Sri. B.M. Mumdaz Ali, Mangaluru V. Deputy Commissioner of Income Tax, Central Circle-2(3), Bengaluru

MA 270/BANG/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 7898 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-09-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 17-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NARENDRA SHARMAN

Judgement Text

MP.270/BANG/2018 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.270/BANG/2018 (IN I.T.A NO.937/BANG/2013) (ASSESSMENT YEAR : 2008-09) SHRI. B. M. MUMTAZ ALI, SHOWKATH MANZIL, 8 TH BLOCK, CHOKKABETTU, SURATKAL, MANGALURU .. APPLICANT PAN : ADDPA6613B V. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE -2(3), BENGALURU .. RESPONDENT ASSESSEE BY : SHRI. NARENDRA SHARMAN, ADVOCATE REVENUE BY : SHRI. R.N.SIDDAPPAJI, ADDL. CIT HEARD ON : 07.09.2018 PRONOUNCED ON : 17.09.2018 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THE PRESENT MISCELLANEOUS PETITION IS FILED BY THE ASSESEE SEEKING RECTIFICATION OF THE ORDER OF THE TRIBUNAL IN ITA NO.937/BANG/2013, DT.26.02.2018, FOR THE ASSESSMENT YEAR 2008-09. MP.270/BANG/2018 PAGE - 2 02. THE LD. AR HAS SUBMITTED THAT OUT OF TEN GROUND S OF APPEAL RAISED BY HIM IN THE APPEAL, GROUND NO.7 WHICH READ AS UNDER, HAD BEEN OMITTED TO BE ADJUDICATED : 7. THE LEARNED COMMISSIONER OF INCOME-TAX [APPEALS] IS NOT JUSTIFIED IN LAW IN CONFIRMING THE ADDITION OF RS.11,30,000/- MADE BY THE LEARNED ASSESSING OFFICE R ON ACCOUNT OF SALE OF PROPERTY TO SRI. Y. M. SHETTY AS UNEXPLAINED INCOME, UNDER THE FACTS AND CIRCUMSTANC ES OF THE CASE. THE LD. AR SUBMITTED THAT SINCE THERE IS MISTAKE TH AT HAS CREPT IN THE ORDER OF THE TRIBUNAL DT.26.02.2018, IN NOT AD JUDICATING THE GROUND NO.7, THE ORDER OF THE TRIBUNAL MAY BE RECAL LED IN ORDER TO ADJUDICATE THE SAME. 03. THE LD. DR HAS NO OBJECTION IF THE ORDER OF THE TRIBUNAL IS RECALLED FOR THE PURPOSE OF ADJUDICATING THE GROUND NO.7 WHICH IS RAISED IN THE APPEAL. 04. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. WE ARE CONVINCED THAT THERE IS A MISTAKE THAT HAS C REPT IN THE ORDER OF THE TRIBUNAL. HENCE, WE RECALL THE ORDER OF THE TRIBUNAL, DT.26.02.2018, FOR THE LIMITED PURPOSE OF ADJUDICAT ING THE GROUND NO.7 RAISED IN THE ORIGINAL APPEAL BY THE ASSESSEE. THE REGISTRY IS DIRECTED TO POST THE APPEAL IN THE NORMAL COURSE FO R THE LIMITED PURPOSE OF ADJUDICATING THE GROUND NO.7 ONLY. MP.270/BANG/2018 PAGE - 3 05. IN THE RESULT, MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH DAY OF SEPTEMBER, 2018. SD/- SD/- (JASON P. BOAZ) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER BENGALURU DATED : 17.09.2018 MCN* COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, BANGALORE BY ORDER SENIOR PRIVATE SECRETARY ITAT, BENGALURU