M/s. Scicom Contact Centre Services Pvt. Ltd., Bangalore V. DCIT, Bangalore

MA 311/BANG/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6167 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 08-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S VENKATESH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE SMC-A BENCH, BANGALORE BEFORE SHRI A.K.GARODIA, ACCOUNANT MEMBER [MP NO. 311/B/2017 (IN IT(TP)A NO. 173/ (BANG) 2012)] (ASSESSMENT YEAR : 2005 06) THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 12 (3), BANGALORE. APPELLANT VS M/S SCICOM CONTACT CENTRE SERVICES PVT. LTD., 24, NENAPU GROUND FLOOR, 14 TH CROSS, 2 ND B MAIN ROAD, SOUNDRYA LAYOUT, HESARAGHATTA ROAD, BANGALORE 560073. PAN. AAJCS3726P RESPONDENT ASSESSEE BY : SHRI SANDEEP C. , C. A. REVENUE BY : SHRI S. VENKATESH, JCIT (DR) DATE OF HEARING : 16 02 2018 DATE OF PRONOUNCEMENT : 16 02 2018 O R D E R PER A. K. GARODIA, A.M.: THIS M. P IS FILED BY THE REVENUE ON 08.12.2017 ALL EGING CERTAIN APPARENT MISTAKES IN THE TRIBUNAL ORDER PASSED ON DATED 16. 09.2016. 2. IT IS SUBMITTED BY THE LEARNED AR OF THE ASSESSE E AT THE OUTSET THAT THIS M. P. FILED BY THE REVENUE IS TIME BARRED BECAUSE, THE M. P. COULD HAVE BEEN FILED UP TO 31.03.2017 BEING THE END OF SIX MONTHS FROM THE EXPIRY OF SEPTEMBER 2016 BEING THE MONTH IN WHICH THE TRIBUNAL ORDER WAS PAS SED. IN VIEW OF THESE FACTS, I HOLD THAT THE M. P. FILED BY THE REVENUE IS TIME BA RRED. M. P. NO. 311/(BANG)2017 (IN IT(TP)A NO. 173/BANG/2012) 2 3. IN THE RESULT, THE M. P. OF THE REVENUE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 16 TH FEBRUARY, 2018. /MS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.