The Income Tax Officer, Ward-1(2)(1), Bangalore V. M/s. The Contenental Restaurant & Cafe Co., Bengaluru

MA 55/BANG/2023

AI Insights

The case involves a miscellaneous application by the Revenue seeking to recall an order of the ITAT in ITA No.388/Bang/2021 dated 11.10.2021. The application was dismissed as it was filed beyond the statutory period allowed under section 254(2) of the Income Tax Act. The Tribunal referenced a relevant High Court judgment which clarified that it lacks the authority to condone such delays.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115260 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 18-05-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 21-12-2022
• Other Referred Cases: A.S.Chinnaswamy Raju (HUF) v. ACIT (2018) 300 ITR 96 (Kar.)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “SMC-C”, BANGALORE Before Shri George George K, Judicial Member MA No.55/Bang/2023 : Asst.Year 2019-2020 (Arising out of ITA No.388/Bang/2021) The Income Tax Officer Ward 1(2)(1) Bangalore. v. M/s.The continental Restaurant & Café Co., #13 Museum Road Behind Museum Road P.O. Bangalore – 560 001. PAN : AAKFT0249A. (Applicant) (Respondent) Applicant by : Sri.Ganesh R.Ghale, Standing Counsel Respondent by : Sri.Ravi Shankar, Advocate Date of Hearing : 19.05.2023 Date of Pronouncement : 19.05.2023 O R D E R This miscellaneous application at the instance of the Revenue is seeking to recall the order of the ITAT in ITA No.388/Bang/2021 dated 11.10.2021. 2. At the very outset, I notice that the miscellaneous application by the Revenue is filed beyond the prescribed period mentioned u/s 254(2) of the I.T.Act. The Tribunal does not have power to condone the delay in filing belated the miscellaneous application. In this context, I rely on the judgment of the Hon’ble jurisdictional High Court in the case of A.S.Chinnaswamy Raju (HUF) v. ACIT reported in (2018) 300 ITR 96 (Kar.). Therefore, the miscellaneous application filed by the Revenue is dismissed. MA No.55/Bang/2023 M/s.The Continental Restaurant & Café Co. 2 3. In the result, the miscellaneous application filed by the Revenue is dismissed. Order pronounced on this 19 th day of May, 2023. Sd/- (George George K) JUDICIAL MEMBER Bangalore; Dated : 19 th May, 2023. Devadas G* Copy to : 1. The Applicant. 2. The Respondent. 3. The CIT(A), NFAC, Bangalore. 4. The Pr.CIT, Bangalore. 5. The DR, ITAT, Bengaluru. 6. Guard File. Asst.Registrar/ITAT, Bangalore