Income Tax Officer Ward-1 & TDS, Bagalkot V. Shri Prabhayya Basayya Saraganachani , Bagalkot

MA 358/BANG/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7209 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-01-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 09-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: KAMBIYAVAR
• Keywords: Tax effect

Judgement Text

MP.358/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 MISC.PETITION NO.358/BANG/2018 (IN I.T.A NO.858/BANG/2018) (ASSESSMENT YEAR : 2014-15) INCOME-TAX OFFICER, WARD 1 TDS, BAGALKOT .. APPLICANT V. SHRI. PRABHAYYA BASAYYA SARANGANACHARI AT MUCHAKHANDI TALUKA & DISTRICT BAGALKOT .. RESPONDENT PAN : DOIPS8443L ASSESSEE BY : SHRI. KAMBIYAVAR, ADVOCATE REVENUE BY : SHRI. VIKAS M. SURYAVANSHI, ADDL. CIT HEARD ON : 11.01.2019 PRONOUNCED ON : 11.01.2019 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THIS MP IS FILED BY THE REVENUE, SEEKING RECTIFICA TION OF THE MISTAKE THAT HAS CREPT IN THE ORDER OF THE COMMON O RDER OF THE TRIBUNAL IN ITA NO.858/BANG/2018, DT.01.08.2018, FO R THE ASSESSMENT YEAR 2014-15. MP.358/BANG/2018 PAGE -2 02. THE REVENUE HAS SUBMITTED THAT THE TRIBUNAL WHI LE DISMISSING THE APPEAL OF THE REVENUE HAS WRONGLY CONSIDERED TH E TAX EFFECT IN THE MATTER. IT WAS THE SUBMISSION OF THE LD. DR TH AT THE TAX EFFECT IN THIS CASE IS MORE THAN RS.20 LAKHS. HE HAS DRAW N OUR ATTENTION TO THE ORDER OF THE LOWER AUTHORITIES AND THE GROUNDS RAISED BEFORE US. 03. THE LD. AR HAS NOT DISPUTED THE PROPOSITION AND HAS SUBMITTED THAT THIS CASE IS COVERED BY THE DECISION OF THIS TRIBUNAL IN FAVOUR OF THE ASSESSEE. 04. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. THE REASON FOR DISMISSAL OF THE APPEAL BY THE REVEN UE WAS THAT THE APPEAL OF THE REVENUE FALLS BELOW THE LIMIT OF S.20 LAKHS. HOWEVER THIS FACT IS CONTRARY TO THE RECORD. ACCORDINGLY W E RECALL THE ORDER OF THE TRIBUNAL DT.03.08.2018 AND THE MATTER IS DIR ECTED LISTED FOR HEARING ON 12.02.2019. NO SEPARATE NOTICE SHALL BE ISSUED TO THE PARTIES AS THE DATE OF HEARING WAS ANNOUNCED IN THE OPEN COURT AT THE TIME OF HEARING. 05. IN THE RESULT, MP OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH DAY OF JANUARY, 2019. SD/- SD/- (A. K. GARODIA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBE R BENGALURU DATED : 14. 01.2019 MCN* MP.358/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.