The Deputy Commissioner of Income Tax, Central Circle-2(2), Bangalore V. M/s GMR Energy Ltd , Bangalore

MA 158/BANG/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5398 (ITAT-BANGALORE)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2021
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: B
• Next Hearing Date: 03-09-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 10-11-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUNIL JAIN
• Assessee Lawyers: PRIYADARSHI MISHRA
• Section: 254(2); 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI. B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P NO.158 TO 161/BANG/2020 ITA NO. 1638, 1773 & CO.3, 1661, 1734 & CO.4, 1662, 1735 & CO.5, & 1664, 1737 & CO.7/BANG/2017 ASSESSMENT YEAR: 2009-10 TO 2011-12 & 2013-14 M/S GMR ENERGY LTD., 25/1, SKIP HOUSE, MUSEUM ROAD, BENGALURU-560 025. PAN AAACT 8420 A VS. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), BENGALURU. APPELLANT RESPONDENT A SSESSEE BY : SHRI PRIYADARSHI MISHRA, ADDL.CIT RE VENUE BY : SHRI SUNIL JAIN , C .A DATE OF HEARING : 03 - 09 - 2021 DATE OF PRONOUNCEMENT : 2 3 - 09 - 2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT MISCELLANEOUS PETITION HAS BEEN FILED BY RE VENUE SEEKING CERTAIN TYPOGRAPHIC MISTAKES THAT CREPT IN THE IMPUGNED ORDER DATED 23/10/2O19 IN AN APPEAL FILED BY REVENU E FOR ASST. YEAR 2009-10. PAGE 2 OF 5 MP NO.158 TO 161/BANG/2020 2. THE LD.SR.DR SUBMITTED THAT THIS TRIBUNAL WHILE DECIDING REVENUE'S APPEAL IN PARA 17 FOR ASSESSMENT YEAR 200 9-10 REPRODUCED PARA 6.2.3 FROM AN ORDER PASSED BY THE L D.CIT(A) WHICH IS NOT FOR ASST. YEAR 2009-10. IT IS SUBMITTED THA T, THE RELEVANT PARA 6.2.3 FOR ASST. YEAR 2009-10 IS DIFFERENT AND NOT WHAT HAS BEEN EXTRACTED BY THIS TRIBUNAL IN THE IMPUGNED ORDER. 2.1 ON THE CONTRARY THE LD.AR SUBMITTED THAT THE RE LEVANT PARA EXTRACTED BY THIS TRIBUNAL PERTAINS TO THESE OBSERV ATIONS BY THE LD.CIT(A) FOR ASSESSMENT YEAR 2013-14. HE SUBMITTED THAT THERE IS NO MISTAKE APPARENT ON RECORD AS THERE IS A VIEW TA KEN BY COORDINATE BENCH ON THE ISSUE. 2.2 WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SI DES IN LIGHT OF RECORDS PLACED BEFORE US. 2.3 WE NOTE THAT THIS TRIBUNAL IN THE IMPUGNED ORDE R PASSED CONSOLIDATED ORDER FOR ALL ASSESSMENT YEARS 2009-1 0 TO 2011-12 & 2013-14. IN PARA 17, THIS TRIBUNAL HAS DEALT WITH T HE APPEAL FILED BY REVENUE FOR ASST. YEAR 2009-10. IN PARA 18 THE I SSUE HAS BEEN DECIDED BY DISMISSING THE APPEAL FILED BY REVENUE F OR ASSESSMENT YEAR 2009-10. THE LD.AR HAS SUBMITTED THAT WHILE C ONSIDERING THE ISSUE FOR ASST. YEAR 2009-10 THIS TRIBUNAL RECORDED THE OBSERVATIONS BY THE LD.CIT(A) FOR ASSESSMENT YEAR 2013-14 WHICH WAS ALSO PENDING BEFORE THE TRIBUNAL ON THE RELEVANT DATE. O N PERUSAL OF THE RECORD WE NOTE THAT THE OBSERVATIONS OF THIS TRIBUN AL IN PARA 18 HAS PAGE 3 OF 5 MP NO.158 TO 161/BANG/2020 BEEN EXTRACTED FROM ORDER PASSED BY THE LD.CIT(A) F OR ASSESSMENT YEAR 2013-14. 2.4 WE THEREFORE AGREE WITH THE LD.AR, THAT, THE IS SUE IS ALREADY DECIDED BY THIS TRIBUNAL IN THE IMPUGNED ORDER AND, RECALL OF THE ORDER TANTAMOUNT TO REVIEW, WHICH POWER THE TRIBUNA L CANNOT EXERCISE UNDER THE PROVISIONS OF SECTION 254(2) OF THE ACT. 2.5 HOWEVER TO CLARIFY, IT WOULD BE SUFFICIENT TO S PECIFY THE ASSESESSMENT YEAR IN THE END OF PARA 18. 2.6 HENCEFORTH, FOLLOWING LINE WOULD BE REPLACED IN PARA 18 OF THE IMPUGNED ORDER AS UNDER: 18 .......................... WE FIND THAT THE LEARNED CIT (APPEALS) HAS DEALT ON THIS ISSUE IN PARA 6.2.3 FOR ASSESSMENT YEAR 2013-14 AT PAGES 13 TO 14 AS UNDER:' 2.7 APART FROM THE ABOVE CHANGES, WE DO NOT FIND AN Y REASON TO INTERFERE WITH THE ORDER PASSED BY THIS TRIBUNAL IM PUGNED IN THIS MISCELLANEOUS PETITION BY THE REVENUE. IN THE RESULT MISCELLANEOUS PETITIONS FILED BY REVE NUE STANDS PARTLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD SEPT, 2021. SD/- SD/- (B.R BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 23 RD SEPT, 2021. /VMS/ PAGE 4 OF 5 MP NO.158 TO 161/BANG/2020 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL. BANGALORE. PAGE 5 OF 5 MP NO.158 TO 161/BANG/2020 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -9-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -9-2021 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -9-2021 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -9-2021 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -9-2021 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -9-2021 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -9-2021 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS