Sri Kadambi Narahari, Bangalore V. Income tax Officer, Bangalore

MA 68/BANG/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5521 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 21-04-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 23-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: BHARATH L ACS

Judgement Text

MP.68/BANG/2017 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER MISCELLANEOUS PETITION NO.68/BANG/2017 (IN I.T.A NO.667/BANG/2016) (ASSESSMENT YEAR : 2011-12) SHRI. KADAMBI NARAHARI, NO.1605, 16 TH FLOOR, MARYGOLD BLOCK, THE GARDENS, MAGADI ROAD, BENGALURU 560 025 .. APPELLANT PAN : AAKOB1690K V. INCOME TAX OFFICER, WARD 15(2), BENGALURU .. RESPONDENT ASSESSEE BY : SHRI. BHARATH L, ACS REVENUE BY : SHRI. M. K. BIJU, JCIT HEARD ON : 21.04.2017 PRONOUNCED ON : 26.04.2017 O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER : THIS MISCELLANEOUS PETITION HAS BEEN FILED BY THE ASSESSEE WITH A PRAYER TO RECALL THE ORDER OF THE TRIBUNAL DT.09.12 .2016. 02. THE ASSESSEE SUBMITS THAT THE TRIBUNAL HAD SPEC IFICALLY ADJUDICATED THE ALTERNATE PLEA RAISED IN GROUND NO.4, IN RELATI ON TO THE PRINCIPAL GROUND NO.3, BUT HAD NOT ADJUDICATED THE SPECIFIC GROUND N O.3 ITSELF, PERTAINING TO DENIAL OF BENEFIT U/S.54F OF THE ACT. MP.68/BANG/2017 PAGE - 2 03. WE HAVE HEARD THE RIVAL SUBMISSIONS. WE ARE CO NVINCED THAT THE TRIBUNAL ORDER DT.09.12.2016 HAS TO BE RECALLED FOR THE LIMITED PURPOSE OF ADJUDICATING GROUND NO.3 AND ACCORDINGLY RECALL THE ORDER TO THAT EXTENT. WE DIRECT THE REGISTRY TO POST THE APPEAL FOR HEARI NG ON 12.06.2017. 04. IN THE RESULT, MP FILED BY THE ASSESSEE IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH DAY OF APRIL 2017. SD/- SD/- (VIJAY PAL RAO) (S. JAYARAMAN) JUDICIAL MEMBER A CCOUNTANT MEMBER