Addl.CIT, Bangalore V. M/s Astra Zeneca Pharma India Ltd., Bangalore

MA 29/BANG/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6330 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-05-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1996-1997
• Appeal Filed On: 18-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: HARSHA PRAKASH
• Assessee Lawyers: H V GOWTHAMA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI , JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P. NO.29/BANG/2011 (ARISING OUT OF S.P. NO.16/BANG/2011 IN ITA NO.1224/BANG/2010) ASSESSMENT YEAR : 1996-97 THE ADDITIONAL COMMISSIONER OF INCOME TAX, (LTU), BANGALORE. : APPLICANT VS. M/S. ASTRA ZENECA PHARMA INDIA LTD., P.B. NO.2483, OFF BELLARY ROAD, HEBBAL, BANGALORE 560 024. : RESPONDENT APPLICANT BY : SHRI HARSHA PRAKASH, CIT(DR) RESPONDENT BY : SHRI H.V. GOWTHAMA, C.A. O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE REVENUE SEEKING RECTIFICATION OF THE ORDER OF THE TRIBUNAL DATED 08 .02.2011 IN S.P. NO. 16/BANG/2011 ARISING OUT OF ITA NO.1224/BANG/2010 F OR THE ASSESSMENT YEAR 1996-97. 2. IT WAS SUBMITTED BY THE LD. DR THAT THE TRIBUNAL IN ITS ORDER MENTIONED SUPRA STATED INCORRECTLY IN PAGE 2 PARA 3 THE ASSESSING OFFICER MP 29/B/11 PAGE 2 OF 3 PASSED AN ORDER U/S. 143(3) R.W.S. 254 ON 15.12.200 9 INSTEAD OF STATING AS ASSESSING OFFICER PASSED AN ORDER OF OGE TO CIT(AP PEALS) ORDER DATED 19.11.2010. COPY OF THE ORDER GIVING EFFECT TO C IT(APPEALS)S ORDER PASSED BY THE AO DATED 19.11.2010 IS FILED ON RECOR D. HE THEREFORE SUBMITTED THAT THE MISTAKE APPARENT ON THE RECORD M AY BE RECTIFIED. 3. THE LD. AR FOR THE ASSESSEE HAS FILED WRITTEN SUBMISSION ON THE PETITION AND SUBMITTED THAT THE ASSESSING OFFICER W HILE GIVING EFFECT TO THE ORDER OF CIT(APPEALS) DATED 19.11.2010 CLAIMED TAX DEMAND OF RS.5,54,60,290. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. THE DEMAND SOUGHT TO BE STAYED IN S.P. NO . 16/BANG/2011 WAS FOR THE OUTSTANDING DEMAND OF RS.5,54,60,290 EMANAT ING FROM THE ORDER GIVING EFFECT TO THE CIT(APPEALS)S ORDER DATED 30. 8.2010 PASSED BY THE ASSESSING OFFICER ON 19.11.2010. THE CONTENTION OF THE REVENUE THAT THERE IS A MISTAKE APPARENT ON THE RECORD IS TO BE ACCEPTED. THEREFORE, IN PAGE 2 OF THE ORDER OF THE TRIBUNAL DATED 8.2.11, T HE OPENING SENTENCE IN PARA 3 WHICH READS AS 3. THE ASSESSING OFFICER PAS SED AN ORDER U/S. 143(3) R.W.S. 254 ON 15.12.2009 .. IS SUBSTIT UTED TO READ AS UNDER : 3. THE ASSESSING OFFICER PASSED AN ORDER DATED 19. 11.2010 GIVING EFFECT TO CIT(APPEALS) ORDER DATED 30.8.2010 .. 5. EXCEPT FOR THE ABOVE MODIFICATION, REST OF THE O RDER OF THE TRIBUNAL DATED 8.2.2011 REMAINS UNCHANGED. 6. IN THE RESULT, THE MISCELLANEOUS PETITION IS ALL OWED. MP 29/B/11 PAGE 3 OF 3 PRONOUNCED IN THE OPEN COURT ON THIS 23 RD DAY OF MAY, 2011. SD/- SD/- ( SMT. P. MADHAVI DEVI ) (A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 23 RD MAY, 2011. DS/- COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE (1+1) BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.