M/s Allegis Services India Pvt Ltd , Bangalore V. Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore , Bangalore

MA 302/BANG/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0646 (ITAT-BANGALORE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 11-09-2018
• Court: TRIBUNAL

Judgement Text

MP.302/BANG/2018 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.302/BANG/2018 (IN I.T.A NO.325/BANG/2018 (ASSESSMENT YEAR : 2011-12) M/S. ALLEGIS SERVICES INDIA LTD, COMMERCE @ MANTRI LEVEL-3, BANNERGHATTA ROAD, BENGALURU 560 076 .. APPLICANT PAN : AAFCA0825M V. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 1 (1)(1), BENGALURU .. RESPONDENT ASSESSEE BY : SHRI. CHAVALI NARAYAN, CA REVENUE BY : SHRI. D. K. JHA, ADDL. CIT HEARD ON : 16.11.2018 PRONOUNCED ON : 07.12.2018 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THE PRESENT MISCELLANEOUS PETITION IS FILED BY THE ASSESSEE, SEEKING MODIFICATION OF THE ORDER OF THE TRIBUNAL I N ITA.325/BANG.2018, DT.13.06.2018, AND ALSO WITH A P RAYER THAT THE ASSESSEE BE PERMITTED TO FILE THE NECESSARY DOCUMEN TS IN SUPPORT OF MP.302/BANG/2018 PAGE - 2 THE SUBMISSIONS AND HAS ALSO SOUGHT FOR GRANT OF AN OPPORTUNITY OF BEING HEARD. 02. PARAS 2 AND 3 OF THE MISCELLANEOUS PETITION FIL ED BY THE ASSESSEE CONTAINS THE ALLEGED APPARENT MISTAKE POIN TED OUT BY THE ASSESSEE ALONG WITH ASSESSEES PRAYER. FOR THE SAK E OF REFERENCE, THESE TWO PARAS FROM THE MP ARE REPRODUCED BELOW : MP.302/BANG/2018 PAGE - 3 03. THE LD. AR MADE VARIOUS SUBMISSIONS IN SUPPORT OF THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE. 04. ON THE CONTRARY, THE LD. DR HAS VEHEMENTLY OPPO SED THE MISCELLANEOUS PETITION AND SUBMITTED THAT THERE IS NO ERROR APPARENT FROM RECORD WHICH IS REQUIRED TO BE CORRECTED. 05. WE HAVE HEARD THE RIVAL SUBMISSIONS. FROM THE CONTENTS OF THE MISCELLANEOUS PETITION REPRODUCED ABOVE, IT IS CLEAR THAT THE ASSESSEE IS ALSO ACCEPTING THAT AS PER THE DIRECTIO N OF THE BENCH ON THE DATE OF HEARING, I.E., 30.05.2018, CERTAIN INFO RMATION WAS REQUIRED TO BE PROVIDED BY THE ASSESSEE TO THE BENC H. IT IS AN ADMITTED POSITION THAT THE ASSESSEE HAS FAILED TO P ROVIDE SUCH REQUIRED INFORMATION TILL PASSING OF THE ORDER BY T HE TRIBUNAL ON 13.06.2018. IN THE MP FILED BY THE ASSESSEE, IT IS NOT THE CASE OF THE ASSESSEE THAT SUCH INFORMATION WAS FILED BY THE ASS ESSEE BUT NOT CONSIDERED BY THE BENCH. NO REQUEST WAS MADE BY TH E ASSESSEE ASKING FOR EXTRA TIME FOR FILING OF THE INFORMATION . IN THE PRESENT MP.302/BANG/2018 PAGE - 4 MP, IT IS THE ONLY PRAYER OF THE ASSESSEE THAT THE ASSESSEE SHOULD BE PERMITTED TO FILE THE REQUISITE DOCUMENTS IN SUPPOR T OF THE ASSESSEES SUBMISSIONS. THIS PRAYER DOES NOT AMOUNT TO AN APP ARENT MISTAKE IN THE IMPUGNED ORDER OF THE TRIBUNAL AND THEREFORE TH ERE IS NO MERIT FILED BY THE ASSESSEE. THEREFORE THE SAME IS LIABL E TO BE REJECTED. 06. IN THE RESULT, MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH DAY OF DECEMBER, 2018. SD/- SD/- (A. K. GARODIA) (L ALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER BENGALURU DATED : 04.12.2018 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 ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.