201), 2 nd Floor Farah Winsford, Infantry Road Bengaluru 560 001 PAN NO : AAECN9770H APPELLANT RESPONDENT Appellant by : Shri Ganesh R. Ghale, Standing Counsel for Revenue Respondent by : Shri Ashish Kumar, A.R. ITA Nos.147/Bang/2023 M/s. Hexagon Global IT Services Pvt. Ltd., Bangalore & MP No.148/Bang/2023 M/s. Necron IT Solutions Pvt. Ltd., Bangalore Page 2 of 3 Date of Hearing : 23.06.2023 Date of Pronouncement : 23.06.2023 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: These Miscellaneous Applications (MA) at the instance of the Revenue are seeking to recall the orders of the ITAT in ITA No.685/Bang/2021 dated 11.4.2022 and ITA No.102/Bang/2022 dated 11.04.2022. 2. Admittedly, these MAs are filed beyond the period prescribed u/s 254(2) of the Income-tax Act,1961 ['the Act' for short] as follows: MP No. Date of receipt of order by the Department Date of filing of MP 147/Bang/2023 25.04.2022 06.12.2022 148/Bang/2023 25.04.2022 09.12.2022 3. These MAs are filed belatedly beyond 6 months from the end of the month in which order was communicated to the respective parties. Hence, the Tribunal have no power u/s 254(2) of the Act to condone the delay since these MAs are filed beyond the time allowed under the provisions of section 254(2) of the Act. In holding so, I rely on the following judicial pronouncements: • A.S. Chinnaswamy Raju (HUF) v. ACIT reported in (2018) 300 ITR 96 (Kar.) THE ma. • Arvindbhai H. Shah V. ACIT (2004) 91 ITD 101 (Ahd.)(SB) • Ms. Shamsunissa Begum V. DCIT (2017) 83 taxmann.com 96 (Bangalore Trib.) ITA Nos.147/Bang/2023 M/s. Hexagon Global IT Services Pvt. Ltd., Bangalore & MP No.148/Bang/2023 M/s. Necron IT Solutions Pvt. Ltd., Bangalore Page 3 of 3 • Rahul Jee & Co. (P) Ltd. V. ACIT (2009) 120 ITD 481 (Delhi) • ACIT Vs. Smt. Preetha S. Nair (2010) 193 Taxman 28 (Cochin) (MAG) 3.1 In the light of the above judicial pronouncements, I reject the MAs filed by the revenue in limine. 4. In the result, the MAs filed by the Revenue are dismissed. Order pronounced in the open court on 23 rd June, 2023 Sd/- (Chandra Poojari) Accountant Member Bangalore, Dated 23 rd June, 2023. VG/SPS Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(Judicial) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore.