Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore V. M/s. Associated Mining Company, Bangalore

MA 152/BANG/2019

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7224 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 9 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-08-2021
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: A
• Next Hearing Date: 23-04-2021
• Assessment Year: 2010-2011
• Appeal Filed On: 31-10-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: K V ARVIND DEPT
• Assessee Lawyers: AAKRITI DHAWAN

Judgement Text

MPNOS.147 TO 154/BANG/2019 M/S. ASSOCIATED MINING COMPANY, BELLARY IN THE INCOME TAX APPELLATE TRIBUNAL ABENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P. NOS.147 TO 154/BANG/2019 (ARISING OUT OF ITA NOS.1793 TO 1800/BANG/2017) ASSESSMENT YEARS:2007-08, 2007-08, 2008-09, 2008-09, 2009-10, 2010-11, 2009-10 & 2010-11 RESPECTIVELY DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE-1(3) BENGALURU VS. M/S. ASSOCIATED MINING COMPANY ERSTWHILE PARTNER SMT. K.M. PARVATHAMMA & SHRI K.M. VISHWANATH 164/3, LAXMI VENKATESHWARA NILAYA 16 TH CROSS, VYALIKAVAL BENGALURU PAN NO.AAHFA3896P APPELLANT RESPONDENT APPELLANT BY : SHRI K.V. ARVIND, STANDING COUNSEL FOR DEPT. RESPONDENT BY : MS. AAKRITI DHAWAN, A.R. DATE OF HEARING : 27.08.2021 DATE OF PRONOUNCEMENT : 27.08.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE REVENUE HAS FILED THIS APPEAL SEEKING RECALL O F ORDER DATED 14.5.2019 PASSED BY THE TRIBUNAL IN ITA NOS. 1793 T O 1800/BANG/2017. EVEN THOUGH THE REVENUE HAS SOUGHT RECALL OF THE COMMON ORDER CITED ABOVE, YET AT THE TIME OF HE ARING, THE LD. STANDING COUNSEL FOR THE REVENUE SHRI K V ARVIND SU BMITTED THAT MP NOS.147 TO 154/BANG/2019 M/S. ASSOCIATED MINING COMPANY, BELLARY PAGE 2 OF 4 THERE ARE MISTAKES IN THE CAUSE TITLE OF THE ORDE R AND IT IS SUFFICIENT, IF THE SAME IS CORRECTED. HE SUBMITTED THAT THE REVENUE SHALL NOT PRESS FOR THE PRAYER MADE IN THE MISCELLA NEOUS APPLICATION. 2. IN THIS REGARD, THE LD. STANDING COUNSEL FOR THE REVENUE EXPLAINED THAT THERE WAS A SPLIT BETWEEN THE PARTNE RS OF ASSESSEE FIRM HERE IN. HENCE, BOTH THE GROUPS HAVE FILED AP PEALS SEPARATELY FOR FOUR YEARS, VIZ., ASSESSMENT YEARS 2007-08 TO 2 010-11 TOTALING TO EIGHT APPEALS BEFORE THE TRIBUNAL ON BEHALF OF T HE ASSESSEE FIRM. ALL THE EIGHT APPEALS HAVE BEEN DISPOSED OF BY THE TRIBUNAL BY A COMMON ORDER DATED 14.05.2019, REFERRED ABOVE. HE SUBMITTED THAT THE FIRST GROUP CONSISTS OF SHRI GALI JANARDHA NA REDDY & SMT. GALI LAKSHMI ARUNA AND THE SECOND GROUP CONSISTS OF SMT. K.M. PARVATHAMMA AND SHRI K.M. VISHWANTH. OUT OF THE EI GHT APPEALS, FOUR APPEALS HAD BEEN FILED THE FIRST GROUP AND THE REMAINING FOUR APPEALS HAD BEEN FILED BY THE SECOND GROUP. HOWEVE R, IN THE COMMON ORDER DATED 14.5.2019 PASSED BY THE TRIBUNAL , THE RESPONDENT NAME IS GIVEN AS ASSOCIATED MINING COMP ANY, ERSTWHILE PARTNER SMT. K.M. PARVATHAMMA AND SHRI K. M. VISHWANATH ONLY IN ALL THE EIGHT APPEALS. HE SUBM ITTED THAT THE NAME OF SHRI GALI JANARDHANA REDDY AND SMT GALI LAK SHMI ARUNA SHOULD HAVE BEEN MENTIONED IN THE FOUR APPEALS FILE D BY THEM. HE FURTHER SUBMITTED THAT THERE ARE MISTAKES IN MENTIO NING THE CORRECT ASSESSMENT YEAR AGAINST SOME OF THE APPEALS. ACCOR DINGLY, HE SUBMITTED THE IMPUGNED TRIBUNAL ORDER SUFFERS FROM THE ABOVE SAID MISTAKES, WHICH ARE APPARENT FROM RECORD. ACCORDIN GLY, HE PRAYED THAT THE ABOVE SAID MISTAKES MAY BE RECTIFIED BY CO RRECTING THE CAUSE TITLE OF THE ORDER. MP NOS.147 TO 154/BANG/2019 M/S. ASSOCIATED MINING COMPANY, BELLARY PAGE 3 OF 4 3. WE HEARD LD. A.R., WHO DID NOT OBJECT TO THE PRA YER PUT FORTH BY LD. STANDING COUNSEL FOR REVENUE. 4. WE HEARD THE PARTIES AND PERUSED THE RECORD. AD MITTEDLY, THERE ARE MISTAKES APPARENT FROM RECORD IN THE CAUS E TITLE MENTIONED IN THE COMMON ORDER PASSED ON THE ABOVE S AID EIGHT APPEALS. ACCORDINGLY, THE ENTIRE CAUSE TITLE OF TH E ORDER DATED 14.5.2019 PASSED IN ITA NOS.1793 TO 1800/BANG/2017 IS SUBSTITUTED AS UNDER: SL.NO. ITA NO. ASSESSMENT YEAR 1. 1793/BANG/2017 2007-08 2. 1796/BANG/2017 2008-09 3. 1799/BANG/2017 2009-10 4. 1800/BANG/2017 2010-11 DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE- 1(3) BENGALURU VS. M/S. ASSOCIATED MINING COMPANY ERSTWHILE PARTNER SMT. K.M. PARVATHAMMA& SHRI K.M. VISHWANATH 164/3, LAXMI VENKATESHWARA NILAYA 16 TH CROSS, VYALIKAVAL BENGALURU PAN NO.AAHFA3896P APPELLANT RESPONDENT SL.NO. ITA NO. ASSESSMENT YEAR 1. 1794/BANG/2017 2007-08 2. 1795/BANG/2017 2008-09 3. 1797/BANG/2017 2009-10 4. 1798/BANG/2017 2010-11 MP NOS.147 TO 154/BANG/2019 M/S. ASSOCIATED MINING COMPANY, BELLARY PAGE 4 OF 4 DEPUTY COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE- 1(3) BENGALURU VS. M/S. ASSOCIATED MINING COMPANY ERSTWHILE PARTNER SRI G. JANARDHANA REDDY & SMT. GALI LAKSHMI ARUNA NO.002, PARIJATHA APARTMENT RACE COURSE ROAD BENGALURU 560 001 PAN NO.AAHFA3896P APPELLANT RESPONDENT 5. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATION S FILED BY THE REVENUE ARE TREATED AS PARTLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH AUG, 2021 SD/- (BEENA PILLAI) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 27 TH AUG, 2021. VG/SPS COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.