Shri. Gurukiran Jayaram Shetty , Bangalore V. The Deputy Commissioner of Income Tax, Circle-2(3)(1), Bangalore

MA 326/BANG/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 6767 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-12-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 10-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

MP.326/BANG/2018 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.326/BANG/2018 (IN I.T.A NO.328/BANG/2017) (ASSESSMENT YEAR : 2011-12) SHRI. GURUKIRAN JAYARAM SHETTY, NO.94/5, 2 ND MAIN, 3 RD CROSS, WIDIA LAYOUT, ATTIGUPPE, VIJAYANAGAR, BENGALURU 560 040 .. APPLICANT PAN : AFVPG5167N V. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 2(3)(1), BENGALURU .. RESPONDENT ASSESSEE BY : SHRI. MUKESH JAIN, CA REVENUE BY : SHRI. VIKAS K SURYAVAMSHI, ADDL. CIT HEARD ON : 21.12.2018 PRONOUNCED ON : .12.2018 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THE PRESENT MP IS FILED BY THE ASSESSEE SEEKING RE CALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.328/BANG/2017, DT.0 1.06.2018, FOR THE ASSESSMENT YEAR 2011-12. MP.326/BANG/2018 PAGE - 2 02. THE ASESSEE IN THE MP HAS POINTED OUT THAT THE TRIBUNAL HAS NOT CONSIDERED THE ARGUMENTS SUBMITTED BY THE ASSES SEE. OUR ATTENTION WAS DRAWN TO PARA 7 OF THE ORDER OF THE T RIBUNAL. 03. ON THE OTHER HAND THE LD. DR SUBMITTED THAT THE RE IS NO ERROR IN THE ORDER PASSED BY THE TRIBUNAL. 04. WE HAVE GONE THROUGH THE ORDER OF THE TRIBUNAL. THE TRIBUNAL WHILE RECORDING THE FINDING HAS RECORDED, THAT THE CIT (A) HAS NOT ONLY CONSIDERED THE NON-EXPLANATION OF THE ADMISSION MADE BY THE ASSESSEE, BUT ON MERIT BASED ON THE SUBMISSI ON MADE BY THE ASSESSEE DURING THE COURSE OF PROCEEDINGS BEFORE AS SESSING OFFICER WELL AS BEFORE CIT (A). IN VIEW OF THE ABOVE FACTS , WE FIND NO INFIRMITY IN THE ORDER OF THE TRIBUNAL. 05. IN THE RESULT, WE DISMISS THE MP FILED BY THE A SSESSEE. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST DAY OF DECEMBER, 2018 SD/- SD/- (A. K. GARODIA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBE R BENGALURU DATED : 21.12.2018 MCN* MP.326/BANG/2018 PAGE - 3 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.