Assistant Commissioner of Income-Tax, Bangalore V. Yokogawa India Limited, Bangalore

MA 71/BANG/2023

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The case involves the Assistant Commissioner of Income Tax, LTU, Bangalore as the appellant and M/s. Yokogawa India Ltd. as the respondent. The revenue filed a Miscellaneous Petition (M.P. No. 71/Bang/2023) against an earlier tribunal order dated 08.03.2021, claiming there were mistakes apparent on record. However, the tribunal found the petition to be filed beyond the statutory limitation period and thus dismissed it in limine, meaning without further examination of the merits of the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124499 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 18-05-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 18-10-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER M.P. No. 71/Bang/2023 (in IT(TP)A No. 1715/Bang/2016) Assessment Year : 2012-13 The Assistant Commissioner of Income Tax, LTU, Bangalore. Vs. M/s. Yokogawa India Ltd., Plot No. 96, Electronic City, Bengaluru. PAN: AAACY0840P APPELLANT RESPONDENT Assessee by : Shri Nageshwar Rao, Advocate Revenue by : Shri B.R. Ramesh, Addl. CIT (DR) Date of Hearing : 19-05-2023 Date of Pronouncement : 19-05-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present M.P. is filed by the revenue against the order dated 08.03.2021 passed by this Tribunal seeking certain alleged mistakes apparent on record. 2. We note that the present MP has been filed on 19.10.2022. In our view, the present MP filed is beyond the period of limitation Page 2 M.P. No. 71/Bang/2023 (in IT(TP)A No. 1715/Bang/2016) as specified u/s. 254(2) of the act. We therefore dismiss this present MP in limine. 3. The rest of the contents of order dated 08/03/2021 passed by this Tribunal shall remain unchanged. In the result, the present M.P filed by revenue stands dismissed. Order pronounced in the open court on 19 th May, 2023. Sd/- Sd/- (CHANDRA POOJARI) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 19 th May, 2023. /MS / Copy to: 1. Appellant 4. CIT(A) 2. Respondent 5. DR, ITAT, Bangalore 3. CIT 6. Guard file By order Assistant Registrar, ITAT, Bangalore