Sri R B Krishna, Mysore V. Assistant Commissioner of income tax, Mysore

MA 71/BANG/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4877 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2016
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 11-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SWAPNA DAS J
• Assessee Lawyers: V SRINIVASAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER MISC.PETN. NOS.71 TO 73/BANG/2016 (IN ITA NO S . 476 TO 4 7 8/ BANG/20 1 4 ) (ASSESSMENT YEAR S : 20 08 - 09 TO 2010 - 11 ) SHRI R.KRISHNA, NO.648, E & F BLOCK, KUVEMPUNAGAR, MYSORE. PAN:ADXPN 1237 D VS. APPELLANT ASST. COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE, MYSORE. RESPONDENT APPELLANT BY : SHRI V.SRINIVASAN, ADVOCATE. RESPONDENT BY : SMT.SWAPNA DAS, JCIT(DR). DATE OF HEARING : 19/08/2016 DATE OF PRONOUNCEMENT : 1 9 / 1 0/2016 O R D E R PER I NTURI RAMA RAO, AM : THE PRESENT MISC. PETITIONS ARE FILED SEEKING RECTIFICATION OF THE IMPUGNED ORDER ON THE GROUND THAT CERTAIN MATERIAL PLACED BEFORE THE BENCH WAS NOT CONSIDERED WHILE RENDERING DECISION ON MERITS OF THE ISSUE. MP NO S . 71 TO 73 /BANG/201 6 PAGE 2 OF 2 2. AFTER CONSIDERING THE SUBMISSIONS OF THE LEARNED COUNSEL FOR THE ASSESSEE, WE FIND MERIT IN THE SUBMISSIONS OF THE PETITIONER THAT CERTAIN MATERIAL WAS NOT CONSIDERED BY THE TRIBUNAL WHILE PASSING THE IMPUGNED ORDER. IT IS TRITE LAW THAT NON - CONSIDERATION OF MATERIAL WOULD CONSTITUTE MISTAKE APPARENT FROM RECORD. THEREFORE, IN THE INTERESTS OF JUSTICE, WE RECALL THE IMPUGNED ORDER FOR THE LIMITED PURPOS E OF ADJUDICATING THESE GROUNDS OF APPEAL. 3. IN THE RESULT, THE MISC. PETNS. ARE ALLOWED. SD/ - SD/ - (VIJAY PAL RAO) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : BANGALORE D A T E D : 19 / 10 /2016 SRINIVASULU, SPS COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) - II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE