M/s Srinivasa Iyengar Rohini Iyengar , Bangalore V. Income Tax Officer Ward-4(3)(5), Bangalore

MA 56/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1150 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-09-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 18-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR PALANI KUMAR S
• Assessee Lawyers: S V RAVISHANKAR
• Section: 201; 69A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M.P. NO. 56/BANG/2019 (IN ITA NO. 1775 /BANG/201 8 ) ASSESSMENT YEAR : 201 1 - 1 2 MS. SRINIVASA IYENGAR ROHINI IYENGAR, NO. 4, 9 TH MAIN, 9 TH CROSS, 2 ND BLOCK, JAYANGAR, BANGALORE 560 011. PAN: AIYPR8309K VS. THE INCOME TAX OFFICER, WARD 4 (3), BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : SHRI S.V. RAVISHANKAR, ADVOCATE REVENUE BY : DR. PALANI KUMAR S. , ADDL. CIT (DR) DATE OF HEARING : 06 .0 9 .2019 DATE OF PRONOUNCEMENT : 13 . 0 9 .2019 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS M.P. IS FILED BY THE ASSESSEE IN WHICH IT IS STATED THAT IN THE IMPUGNED TRIBUNAL ORDER, COST OF RS. 25,000/- WAS IMPOSED AND SUBJECT TO THIS COST TO BE PAID BY THE ASSESSEE TO THE KARNATAKA FLOOD RELIEF FUND ON OR BEFORE 30.10.2018, CIT (A) WAS DIRECTED BY THE TRIBUNAL TO DECIDE THE APPEAL ON MERIT. 2. IN THE M.P. FILED BY THE ASSESSEE, IT IS STATED THAT IN COURSE OF HEARING OF THE APPEAL, THE TRIBUNAL HAS NOT PUT THE ASSESSEE OF ITS INTENTION TO IMPOSE COST AT THE TIME OF HEARING AND HAS STRAIGHTAWAY PROCEEDED TO AWARD COST WITHOUT ALLOWING THE ASSESSEE TO PLEAD AS TO WHY NO COSTS SHOULD BE IMPOSED AND THEREFORE, THERE IS APPARENT MISTAKE IN THE TRIBUNAL ORDER WHICH SHOULD BE RECTIFIED. 3. IN COURSE OF HEARING OF THE M.P. IT WAS SUBMITTED BY LD. AR OF ASSESSEE THAT EVEN IF IT IS HELD THAT SOME COST IS TO BE AWARDED, THE COST OF RS. 25,000/- IS VERY MUCH EXPENSIVE AND THEREFORE, IT SHOULD BE REDUCED TO A REASONABLE AMOUNT. AS AGAINST THIS, LD. DR OF REVENUE SUBMITTED THAT ASSESSEES REQUEST IS FOR REVIEW OF THE TRIBUNAL ORDER AND THERE IS NO APPARENT MISTAKE IN THE TRIBUNAL ORDER AND THEREFORE, M.P. OF THE ASSESSEE SHOULD BE DISMISSED. M.P. NO. 56/BANG/2019 (IN ITA NO. 1775/BANG/2018) PAGE 2 OF 2 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE ARE OF THE CONSIDERED OPINION THAT THE TRIBUNAL CAN PASS ANY ORDER WHICH IT DEEMS FIT AND HENCE, IT CANNOT BE SAID THAT MERELY BECAUSE THE TRIBUNAL HAD NOT PUT THE ASSESSEE OF ITS INTENTION TO IMPOSE COST AT THE TIME OF HEARING, THERE IS ANY APPARENT MISTAKE IN THE TRIBUNAL ORDER. THE REQUEST OF THE ASSESSEE REGARDING REDUCTION OF COST SO AWARDED BY THE TRIBUNAL AMOUNTS TO SEEKING REVIEW OF THE TRIBUNAL ORDER WHICH IS NOT PERMISSIBLE U/S. 254 (2) OF THE IT ACT BECAUSE THIS IS NOT THE CASE OF THE ASSESSEE THAT AWARDING A COST OF RS. 25,000/- IS ABSURD AND UNREASONABLE BECAUSE THE ISSUE INVOLVED IN THE APPEAL IS REGARDING UPHOLDING OF ADDITION OF RS. 114 LAKHS MADE BY THE AO U/S. 69A OF THE IT ACT AND IT IS NOTED BY THE TRIBUNAL IN PARA NO. 3 OF THE IMPUGNED TRIBUNAL ORDER THAT SEVERAL NOTICES WERE ISSUED BY LD. CIT(A) BEING NOTICES DATED 22.04.2015, 08.02.2016, 24.02.2018, 13.03.2018 ETC. AND THE TRIBUNAL OBSERVED IN THIS PARA THAT THE CONDUCT OF THE ASSESSEE CLEARLY SHOWS THAT ASSESSEE WAS CASUAL AND HAVING SLACKNESS APPROACH IN PURSUING THE APPEAL AND ON THE BASIS OF THESE FACTS, IT WAS HELD BY THE TRIBUNAL THAT THE APPEAL IS ALLOWED SUBJECT TO PAYMENT OF COST OF RS. 25,000/- TO KARNATAKA FLOOD RELIEF FUND. WE HOLD THAT THERE IS NO MERIT IN THE M.P. FILED BY THE ASSESSEE IN VIEW OF THE FACTS NOTED ABOVE. 5. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (PAVAN KUMAR GADALE) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 13 TH SEPTEMBER, 2019. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.