Deputy Commissioner of Income tax, Bangalore V. M/s Oblapuram Mining Co.P Ltd, Bellary

MA 287/BANG/2017

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 5729 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-03-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2008-2009
• Appeal Filed On: 17-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. A. K. GARODIA, ACCOUNTANT MEMBER [MP NO. 287/B/2017 (IN MP NO.106/B/2017 IN IT(TP)A NO.135/BANG/2015)] (ASSESSMENT YEAR: 2008-09) THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(3), BENGALURU. APPLICANT VS. M/S. OBULAPURAM MINING CO. PVT. LTD., NO.123, VEERANNA GOWDA COLONY, CLUB ROAD, GANESH NAGAR, BELLARY 583 103. PAN : AAACO 5753 D RESPONDENT REVENUE BY : SMT. PADMA MEENAKSHI, JCIT APPLICANT BY : SHRI. LAKSHMINARAYANA, ADVOCATE DATE OF HEARING : 19/01/2018 DATE OF PRONOUNCEMENT : 14/03/2018 ORDER PER SUNIL KUMAR YADAV, JM : THIS MISCELLANEOUS APPLICATION IS PREFERRED ON BEHALF OF THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL DATED 17.10.2016 AND ALSO AGAINST THE ORDER OF THE TRIBUNAL ON MISCELLANEOUS PETITION DATED 16.06.2017. 2. DURING THE COURSE OF HEARING, THE LEARNED DR HAS INVITED OUR ATTENTION THAT, EARLIER, MISCELLANEOUS PETITION OF THE REVENUE WAS DISMISSED BY THE TRIBUNAL [MP NO. 287/B/2017 (IN MP NO.106/B/2017 IN IT(TP)A NO.135/BANG/2015)] PAGE 2 OF 3 HAVING NOTED THAT IT WAS BARRED BY LIMITATION. LEARNED DR FURTHER POINTED OUT THAT THERE ARE CERTAIN MISTAKES CREPT IN THE ORDER OF THE TRIBUNAL WHICH IS APPARENT AND DESERVES TO BE RECTIFIED. HE FURTHER POINTED OUT THAT IN THE OPENING PARA OF THE ORDER OF THE TRIBUNAL, TRIBUNAL HAS MADE A REFERENCE OF THE ORDER OF THE CIT(A) WHEREAS IT WAS IN THE ORDER OF CIT. SIMILARLY, IN THE LAST PARA OF THE ORDER OF THE TRIBUNAL, THE TRIBUNAL WHILE ALLOWING THE APPEAL IS REQUIRED TO SET ASIDE THE ORDER OF THE CIT AND NOT THAT OF THE AO. THEREFORE, THESE RECTIFICATIONS ARE NECESSARY TO GIVE A PROPER EFFECT OF THE ORDER OF THE TRIBUNAL. EVEN IF THE MISCELLANEOUS APPLICATION IS TIME BARRED, THE RECTIFICATION CAN BE DONE BY ISSUING A CORRIGENDUM. 3. THE LEARNED COUNSEL FOR THE ASSESSEE DID NOT OBJECT THESE SUBMISSIONS OF THE REVENUE. ACCORDINGLY, WE ARE OF THE VIEW THAT THIS MISCELLANEOUS APPLICATION IS TIME BARRED AND CANNOT BE ENTERTAINED BUT IN ORDER TO REMOVE THE ERROR IN THE TRIBUNALS ORDER, CORRIGENDUM IS TO BE ISSUED. ACCORDINGLY, WE ARE ISSUING A CORRIGENDUM AS UNDER: CORRIGENDUM IN THE OPENING PARA OF THE TRIBUNALS ORDER, THE WORD CIT(A) BE READ AS CIT. SIMILARLY, IN THE CONCLUDING PARAGRAPH OF THE ORDER OF THE TRIBUNAL, THE SENTENCE WE THEREFORE SET ASIDE THE ORDER OF THE AO AS WELL CIT(A) IS HEREBY REPLACED BY A SENTENCE WE, THEREFORE, SET ASIDE THE ORDER OF THE CIT. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS DISPOSED OFF. [MP NO. 287/B/2017 (IN MP NO.106/B/2017 IN IT(TP)A NO.135/BANG/2015)] PAGE 3 OF 3 ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH MARCH, 2018. SD/- SD/- (A. K. GARODIA) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : BANGALORE DATED : 14/03/2018 /NS/* COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)-II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER SR. PRIVATE SECRETARY, ITAT, BANGALORE.