Assistant Director Of Income Tax, CPC, Bangalore V. LMG Consulting Services India Private Limited (Formerly known as Splash Fashions India Private Limited), Bangalore

MA 163/BANG/2023

AI Insights

The case involves a Miscellaneous Application (MA) by the Revenue seeking to recall an earlier ITAT order. The application was filed by the ADIT CPC Bangalore against M/s. LMG Consulting Services India Pvt. Ltd., concerning an assessment year 2019-20. The Tribunal found the MA to be belated as it was filed beyond the six-month period allowed under section 254(2) of the Income-tax Act, 1961. The Tribunal referenced several judicial precedents to support its decision to dismiss the MA due to the delay. Additionally, it was noted that the assessee had previously filed a miscellaneous petition which had led to a correction in the record, applying a Supreme Court decision relevant to the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129979 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-07-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 06-07-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 23-05-2023
• 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, CHECKMATE SERVICES PVT. LTD Vs. CIT-1
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

MP No.163/Bang/2023 M/s. LMG Consulting Services India (P) Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER MP No.163/Bang/2023 (Arising out of ITA No.449/Bang/2022) Assessment Year: 2019-20 ADIT CPC Bangalore Vs. M/s. LMG Consulting Services India Pvt. Ltd. (Formerly known as Splash Fashions India Pvt. Ltd.) 4 th Floor, Building No.3, 77 Town Centre, Off HAL Airport Road, Yemlur Bengaluru 560 037 PAN NO : AARCS5369N APPELLANT RESPONDENT Appellant by : Shri Nischal B., D.R. Respondent by : Smt. Rashmi R., A.R. Date of Hearing : 07.07.2023 Date of Pronouncement : 07.07.2023 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER: This Miscellaneous Application (MA) at the instance of the Revenue seeking to recall the order of the ITAT in ITA No.449/Bang/2022 dated 21.7.2022. MP No.163/Bang/2023 M/s. LMG Consulting Services India (P) Ltd., Bangalore Page 2 of 3 2. Admittedly, this MA is 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 163/Bang/2023 21.07.2022 24.05.2023 3. This MA is 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 this MA is filed beyond the time allowed under the provisions of section 254(2) of the Act. In holding so, we 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.) • 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, we reject the MA filed by the revenue in limine. 4. However, the assessee had earlier filed miscellaneous petition No.133/Bang/2022 in ITA No.449/Bang/2022, wherein this Tribunal has already suo-motu corrected the mistake apparent on record by applying the decision of Hon’ble Supreme Court rendered in the case of CHECKMATE SERVICES PVT. LTD Vs. CIT-1 in Civil Appeal No.2833/2016 vide its judgement dated 12.10.2022 vide MP order dated 13.1.2023. MP No.163/Bang/2023 M/s. LMG Consulting Services India (P) Ltd., Bangalore Page 3 of 3 5. In the result, the miscellaneous petition filed by the revenue is dismissed. Order pronounced in the open court on 7 th July, 2023 Sd/- (Chandra Poojari) Accountant Member Sd/- (Beena Pillai) Judicial Member Bangalore, Dated 7 th July, 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.