M/s Netscout Systems Software India Pvt. Ltd., Bangalore V. Deputy Commissioner of Income Tax, Circle-12(2), Bangalore

MA 366/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5558 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 19-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R N SIDDAPP A JI
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER M.P. NO. 366/BANG/2018 (IN M.P. NO. 132/BANG/2018 (IN IT(TP)A NO. 1212/BANG/2011 & C.O. NO. 30/BANG/2012)) ASSESSMENT YEAR : 2005 - 06 M/S. NETSCOUT SYSTEMS SOFTWARE INDIA PRIVATE LIMITED, MANYATA EMBASSY BUSINESS PARK, SILVERY FIR (BLOCK L5-WING B), 7 TH FLOOR, RACHENAHALLI, NAGAVARA VILLAGE RING ROAD, OUTER RING ROAD, BANGALORE 560 045. PAN: AAICS0944E VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 12 (2), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI CHAVALI NARAYAN, CA RESPONDENT BY : SHRI R.N. SIDDAPPAJI, ADDL. CIT (DR) DATE OF HEARING : 17 .0 5 .201 9 DATE OF PRONOUNCEMENT : 17 .0 5 .201 9 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS M.P. IS FILED BY THE ASSESSEE STATING THAT THERE IS AN APPARENT MISTAKE IN THE IMPUGNED ORDER PASSED BY THE TRIBUNAL ON 08.06.2018 IN M.P. NO. 132/BANG/2018. 2. BOTH SIDES WERE HEARD. FOR THE SAKE OF READY REFERENCE, WE REPRODUCE SUB- SECTION (2) OF SECTION 254 OF IT ACT. THE SAME IS AS UNDER. ORDERS OF APPELLATE TRIBUNAL. 254. (2) THE APPELLATE TRIBUNAL MAY, AT ANY TIME WITHIN SIX MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED, WITH A VIEW TO RECTIFYING ANY MISTAKE APPARENT FROM THE RECORD, AMEND ANY ORDER PASSED BY IT UNDER SUB-SECTION (1), AND SHALL MAKE SUCH AMENDMENT IF M.P. NO. 366/BANG/2018 (IN M.P. NO. 132/BANG/2018 (IN IT(TP)A NO. 1212/BANG/2011 & C.O. NO. 30/BANG/2012)) PAGE 2 OF 3 THE MISTAKE IS BROUGHT TO ITS NOTICE BY THE ASSESSEE OR THE ASSESSING OFFICER : PROVIDED THAT AN AMENDMENT WHICH HAS THE EFFECT OF ENHANCING AN ASSESSMENT OR REDUCING A REFUND OR OTHERWISE INCREASING THE LIABILITY OF THE ASSESSEE, SHALL NOT BE MADE UNDER THIS SUB-SECTION UNLESS THE APPELLATE TRIBUNAL HAS GIVEN NOTICE TO THE ASSESSEE OF ITS INTENTION TO DO SO AND HAS ALLOWED THE ASSESSEE A REASONABLE OPPORTUNITY OF BEING HEARD : PROVIDED FURTHER THAT ANY APPLICATION FILED BY THE ASSESSEE IN THIS SUB- SECTION ON OR AFTER THE 1ST DAY OF OCTOBER, 1998, SHALL BE ACCOMPANIED BY A FEE OF FIFTY RUPEES. 3. FROM THE CONTENTS OF SUB-SECTION (2) OF SECTION 254 AS REPRODUCED ABOVE, IT IS SEEN THAT AS PER THE PROVISIONS OF SECTION 254(2) OF IT ACT, THE TRIBUNAL CAN RECTIFY AN APPARENT MISTAKE, IF ANY, IN THE ORDER PASSED BY IT UNDER SUB- SECTION (1) OF SECTION 254 WHEREAS IN THE PRESENT CASE, THE REQUEST IS MADE BY THE ASSESSEE FOR RECTIFICATION OF SOME ALLEGED MISTAKES IN THE ORDER PASSED BY THE TRIBUNAL UNDER SUB-SECTION (2) OF SECTION 254 OF IT ACT. HENCE IT IS SEEN THAT THE REQUEST OF THE ASSESSEE IS OUTSIDE THE SCOPE OF SECTION 254(2) OF IT ACT AND THEREFORE, THIS M.P. OF ASSESSEE IS NOT MAINTAINABLE AND WE DISMISS THE SAME. 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS DISMISSED. 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 17 TH MAY, 2019. /MS/ M.P. NO. 366/BANG/2018 (IN M.P. NO. 132/BANG/2018 (IN IT(TP)A NO. 1212/BANG/2011 & C.O. NO. 30/BANG/2012)) PAGE 3 OF 3 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.