M/s Safran Engineering Services India Pvt. Ltd., Bangalore V. Assistant Commissioner of Income Tax, Circle-6(1)(1), Bangalore

MA 59/BANG/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7206 (ITAT-BANGALORE)
• Duration Of Justice: 10 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 07-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: D HEERAJ

Judgement Text

MP.59/BANG/2018 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER MISCELLANEOUS PETITION NO.59/BANG/2018 (IN I.T(TP).A NO.701/BANG/2016) (ASSESSMENT YEAR : 2011-12) M/S. SAFRAN ENGINEERING SERVICES INDIA P. LTD, THE HUB, PROPERTY NO.8/2 & 9, AMBALLURA VILLAGE, VARTHUR HOBLI, BENGALURU EAST TALUK, SARJAPURA ROAD, BENGALURU .. APPLICANT PAN : AAFCS9003D V. ASST. COMMISSIONER OF INCOME-TAX, CIRCLE 6(1), BENGALURU .. RESPONDENT ASSESSEE BY : SHRI. DHEERAJ, ADVOCATE REVENUE BY : SHRI. VIKAS M. SURYAVAMSHI, ADDL. CIT HEARD ON : 11.01.2019 PRONOUNCED ON : 11.01.2019 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE SEEKING RECTIFICATION OF THE MISTAKES ALLEGED TO HAVE CREPT IN THE ORDER OF THE TRIBUNAL, DT.11.12.2017. MP.59/BANG/2018 PAGE - 2 02. THE LD. AR HAS BROUGHT TO OUR NOTICE THAT CORPO RATE TAX ISSUES AS MENTIONED AT PAGE 5 AND 6 OF THE ORDER OF THE TR IBUNAL DT.11.12.2017, HAVE NOT BEEN ADJUDICATED AND SUBMIT TED THAT THE ORDER OF THE TRIBUNAL IS REQUIRED TO BE RECALLED FO R ADJUDICATING THE SAME. 03. ON THE OTHER HAND THE LD. DR RELIED UPON THE OR DER PASSED BY THE TRIBUNAL. 04. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. WE FIND THAT THE TRIBUNAL AFTER RECORDING THE GROUN DS AT PAGE 5 AND 6, AS UNDER : MP.59/BANG/2018 PAGE - 3 HAS NOT ADJUDICATED THE GROUNDS RELATING TO CORPORA TE TAX ISSUES. 05. ACCORDINGLY THE ORDER DT.11.12.2017, PASSED BY THE TRIBUNAL IS RECALLED FOR THE LIMITED PURPOSE OF ADJUDICATING THE CORPORATE TAX MP.59/BANG/2018 PAGE - 4 ISSUES MENTIONED ABOVE. REGISTRY IS DIRECTED TO PO ST THE APPEAL FOR HEARING IN THE DUE COURSE. 06. IN THE RESULT, MP IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH DAY OF JANUARY, 2019. SD/- SD/- (A. K. GARODIA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBE R BENGALURU DATED : 11.01.2019 MCN* COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, BANGALORE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, BANGALORE.