The Joint Commissioner Of Income Tax (OSD), Exemptions, Bangalore V. M/s. Baldwin Boys High School, Bangalore

MA 49/BANG/2020

• Counselvise Citation: [2020] 109 COUNSELVISE.COM (IT) 9331 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-12-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1997-1998
• Appeal Filed On: 02-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ELAMURUGU G
• Assessee Lawyers: S ANNAMALAI
• Keywords: Tax effect

Judgement Text

MP NO.49/BANG/2020 BALDWIN BOYS HIGH SCHOOL 1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN , ACCOUNTANT MEMBER MP NO.49/BANG/2020 [IN ITA 606/BANG/2001] ASSESSMENT YEAR : 1997 - 98 THE DCIT CIRCLE 3(1), BANGALORE. VS. BALDWIN BOYS HIGH SCHOOL, NO.90, RICHMOND ROAD, BANGALORE-560 025 PAN: AAAAB 2549N APPELLANT RESPONDENT APPELLANT BY : SHR I ELAMURUGU, G., JCIT RESPONDENT BY : SHRI S. ANNAMALAI, ADVOCATE DATE OF HEARING : 04.12 .2020 DA TE OF PRONOUNC EMENT : 04. 1 2 .2020 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS IS A MP FILED BY THE REVENUE U/S.254(2) OF THE INCOME TAX ACT, 1961 (ACT) PRAYING FOR RECALLING THE ORDER OF TRIBUNAL DATED 8 .8.2020 RELATING TO AY 1997-98. 2. THE ABOVE APPEAL WAS DISMISSED ON THE GROUND TH AT THE TAX EFFECT INVOLVED IN THE APPEAL BY THE REVENUE WAS LESS THAN RS.50 LACS AND IN VIEW OF THE CBDT CIRCULAR NO.17/2019 DATED 8.8.2019 WHEREIN IT WAS PROVIDED THAT THE REVENUE SHALL NOT PREFER ANY APPEAL BEFORE TRIBUNAL WHERE TAX EFFECT IS LESS THAN RS.50 LACS AND THAT THE SAID LIMIT WILL ALSO APPLY TO APPEALS PENDING AS ON THE DATE O F THE ISSUE OF CIRCULAR. 3. IN THE SAID ORDER, THE NAME OF THE ASSESSEE WAS WRONGLY MENTIONED AS BALDWIN GIRLS HIGH SCHOOL INSTEAD OF BALDWIN BOYS HIGH SC HOOL. A CORRIGENDUM DATED 29.6.2020 WAS ISSUED WHEREBY THE CORRECT NAME BALD WIN BOYS HIGH SCHOOL WAS REFLECTED IN THE ORDER DATED 8.8.2020. MP NO.49/BANG/2020 BALDWIN BOYS HIGH SCHOOL 2 4. THE REVENUE FILED THIS MP ON 2.3.2020, WITHIN T HE PERIOD OF 6 MONTHS AS PRESCRIBED IN SEC.254(2) OF THE ACT. IN THE SAID MP, THE REVENUE HAS PRAYED FOR RECALLING THE ORDER DATED 8.8.2019 BECAUSE THE TAX EFFECT IN THE APPEAL OF THE REVENUE WAS MORE THAN RS.50 LACS. IN THE SAID MP, THE CAUSE TITLE WAS SH OWN AS BALDWIN GIRLS HIGH SCHOOL BY FOLLOWING THE NAME AS FOUND IN THE CAUSE TITLE PRIO R TO ISSUE OF CORRIGENDUM DATED 29.6.2020. THE REVENUE HOWEVER FILED ANOTHER MP ON 10.11.2020 REFLECTING THE CORRECT NAME BALDWIN BOYS HIGH SCHOOL SEEKING RECALL OF T HE ORDER OF THE TRIBUNAL DATED 8.8.2019. THIS MP HAS TO BE TREATED AS A REVISED M P IN MP49/BANG/2020 BECAUSE THE MP FILED BY THE REVENUE ON 10.11.2020 WAS ON ORAL D IRECTION OF THE TRIBUNAL WHILE HEARING MP 49/BANG/2020. THE MP FILED ON 10.11.202 0 IS TREATED AS A REVISED MP IN MP 49/BANG/2020 WHICH REFLECTS THE CORRECT NAME OF THE ASSESSEE BALDWIN BOYS HIGH SCHOOL. 5. THE ADMITTED POSITION IS THAT THE TAX EFFECT IN VOLVED IN THE APPEAL IS MORE THAN RS.50 LACS AND THEREFORE THIS APPEAL BY THE REVENUE IS MA INTAINABLE AND WAS ERRONEOUSLY DISMISSED AS AN APPEAL IN WHICH TAX EFFECT IS LESS THAN RS.50 LACS. WE THEREFORE RECALL THE ORDER DATED 8.8.2019 IN SO FAR AS THE APPEAL OF THE REVENUE BEING ITA 606/BANG/2001 IS CONCERNED. THE REGISTRY IS DIRECT ED TO FIX THE APPEAL IN DUE COURSE FOR HEARING AFTER NOTICE TO THE PARTIES. 6. IN THE RESULT, THE MP IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 4 TH DAY OF DECEMBER, 2020. SD/- SD/- (B.R.BASKARAN) ( N.V. VASUDEVAN) ACCOUNTANT MEMBER VICE-PRESIDENT BANGALORE, DATED, THE 4 TH DECEMBER, 2020. */DESAI MURTHY/ MP NO.49/BANG/2020 BALDWIN BOYS HIGH SCHOOL 3 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.