M/s TMS India Pvt Ltd , Bangalore V. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

MA 59/BANG/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9477 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 24-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S V RAVISHANKAR
• Assessee Lawyers: GANESH CHOHAGLE DEPT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC B BENCH : BANGALORE BEFORE SHRI B.R BASKARAN , ACCOUNTANT MEMBER MP NO.73/BANG/2019 (IN ITA NO.1316/BANG/2018) ASSESSMENT YEAR : 2014-15 THE INCOME-TAX OFFICER, WARD-5(3)(2), BENGALURU. VS. SRI ANIL GOWDA, NO.325/1, 5 TH CROSS, RMV EXTENSION, SADASHIVNAGAR, BENGALURU-560 080. APPELLANT RESPONDENT APPELLANT BY : SHRI GANESH CHOHAGLE, STANDING COUNSEL FOR DEPT. RESPONDENT BY : SHRI S.V RAVISHANKAR, ADVOCATE DATE OF HEARING : 06.09.2019 DATE OF PRONOUNCEMENT : 19.09.2019 O R D E R PERB.R BASKARAN,ACCOUNTANT MEMBER THE REVENUE HAS FILED THIS MISCELLANEOUS APPLICATI ON POINTING OUT THAT THE RELIEF GRANTED BY THE TRIBUNA L HAS BEEN WRONGLY MENTIONED AS RS.1,46,66,327/- INSTEAD OF RS .14,66,327/- IN PARAGRAPH 24 OF THE ORDER PASSED BY THE TRIBUNAL . 2. I HEARD THE PARTIES IN THIS REGARD. THE LD A.R SUBMITTED THAT HE DOES NOT HAVE ANY OBJECTION TO THE PRAYER MADE I N THE PETITION FILED BY THE REVENUE AND FURTHER SUBMITTED THAT THE ERROR POINTED OUT BY THE REVENUE WAS ONLY A TYPOGRAPHICAL ERROR. MP NO.73/BANG/2019 PAGE 2 OF 3 3. IN VIEW OF THE ABOVE, THE PENULTIMATE SENTEN CE OF PARAGRAPH 24 OF THE ORDER DATED 10-01-2019 PASSED BY THE TRIBUNA L IN ITA NO.1316/BANG/2018 IS SUBSTITUTED BY THE FOLLOWING S ENTENCE:- THUS, ASSESSEE GETS RELIEF OF RS.14,66,327/-. I ORDER ACCORDINGLY. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH SEPTEMBER, 2019. SD/- (B.R BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED, 19TH SEPTEMBER, 2019. / VMS / COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE. MP NO.73/BANG/2019 PAGE 3 OF 3 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. DICTATION NOTE ENCLOSED . 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER .