Shri. Dinesh Kumar Singhi, Bangalore V. Deputy Commissioner of Income Tax, Central Circle-1(2), Bangalore

MA 290/BANG/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4016 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 04-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN SINGH MEENA
• Assessee Lawyers: K R PRADEEP
• Section: 143(3); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH C BEFORE S HRI SUNIL KUMAR YADAV , JUDICIAL MEMBER AND SHRI JASON P BOAZ , ACCOUNTANT MEMBER M.P. NO. & ASST. YEAR PETITONER RESPONDENT M P NO.290/BANG/2018 (IN ITA 699/BANG/2015 ) (2005 - 06) SHR I DINESH KUMAR SINGHI, NO.19, SINGHI VILLA, NORRIS ROAD, SHANTINAGAR, BANGALORE - 560 027 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), BANGALORE. M P NO.291/BANG/2018 (IN ITA 1054/BANG/2015 ) ( 2011 - 12) SHRI DINESH KUMAR SINGHI, BANGALORE - 560 027 D Y. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(2), BANGALORE. PETITIONER BY : SHRI K.R. PRADEEP, C.A. R E SPONDENT BY : MS. SUMAN SINGH MEENA, ADDL. CIT (D.R) . DATE OF H EARING : 28.09 .2018. DATE OF P RONOUNCEMENT : 09 .10 .201 8 . O R D E R PER SHRI JASON P BOAZ, AM : THESE TWO MISCELLANEOUS PETITIONS ( M.PS ) FILED BY THE ASSESSEE ARE IN RESPECT OF THE COMBINED ORDER OF THE TR IBUNAL DT.10.04.2018. M.P. NO.290/BANG/2018 IN ITA NO.699/BANG/2015 FOR A.Y. 2005 - 06. 2. WE FIRST TAKE UP THE M.P. NO.290/BANG/2018 FILED IN RESPECT OF TRIBUNAL ORDER IN ITA NO.699/BANG/2015 DT.10.04.2018. ACCORDING TO THE 2 M P NOS.290 & 291/BANG/2018 (IN IT A NO S . 699 & 1054 /BANG/20 15 ) PETITIONER, THERE ARE CERTAIN MISTAKES APPARENT ON THE FACE OF THE RECORD THAT HAVE CREPT INTO THE TRIBUNAL ORDER DT.10.4.2018 IN THE CASE ON HAND. IN THIS REGARD, THE PETITIONER HAS PUT FORTH THE FOLLOWING SUBMISSIONS IN THE M.P. WHICH ARE EXTRACTED HEREUNDER : - 1) AT PAGE 22, PAR A 6.1.2, LINE 2, IT IS STATED AS REPRODUCED UNDER : 6.1.2 AS PER THE RECORD BEFORE US, THE RETURN OF INCOME FOR ASSESSMENT YEAR 2005 - 06 WAS FILED ON 29.3.2006 AND . THE RETURN OF INCOME FOR ASSESSMENT YEAR 2005 - 06 WAS FILED ON 30.10.2005 (PB PAGE 1). HENCE THE CORRECT DATE MAY BE SUBSTITUTED. 2) AT PAGE 33, PARA 6.1.6, LINE 10, IT IS STATED AS REPRODUCED UNDER : .., THE ORDER OF ASSESSMENT FOR ASSESSMENT YEAR 2005 - 06 PASSED UNDER 143(3) R.W.S. 153A OF THE ACT VIDE ORDER DT.14.3.2013 IS CANCELLED. C ONSEQUENTLY, THE ORIGINAL ASSESSMENT AND INCOME RETURNED AS PER THE ORIGINAL RETURN OF INCOME FILED ON 28.10.20 0 5 AT RS.2,92,04,526 STANDS RESTORED. THE ASSESSMENT ORDER FOR ASSESSMENT YEAR 2005 - 06 PASSED UNDER 143(3) RWS 153A OF THE ACT IS DATED 11.03.2 013. THE ORIGINAL ASSESSMENT AND INCOME RETURNED AS PER THE ORIGINAL RETURN OF INCOME IS ON 30.10.20 0 5 AT RS.39,97,93,335. HENCE SUITABLE CORRECTION MAY BE MADE. 3. WE HAVE HEARD BOTH PARTIES IN THE MATTER AND CAREFULLY PERUSED THE MATERIAL ON RECOR D AND FIND THAT CERTAIN INADVERTENT ERRORS HAVE CREPT INTO THE TRIBUNAL ORDER. IN OUR VIEW, THESE ARE MISTAKES APPARENT ON THE FACE OF THE TRIBUNAL ORDER AND ARE REQUIRED TO BE CORRECTED. WE ACCORDINGLY AMEND THE ORDER AS UNDER : 3 M P NOS.290 & 291/BANG/2018 (IN IT A NO S . 