Sri. B.S. Manjunath, Bangalore V. The Deputy Commissioner of Income Tax, Central Circle-1(3), Bangalore

MA 42/BANG/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0749 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 07-04-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R PREMI
• Keywords: Rectification of order
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P NO.42 TO 44/BANG/2021 (IN ITA NO.454 TO 456/BANG/2016) ASSESSMENT YEAR : 2010 11 TO 2012-13 SHRI BS MANJUNATH, NO.8, ANRIAY PALATIAL, FLAT NO.1405, 6 TH CROSS, LOTTEGOLLAHALLI, RMV 2 ND STAGE, BENGALURU-560 094. PAN ADVPM 5754 F VS. THE DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(3), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI NARENDRA SHARMA, ADVOCATE REVENUE BY : SMT. R PREMI, JCIT DATE OF HEARING : 02-07-2021 DATE OF PRONOUNCEMENT : 15-07-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT MISCELLANEOUS PETITION HAS BEEN F ILED BY ASSESSEE SEEKING ALLEGED RECTIFICATION OF MISTAKE APPARENT O N RECORD IN ORDER DATED 22/11/2019 PASSED BY THIS TRIBUNAL IN THE ABOVE REFERRED MATTER. 2. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SID ES IN LIGHT OF RECORDS PLACED BEFORE US. PAGE 2 OF 4 MP NO.42 TO 44/BANG/2021 3. THE PETITIONER FILED APPEAL BEFORE THIS TRIBUNAL AGAINST ORDER PASSED BY LD.CIT(A) WITH REGARD TO A SHORT POINT OF , WHETHER THE LD.CIT(A) WAS JUSTIFIED IN DISMISSING THE APPEAL ON THE PREMISES THAT ADMITTED TAX WAS NOT PAID ON THE RETURN OF INC OME WHICH WAS CONSIDERED AS INVALID BY THE LD.AO. BEFORE THIS TRIBUNAL , ASSESSEE RELIED ON ORDER DATED 05/08/2016, PASSED BY THIS TRIBUNAL IN CASE OF M/S.GARDEN CITY RESORTS PVT.LTD., VS DCIT IN ITA NO.218/BANG/2013. 4. THIS TRIBUNAL AFTER VERIFYING THE FACTS REMANDED THE ISSUE BACK TO LD.CIT(A) BY OBSERVING THAT, THE LD.CIT(A) SHOULD HAVE GRANTED SOMETIME AS PRAYED BY ASSESSEE, FOR PAYMENT OF THE TAXES DUE, INSTEAD OF DISMISSING IT IN LIMINE . 5. THE ABOVE VIEW IS BEEN TAKEN BY THIS TRIBUNAL BY APPRAISING THE FACTS, WHICH CANNOT AMOUNT TO BE A MISTAKE APPA RENT ON RECORD UNDER SECTION 254(2) OF THE ACT. ACCORDINGLY, WE DO NOT FIND THIS MISCELLANEOUS PETI TION TO BE MAINTAINABLE. IN THE RESULT THE PRESENT MISCELLANEOUS PETITION FI LED BY ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JULY, 2020 SD/- SD/- (B. R. BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 15 TH JULY, 2020. /VMS/ PAGE 3 OF 4 MP NO.42 TO 44/BANG/2021 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 4 OF 4 MP NO.42 TO 44/BANG/2021 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -07-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -07-2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -07-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -07-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -07-2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -07-2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -07-2020 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