Deputy Commissioner Of Income Tax, CPC, Bangalore V. Devarayapatana Thimmappa Paramesha, Bangalore

MA 38/BANG/2023

AI Insights

The case involves a Miscellaneous Application (MA) filed by the Revenue seeking to recall an order of the Income Tax Appellate Tribunal (ITAT) dated 08.02.2022. The application was filed beyond the statutory period allowed under section 254(2) of the Income Tax Act, 1961. The Tribunal, referencing a High Court judgment, dismissed the application on the grounds that it lacked the authority to condone the delay in filing the MA.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124549 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 25-05-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 08-03-2023
• Other Referred Cases: A. S. Chinnaswamy Raju (HUF) v. ACIT (2018) 300 ITR 96 (Kar.)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAVI SHANKAR SANDEEP CHALAPATHY
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER MA No.38/Bang/2023 (in ITA No.727/Bang/2021) Assessment Year : 2018-19 The Deputy Commissioner of Income Tax, CPC, Bengaluru. Vs. Shri Devarayapatana Thimmappa Paramesha, No.311, Block B3, Sobha Opal, 39 th Cross, 18 th Main, Jayanagar, 4 th Block Bengaluru – 560 041. PAN : ACOPP 0450 F APPLICANTRESPONDENT Revenue by:Shri Bipin C N, Addl. CIT(DR)(ITAT), Bengaluru. Assessee by :Shri. Ravi Shankar for Shri. Sandeep Chalapathy, CA. Date of hearing:26.05.2023 Date of Pronouncement:26.05.2023 O R D E R Per George George K, Judicial Member: This Miscellaneous Application (MA) at the instance of the Revenue is seeking to recall the order of the ITAT in ITA No.727/Bang/2021 dated 08.02.2022. 2. At the very outset, we notice that the MA is filed beyond the prescribed period mentioned under section 254(2) of the Income Tax Act, 1961. The Tribunal does not have power to condone the delay in filing belated the MA. In this context, we rely on the judgment of the Hon’ble jurisdictional High Court in MA No. 38/Bang/2023 (in ITA No.727/Bang/2021) Page 2 of 2 the case of A. S. Chinnaswamy Raju (HUF) v. ACIT reported in (2018) 300 ITR 96 (Kar.). 3. In the result, the MA filed by the Revenue is dismissed. Pronounced in the open court on the date mentioned on the caption page. Sd/- Sd/- (CHANDRA POOJARI) (GEORGE GEORGE K) Accountant Member Judicial Member Bangalore. Dated: 26.05.2023. /NS/* Copy to: 1.Appellants2.Respondent 3.CIT4.CIT(A) 5.DR, ITAT, Bangalore.6.Guard file By order Assistant Registrar, ITAT, Bangalore.