M/s Mookambika Associates, Bangalore V. Assistant Commissioner of Income tax, Bangalore

MA 50/BANG/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 3144 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-07-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 20-04-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G R REDDY
• Assessee Lawyers: C RAMESH
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE , ACCOUNTANT MEMBER MISC. PETN.NO.50/BANG/2015 (IN ITA NO. 98 / BANG/20 1 3 ) (ASSESSMENT YEAR: 200 7 - 08 ) M/S.MOOKAMBIKA AS SOCIATES, NO.14, LAKSHMI COMPLEX, 3 RD CROSS, JOURNALIST COLONY, BANGALORE - 560002. PETITIONER PAN:ABUFS3239F VS. ASST. COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE 2(1), BANGALORE. RESPONDENT PETITIONER BY: SHRI C.RAMESH, CA. RESPONDENT BY: SHRI G.R.REDDY , CIT(DR) . DATE OF HEARING : 24 /0 7 /2015. DATE OF PRONOUNCEMENT: 24 / 0 7 / 2015 . O R D E R PER SMT. P. MADHAVI DEVI, JM : THIS APPLICATION IS FILED BY THE ASSESSEE U/S 254(2) OF THE INCOME - TAX ACT, 1961 [ ACT ] SE EKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 0 5/ 0 1/2015 IN ITA NO . 98/BANG/2013 DISMISSING THE APPEAL FOR NON - PAYMENT OF ADMITTED TAX. MP NO . 50 /BANG/201 5 M/S.MOO KAMBIKA ASSOCIATES PAGE 2 OF 4 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE HAS FILED RETURN OF INCOME FOR THE ASSESSMENT YEAR 2007 - 08 ON 20/9/2010 DECLARING TOTAL INCOME OF RS.1,56,0 0,0 00/ - BUT DUE TO PAUCITY OF FUNDS, TAX ON THE RETURNED INCOME COULD NOT BE PAID. IT WAS SUBMITTED THAT THE ASSESSMENT WAS CONCLUDED U/S 143(3) R.W.S 153 C OF THE ACT ON 13/12/2010 ASSESSING THE TOTAL INCOME AT RS.2,06,00,000/ - AND ON APPEAL, THE CIT(A) HAS DISMISSED THE SAME HOLDING THAT THE ASSESSEE HAS NOT PAID THE SELF - ASSESSMENT TAX AND THEREFORE THE APPEAL IS NOT MAINTAINABLE. HE SUBMITTED THAT THE ASSESSEE HAS FILED FURTHER APPEAL BEFORE THE TRIBUNAL WHICH DISMISSED THE SAME VIDE ORDER DATED 5/1/2015 HOLDING THAT TAXES ON SELF - ASSESSMENT ARE NOT REMITTED AND THEREFORE THERE IS NO INFIRMITY IN THE ORDER OF THE CIT(A). THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE TOTAL TAX PAYABL E OF RS.1,26,75,366/ - HAVE BEEN PAID VIDE CHALLANS DATED 11/9/2014 AND 20/1/2015 RESPECTIVELY. IN PROOF THEREOF COPIES OF THE CHALLANS ARE ALSO FILED BEFORE US . IN VIEW OF THESE SUBMISSIONS, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE TRIBUNA L MAY RECALL THE ORDER DATED 5/1/2015 AND REMIT THE MATTER TO THE CIT(A) FOR RE - CONSIDERATION OF THE ISSUE ON MERITS. THE LEARNED DEPARTMENTAL REPRESENTATIVE, ON THE OTHER HAND, OPPOSED THE RECALL OF THE ORDER STATING THAT THERE IS NO MISTAKE APPARENT F ROM THE ORDER OF THE TRIBUNAL. MP NO . 50 /BANG/201 5 M/S.MOO KAMBIKA ASSOCIATES PAGE 3 OF 4 3. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE MATERIAL ON RECORD, WE FIND THAT ADMITTEDLY THE ASSESSEE HAS NOT PAID THE ENTIRE TAX ON THE RETURNED INCOME TILL THE DISPOSAL OF THE APPEAL BY THE TRIBUNAL. ON PERUSAL OF THE COPIES OF THE CHALLANS, WE FIND THAT THE ASSESSEE HAS PAID ONLY RS. 15,00,000/ - ON 11/09/2014 AND THE BALANCE OF RS.1,11,75,366/ - ON 20/1/2015 I.E. AFTER DISMISSAL OF THE APPEAL BY THE TRIBUNAL. THUS, I T IS ONLY SUBSEQUENT TO DISMISSAL OF APPEAL TH AT TAX HAS BEEN PAID BY THE ASSESSEE. THIS IS AN APPLICATION U/S 254(2) WHEREIN ONLY MISTAKE APPARENT FROM RECORD CAN BE RECTIFIED. AS THE FACTS NARRATED ABOVE ARE NOT IN DISPUTE, WE ARE OF THE OPINION THAT THERE IS NO MISTAKE APPARENT FROM RECORD RECTIF IABLE U/S 254(2) OF THE ACT. THEREFORE, WE SEE NO MERIT IN THE MISC. PETITION AND THE SAME IS ACCORDINGLY REJECTED. HOWEVER, THIS ORDER SHALL NOT, IN ANY WAY, PRECLUDE THE ASSESSEE FROM FILING ANY APPLICATION BEFORE THE CIT(A) IN ACCORDANCE WITH LAW, BRI NGING TO HIS NOTICE , THE CHANGED CIRCUMSTANCES OF THE CASE. 4. IN THE RESULT, THE MISC. PETITION IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 24 TH JULY, , 201 5 . S D/ - S D/ - ( ABRAHAM P GEORGE ) ( SMT. P.MADHAVI DEVI) ACCOUNTANT MEMB ER JUDICIAL MEMBER EKSRINIVASULU MP NO . 50 /BANG/201 5 M/S.MOO KAMBIKA ASSOCIATES PAGE 4 OF 4 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE T RIBUNAL BANGALORE