M/s. Devadarshini Info Technologies (P) Ltd, Bengaluru V. Assistant Commissioner of Income Tax, Circle-2(1)(2), Bengaluru

MA 74/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6417 (ITAT-BANGALORE)
• Duration Of Justice: 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 20-03-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR P V PRADEEP KUMAR
• Assessee Lawyers: C RAMESH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER M.P. NO. 74/BANG/2018 (IN S.P. NO. 77/BANG/2018 IN (IT(TP)A NO. 2694/BANG/2017 ) ) ASSESSMENT YEAR : 20 13 - 14 M/S. DEVADARSHINI INFO TECHNOLOGIES PVT. LTD., NO. 2/23,12 TH CROSS, SWIMMING POOL EXTENSION, MALLESWARAM, BANGALORE 560 003. PAN: AABCD7304C VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2 (1)(2), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SHRI C. RAMESH, CA RESPONDENT BY : DR. P.V. PRADEEP KUMAR, ADDL. CIT (DR) DATE OF HEARING : 06 .0 4 .2018 DATE OF PRONOUNCEMENT : 13 . 0 4 .201 8 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS M.P. IS FILED BY THE ASSESSEE CONTENDING THAT THERE ARE CERTAIN APPARENT MISTAKES IN THE IMPUGNED TRIBUNAL ORDER PASSED BY T HE TRIBUNAL IN S.P. NO. 77/BANG/2018 DATED 09.03.2018. 2. THE CONTENTIONS RAISED IN THIS M.P. ARE THESE TH AT AS PER THE IMPUGNED ORDER PASSED BY THE TRIBUNAL IN S.P. NO. 77/BANG/2018 OF ASSESSEE, THE TRIBUNAL HAS STAYED 50% OF THE DISPUTED OUTSTANDING DEMAND AND T HE BALANCE 50% OF DISPUTED OUTSTANDING DEMAND IS TO BE PAID IN THREE INSTALMENTS OUT OF WHICH THE FIRST INSTALLMENT WAS TO BE PAID BEFORE 31.03.2018 AND THE SECOND INSTALLMENT WAS TO BE PAID IN THE MONTH OF APRIL 2018 AND THE T HIRD IN THE MONTH OF MAY 2018. IT IS SUBMITTED IN THE M.P. THAT THE TRIBUNA L SHOULD RECONSIDER THESE DIRECTIONS IN THE IMPUGNED ORDER PASSED IN THE STAY PETITION OF THE ASSESSEE M.P. NO. 74/BANG/2018 (IN S.P. NO. 77/BANG/2018 IN (IT(TP)A NO. 2694/BANG/2017)) PAGE 2 OF 2 AND DIRECT THE ASSESSEE TO PAY 50% OF DISPUTED OUTS TANDING DEMAND IN 10 EQUAL MONTHLY INSTALMENTS STARTING FROM MARCH 2018. 3. IN COURSE OF HEARING, THE BENCH WANTED TO KNOW A S TO HOW THE PRESENT REQUEST OF THE ASSESSEE BY WAY OF M.P. IS MAINTAINABLE BECA USE IN THIS M.P., THE ASSESSEE IS ASKING FOR RECONSIDERATION OF THE TRIBU NAL ORDER PASSED IN THE STAY PETITION WITHOUT POINTING OUT ANY APPARENT MISTAKE IN THE SAID ORDER. IN REPLY, THE LD. AR OF ASSESSEE HAD NOTHING TO SAY AND HENCE , WE HOLD THAT THERE IS NO APPARENT MISTAKE IN THE IMPUGNED TRIBUNAL ORDER PAS SED BY THE TRIBUNAL IN THE STAY PETITION OF THE ASSESSEE. 4. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS DISMISSED. SD/- SD/- (SUNIL KUMAR YADAV) (ARUN KUMA R GARODIA) JUDICIAL MEMBER ACCOUNTANT M EMBER BANGALORE, DATED, THE 13 TH APRIL, 2018. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.