M/s Our Lady of Miracles, Mangalore V. The Deputy Commissioner of Income Tax International Taxation , Mangalore

MA 309/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5555 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 24-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A RAMESH KUMAR
• Assessee Lawyers: K SESHADRI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER M.P. NO. 309/BANG/2018 (IN IT(IT)A NO. 935/BANG/2017) ASSESSMENT YEAR : 20 14 - 15 M/S. OUR LADY OF MIRACLES(MILAGRES CHURCH), HAMPANKATTA, MANGALORE 575001. TAN: BLRM00188G VS. THE ACIT, (IT), MANGALORE. APPELLANT RESPONDENT ASSESSEE BY : SHRI K. SESHADRI, C. A. REVENUE BY : SHRI A. RAMESH KUMAR, JCIT (DR) DATE OF HEARING : 10.05.2019 DATE OF PRONOUNCEMENT : 16 .0 5 .2019 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS M.P. IS FILED BY THE ASSESSEE POINTING OUT CERTAIN APPARENT MISTAKES IN THE IMPUGNED TRIBUNAL ORDER DATED 31.08.2018. 2. AS PER THIS M. P., THIS IS CONTENDED THAT TWO ADDITIONAL GROUNDS WERE RAISED BY THE ASSESSEE BUT THE SAME WERE NOT DECIDED. 3. IN COURSE OF HEARING, IT WAS SUBMITTED BY THE LEARNED AR OF THE ASSESSEE THAT IN PARA 4 OF THE IMPUGNED TRIBUNAL ORDER, THESE TWO ADDITIONAL GROUNDS ARE REPRODUCED BUT WHILE DECIDING THE ISSUE ABOUT INTEREST U/S 201 (1A) AS PER PARA 14 OF THE TRIBUNAL ORDER, THESE TWO ADDITIONAL GROUNDS ARE NOT DECIDED WHICH CONTAIN ALTERNATIVE PLEAS. LEARNED DR ALTHOUGH SUBMITTED THAT THERE IS NO APPARENT MISTAKE IN THE TRIBUNAL ORDER BUT HE COULD NOT DEMONSTRATE AS TO HOW THE ISSUE ABOUT ALTERNATIVE PLEA RAISED IN THESE TWO ADDITIONAL GROUNDS CAN BE SAID TO HAVE BEEN DECIDED IN THE FACTS OF THE PRESENT CASE AS DISCUSSED ABOVE. M.P. NO. 309/BANG/2018 (IN IT(IT)A NO. 935/BANG/2017) PAGE 2 OF 2 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND IN VIEW OF ABOVE DISCUSSION, WE RECALL THIS TRIBUNAL ORDER FOR THE LIMITED PURPOSE TO DECIDE THESE TWO ADDITIONAL GROUNDS AFTER HEARING BOTH SIDES. REGISTRY IS DIRECTED TO POST THESE APPEALS FOR HEARING ON 11.06.2019. SINCE THIS DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, NO NOTICE OF HEARING IS REQUIRED TO BE ISSUED. 5. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (LALIET KUMAR) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 16 TH MAY, 2019. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.