699 & 1054 /BANG/20 15 ) I) AT PAGE 22, OF THE IMPUGNED ORDER FOR ASSESSMENT YEAR 2005 - 06, PARA 6.1.2 IS AMENDED AS UNDER : 6.1.2 AS PER THE RECORD BEFORE US, THE RETURN OF INCOME FOR ASSESSMENT YEAR 2005 - 06 WAS FILED ON 30.10.2005 AND . II) AT PAGE 33 OF THE TRIBUNAL ORDER FOR ASSESSMENT YEAR 2005 - 06, PARA 6.1.6 IS AMENDED AS UNDER : .., THE ORDER OF ASSESSMENT FOR ASSESSMENT YEAR 2005 - 06 PASSED UNDER 143(3) R.W.S. 153A OF THE ACT VIDE ORDER DT.11.3.2013 IS CANCELLED. CONSEQUENTLY, THE ORIGINAL ASSESSMENT AND INCOME RETURNED AS PER THE ORI GINAL RETURN OF INCOME FILED ON 30.10.200 5 AT RS. 39,97,93,335 STANDS RESTORED. M.P. NO.291/BANG/2015 IN ITA NO.1054/BANG/2015 FOR A.Y. 2011 - 12. 4. IN THIS M.P. FOR ASSESSMENT YEAR 2011 - 12 IN THE CASE ON HAND, ACCORDING TO THE PETITIONER, THERE ARE E RROR IN THE GROUND NOS. MENTIONED WHICH ARE APPARENT ON THE FACE OF THE RECORD WHICH ARE A UNDER : 1) AT PAGE 112, PARA 39, THE GROUND NO. IS MENTIONED AS 7. THE RELEVANT GROUND NOS. ARE 7 TO 9. THE SAME MAY BE RECTIFIED. 2) AT PAGE 114, PARA 40, THE GR OUND NOS. ARE MENTIONED AS 8 TO 13. THE RELEVANT GROUND NOS. ARE 10 TO 13. AT PAGE 115, PARA 40.2.1, LINE 3, THE GROUND NOS. ARE MENTIONED AS 8 TO 12. THE RELEVANT GROUND NOS. ARE 10 TO 13. AT PAGE 115, PARA 40.2.2, LINE 1 & 4, THE GROUND NO. IS MENTIO NED AS 13. THE RELEVANT GROUND NO. IS 15. 4 M P NOS.290 & 291/BANG/2018 (IN IT A NO S . 699 & 1054 /BANG/20 15 ) AT PAGE 117, PARA 40.5.1, LINE 1 & 4, THE GROUND NO. IS MENTIONED AS 13. THE RELEVANT GROUND NO. IS 15. AT PAGE 117, PARA 40.5.2, LINE 4 & 9, THE GROUND NO. IS MENTIONED AS 13. THE RELEVANT GROUND NO. IS 15. THE ABOVE MAY KINDLY BE RECTIFIED. 5. WE HAVE HEARD BOTH PARTIES AND CAREFULLY PERUSED THE IMPUGNED TRIBUNAL ORDER FOR ASSESSMENT YEAR 2011 - 12 IN ITA NO.1054/BANG/2015 AND FIND THAT CERTAIN INADVERTENT MISTAKES HAVE CREPT INTO THE TRIBUNAL ORDER THAT ARE MISTAKES APPARENT FROM THE FACE OF THE RECORD AND REQUIRE RECTIFICATION. WE ACCORDINGLY AMEND THE ORDER TO READ AS UNDER : - I) AT PAGE 112, PARA 39 OF TRIBUNAL ORDER FOR A.Y. 2011 - 12, GROUND NOS. ARE AMENDED AS 7 TO 9. II) AT PAGE 114, PARA 40, GROUND N OS. ARE AMENDED AS 10 TO 13. III) AT PAGE 115, PARA 40.2.1, GROUND NOS. ARE AMENDED AS 10 TO 13. IV) AT PAGE 115, PARA 40.2.2, LINE 1 TO BE READ AS GROUND NO.15. V) AT PAGE 117, PARA 40.5.1, LINE 1 TO BE READ AS GROUND NO. IS 15. VI) AT PAGE 117, PARA 40.5.2, LAST SENTENCE TO BE READ AS UNDER : CONSEQUENTLY, GROUND NO.15 OF THE ASSESSEE'S APPEAL FOR ASSESSMENT YEAR 2011 - 12 IS ALLOWED FOR STATISTICAL PURPOSES. 5 M P NOS.290 & 291/BANG/2018 (IN IT A NO S . 699 & 1054 /BANG/20 15 ) 6. IN THE RESULT, THE ASSESSEE'S M.PS FOR ASSESSMENT YEARS 2005 - 06 AND 2011 - 12 ARE ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 9TH OCT. , 201 8 . SD/ - ( SUNIL KUMAR YADAV ) JUDICIAL MEMBER SD/ - ( JASON P BOAZ ) ACCOUNTANT MEMBER BANGALORE, DT. 09 . 10 .2018 *REDDY GP COPY TO : 1 APPELLANT 4 CIT(A) 2 RESPONDENT 5 DR. ITAT, BANGALORE 3 CIT 6 GUARD FILE ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL BANGALORE.