M/s Bhuwalka Pipes Pvt. Ltd., Bangalore V. Joint Commissioner of Income Tax (OSD), Circle-1(1)(2), Bangalore

MA 262/BANG/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4211 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 31-07-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR P V PRADEEP KUMAR
• Keywords: Additional evidence
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, B ENGALURU BEFORE S HRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER MISC.PETN.NO.262/BANG/2018 (IN I TA NO. 882 / BANG/2 0 1 6 ) (ASSESSMENT YEAR: 2011 - 12 ) M/S.BHUWALKA PIPES PVT. LTD. SOLUS , 8 TH FLOOR, E & G, NO.2 1 ST CROSS ROAD, JC ROAD, BENGALURU - 560027. PETITIONER PAN: AABCB 7778 E VS. JOINT COMMISSIONER OF INCOME - TAX (OSD), CIRCLE 1(1)(2), BENGALURU. RESPONDENT PETITIONER BY : SHRI BAL ACHANDRAN, ADVOCATE. RESPONDENT BY : DR. P.V.PRADEEP KUMAR, ADDL.CIT DATE OF HEARING : 05/10/2018 DATE OF PRONOUNCEMENT : 05 /10/2018 O R D E R PER I NTURI RAMA RAO, AM : THIS MISC. PETITION IS FILED BY THE ASSESSEE PRAYING FOR RECALL OF THE E X - PARTE ORDER PASSED BY THIS TRIBUNAL IN ITA NO.882/BANG/2016 DATED 31/1/2018 WHEREIN THE TRIBUNAL, AFTER HEARING RIVAL SUBMISSIONS, HAD ALLOWED THE APPEAL OF THE REVENUE. IT IS SUBMITTED VIDE THIS MISC. PETITION THAT THE IMPUGNED ORDER REQUIRES TO BE REC ALLED ON THE GROUND THAT T HE ORDER HAS NOT BEEN PASSED WITHIN 60 DAYS FROM THE DATE OF HEARING OF THE APPEAL , THE TRIBUNAL HAD DEALT WITH AMBIT AND SCOPE OF PROVISIONS OF SECTION 154 WHICH IS NOT SUBJECT MATTER OF APPEAL AND T HE TRIBUNAL HAD GRANTED RELIEF TO THE REVENUE ON THE GROUNDS NOT URGED BY THE REVENUE. 2. WE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. THERE IS NO PROVISION OF LAW WHICH M ANDATES THE TRIBUNAL TO PASS THE ORDER WITHIN A PERIOD OF 60 DAYS FROM THE DATE OF HEARING MP NO . 262 /BANG/20 18 PAGE 2 OF 2 OF THE APPEAL. FURTHER, O N PERUSAL OF THE IMPUGNED ORDER, IT IS MANIFEST THAT THE FINDINGS OF THE TRIBUNAL THAT THE CIT(A) OUGHT NOT TO HAVE ALLOWED 100% OF THE COMMISSION EXPENDITURE IS ON THE PREMISE THAT THERE WAS NO EVIDENCE ON RECORD ESTABLISHING REN DITION OF SERVICE BUT ALSO ON THE SCOPE AND AMBIT OF THE POWERS OF RECTIFICATION VESTED WITH THE CIT(A) U/S 154 OF THE IT ACT,1961. THE SUBMISSION MADE BY THE LEARNED COUNSEL FOR ASSESSEE THAT THE DEPARTMENT HAD NOT QUESTIONED THE JURISDICTION OF THE LD. CIT(A) U/S 154 IS CONTRARY TO THE RECORD. FROM THE PERUSAL OF GROUND NO.2 RAISED BY THE REVENUE, IT IS CLEAR THAT THE REVENUE HAD CHALLENGED THE JURISDICTION OF THE LD. CIT(A) TO ADMIT THE ADDITIONAL EVIDENCE IN THE PROCEEDINGS U/S 154. THUS, THE PETITION FILED BY THE ASSESSEE - COMPANY IS BEREFT OF ANY MERIT. THEREFORE, WE DISMISS THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE - COMPANY. ORDER PRONOUNCED IN THE OPEN COURT ON 05 TH OCTOBER , 2018 S D/ - SD/ - ( SUNIL KUMAR YADAV ) (INTURI RAMA RAO) JU DICIAL MEMBER ACCOUNTANT MEMBER PLACE : BENGALURU. D A T E D : 05 / 10 /201 8 SRINIVASULU, SPS COPY TO : 1 PETITIONER 2 RESPONDENT 3 CIT(A) 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE