Sri. Tobby Simson, Bangalore V. Deputy Commissioner Of Income Tax,Circle- 6(1)(2), Bangalore

MA 6/BANG/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2560 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-06-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 06-01-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V SRINIVASAN SHRI KANNAN N
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI. B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER MP NO.06/BANG/2021 (IN ITA 106/BANG/2020) ASSESSMENT YEAR : 2012-13 SRI TOBBY SIMON #34, EMBASSY DIAMANTE, VITTAL MALYA ROAD, BENGALURU-560 001. PAN AAOPS8164P VS. DY. COMMISSIONER OF INCOME-TAX, CIRCLE-6(1)(2), BENGALURU. APPELLANT RESPONDENT A SSESSEE BY : SHRI V. SRINIVASAN , ADVOCATE RE VENUE BY : SHRI KANNAN NARAYANAN , J CIT(DR) DATE OF HEARING : 19 - 0 3 - 202 1 DATE OF PRONOUNCEMENT : 22 - 0 6 - 202 1 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT MISCELLANEOUS PETITION HAS BEEN FILED BY AS SESSEE ALLEGING CERTAIN MISTAKES APPARENT ON RECORD WHILE PASSING IMPUGNED ORDER DATED 27/11/2020. PAGE 2 OF 4 MP NO.06/BANG/2021 2. THE LD.COUNSEL SUBMITTED THAT GROUND NO.3 WAS OM ITTED TO BE ADJUDICATED IN THE IMPUGNED ORDER. HE THUS REQUESTE D FOR THE ORDER TO BE RECALLED FOR ADJUDICATION OF GROUND NO.3. 3. THE NEXT ISSUE ALLEGED BY THE LD.COUNSEL IS IN R ESPECT OF GROUND NO. 4 AND 5. LD.COUNSEL SUBMITTED THAT, THES E GROUNDS WERE DISMISSED BY HOLDING THAT THESE WERE NOT RAISE D BEFORE THE LD.CIT (A). THE LD. COUNSEL SUBMITTED THAT THESE GR OUNDS WERE RAISED BY WAY OF ADDITIONAL GROUNDS BEFORE THE LD.C IT(A) DURING THE COURSE OF HEARING ON 01/08/2070. HE PLACED RELIANCE ON PAGE 22 OF APPEAL MEMORANDUM AND SUBMITTED THAT THE SAID APPLI CATION IS RAISING ADDITIONAL GROUND OF APPEAL WAS FILED BEFOR E THE LD.CIT(A). HE SUBMITTED THAT THESE GROUNDS ARE INTERCONNECTED WITH GROUND NO. 2. WE HAVE PERUSED THE SUBMISSIONS ADVANCED BY BOTH SIDES IN LIGHT OF RECORDS PLACED BEFORE US. 4. WE NOTE THAT THE GROUND NO.3 INADVERTANTLY WAS M ISSED OUT WHILE PASSING THE IMPUGNED ORDER. WE ALSO NOTE THAT THE LD.CIT(A) DECIDED ISSUES RAISED BY ASSESSEE IN GROUND NO.4&5 ALONG WITH ISSUE RAISED IN GROUND NO.2. 5. ACCORDINGLY IN THE INTEREST OF JUSTICE WE RECALL ORDER DATED 27/11/2020 PASSED IN ITA NO.106/B/2020, ONLY TO THE EXTENT FOR ADJUDICATING GROUND NO. 3, 4, 5. PAGE 3 OF 4 MP NO.06/BANG/2021 6. REGISTRY IS DIRECTED TO FIX THE APPEAL IN THE DU E COURSE AND THE SAME MAY BE INTIMATED TO BOTH SIDES. ACCORDINGLY THE MISCELLANEOUS PETITION FILED BY ASS ESSEE STANDS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 22 ND JUNE, 2021. SD/- SD/- (B.R BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEM BER BANGALORE, DATED, THE 22 ND JUNE, 2021. /VMS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE PAGE 4 OF 4 MP NO.06/BANG/2021 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -6-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -6-2021 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -6-2021 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -6-2021 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -6-2021 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -6-2021 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -6-2021 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS