M/s. Veerabhadrappa Sangappa & Company, Sandur V. The Assistant Commissioner of Income Tax, Circle- 1, Bellary

MA 35/BANG/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2132 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 25-06-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 26-02-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI. B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER MP NO.35/BANG/2021 (IN IT(TP)A 1054/BANG/2014) ASSESSMENT YEAR : 2013-14 M/S VEERABHADRAPPA SANGAPPA & COMPANY, NO.2/138, BELLARY ROAD, SANDUR-583 119. PAN AACFV 4029 J VS. THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE - 1, BELLARY. APPELLANT RESPONDENT A SSESSEE BY : SHRI TATA KRISHNA ,ADVOCATE RE VENUE BY : SHRI PRIYADARSHI MISHRA , ADDL.CIT DATE OF HEARING : 25 - 0 6 - 202 1 DATE OF PRONOUNCEMENT : 25 - 06 - 202 1 ORDER PER BEENA PILLAI, JUDICIAL MEMBER THE PRESENT MISCELLANEOUS PETITION HAS BEEN FILED B Y ASSESSEE ALLEGING CERTAIN MISTAKES APPARENT ON RECORD IN THE IMPUGNED ORDER DATED 8/12/2020 PASSED BY THIS TRIBUNAL IN THE ABOVE. PAGE 2 OF 3 MP NO.35/BANG/2021 2. THE LD.AR SUBMITTED THAT, ASSESSEE AT THE TIME OF HEARING HAD FILED RECONCILED FIGURES. HOWEVER THE LD.AO WHILE P ASSING ORDER GIVING EFFECT TO THE ORDER PASSED BY THIS TRIBUNAL DATED 8/12/2020, HAS NOT CONSIDERED THE RECONCILED FIGURES FILED BEF ORE THIS TRIBUNAL . 3. WE HAVE PERUSED THE RECORDS AND THE ARGUMENTS AD VANCED BY BOTH SIDES ON THIS ISSUE. 4. IN OUR VIEW THIS ISSUE RAISED BY ASSESSEE IN THE PRESENT MISCELLANEOUS PETITION DOES NOT AMOUNT TO MISTAKE A PPARENT ON RECORD. 5. ACCORDINGLY WE DISMISS THE MISCELLANEOUS PETITIO N FILED BY ASSESSEE. ORDER PRONOUNCED IN OPEN COURT ON 25 TH JUNE, 2021. SD/- SD/- (B.R BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEM BER BANGALORE, DATED, THE 25 TH JUNE, 2021. /VMS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE PAGE 3 OF 3 MP NO.35/BANG/2021 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -6-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -6-2021 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -6-2021 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -6-2021 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -6-2021 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -6-2021 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -6-2021 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS