K.Nagesh, Bangalore V. The Deputy Commissioner of Income Tax Circle-7(2)(1), Bangalore

MA 63/BANG/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5400 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-09-2021
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 09-07-2021
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA
• Assessee Lawyers: C RAMESH
• Keywords: Period of limitation
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P NO.63/BANG/2021 (IN ITA NO.864/BANG/2017) ASSESSMENT YEAR : 2013-14 SHRI K NAGESH, NO.487, 1 ST FLOOR, 5 TH CROSS, PWD ROAD, BSK 3 RD STAGE, 3 RD PHASE, KATHRIGUPPE, BENGALURU. PAN ABMPN 9499 B VS. THE DY. COMMISSIONER OF INCOME-TAX, CIRCLE-7(2)(1), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI C RAMESH, C.A REVENUE BY : SHRI PRIYADARSHI MISHRA, ADDL.CIT (DR) DATE OF HEARING : 03-09-2021 DATE OF PRONOUNCEMENT : 23-09-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER THE PRESENT MISCELLANEOUS PETITION HAS BEEN FILED B Y ASSESSEE SEEKING CERTAIN ALLEGED MISTAKES IN THE IM PUGNED ORDER PASSED BY THIS TRIBUNAL ON 05/11/2020. 2. THE LD.AR SUBMITTED THAT THE PRESENT MISCELLANEO US PETITION HAS BEEN FILED ON 06/07/2021. HE SUBMITTED THAT IT WAS FILED BELATEDLY DUE TO THE LOCKDOWN PURSUANT TO COV ID. HE SUBMITTED THAT HONBLE SUPREME COURT HAS VIDE ORDER DATED PAGE 2 OF 5 MP NO.63/BANG/2021 8/3/2021 HAD RESTORED THE ORDER DATED 23/3/2020 EXT ENDING THE PERIOD OF LIMITATION. PURSUANT TO WHICH THE CBDT V IDE CIRCULAR NO.10/2020 OBSERVED AS UNDER:- PAGE 3 OF 5 MP NO.63/BANG/2021 2.1 ACCORDINGLY IT HAS BEEN SUBMITTED BY THE LD.AR THAT THE LIMITATION IN THE PRESENT APPEAL TO PREFER THE MISC ELLANEOUS PETITION UNDER SECTION 254 (2) AUTOMATICALLY STANDS EXTENDED. 2.2 WE HAVE PERUSED THE SUBMISSIONS ADVANCED BY LD. AR. 2.3 RESPECTFULLY FOLLOWING THE DECISION OF THE HON BLE SUPREME COURT (SUPRA) THE DELAY IN FILING THE PRESENT PETIT ION IF ANY STANDS CONDONED. 2.4 THE 1 ST ISSUE RAISED BY THE LD.AR IS THAT THIS TRIBUNAL IN THE IMPUGNED ORDER HAS NOT GIVEN FINDING IN RESPECT OF GROUND 5. 2.5 ON PERUSAL OF THE IMPUGNED ORDER DATED 05/11/20 20 WE NOTE THAT THIS TRIBUNAL DECIDED THIS ISSUE ALLEGED IN GROUND NO.5 IN PARA 38, HOWEVER WRONGLY MENTIONED THE GROUND NU MBER TO BE 8. 2.6 WE ACCORDINGLY RECTIFY THIS MISTAKE BY CORRECTI NG THE GROUND NUMBER. HENCEFORTH IN PARA 38 , GROUND NO. SHALL BE READ AS 5 3. THE NEXT ISSUE RAISED BY THE LD.AR IS IN RESPECT OF THE VIEW TAKEN BY THIS TRIBUNAL IN THE IMPUGNED ORDER DATED 05/11/2020 IN RESPECT OF GROUND NO. 6-7, WHICH WAS LEGAL ISSU ES. 3.1 HE SUBMITTED THAT AN ADVERSE INFERENCE WAS DRAW N REGARDING NOTICE ISSUED UNDER SECTION 143 (2) OF TH E ACT AND THEREFORE THE ISSUE NEEDS TO BE RECALLED FOR ADJUDI CATION. 3.2 ON THE CONTRARY THE LD.SR.DR VEHEMENTLY OPPOSED THE RECALLING OF THESE GROUNDS BY SUBMITTING THAT ITS A VIEW THAT HAS BEEN TAKEN BY THIS TRIBUNAL WHICH CANNOT BE RECALLE D IN AN APPLICATION UNDER SECTION 254(2) OF THE ACT. PAGE 4 OF 5 MP NO.63/BANG/2021 3.3 WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SI DES IN LIGHT OF RECORDS PLACED BEFORE US. 3.4 ON A CAREFUL READING OF THE OBSERVATIONS OF THI S TRIBUNAL IN RESPECT OF THESE GROUNDS, WE NOTE THAT A CONSCIOUS DECISION IS TAKEN BY REFERRING TO VARIOUS PAGES IN THE PAPER BO OK. MERELY BECAUSE SUCH VIEW TAKEN BY THIS TRIBUNAL IN NOT ACC EPTABLE TO ASSESSEE, DOES NOT AMOUNT TO A MISTAKE APPARENT ON RECORD. ACCORDINGLY THIS GROUNDS RAISED IN THE MISCELLANEOU S PETITION STANDS DISMISSED. IN THE RESULT THE MISCELLANEOUS PETITION FILED BY A SSESSEE STANDS PARTLY ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD SEPT, 2021 SD/- SD/- (B.R BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 23 RD SEPT, 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 5 OF 5 MP NO.63/BANG/2021 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -9-2021 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -9-2021 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -9-2021 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -9-2021 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -9-2021 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -9-2021 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -9-2021 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