M/s IGNIS Technology Solutions Private Limited , Bangalore V. Income Tax Officer Ward-3(1)(1), Bangalore

MA 76/BANG/2022

AI Insights

The case involves M/s. iGNIS Technology Solutions Pvt. Ltd., the appellant, who filed miscellaneous petitions against an order dated 23.12.2021 concerning the assessment years 2013-14 and 2014-15. The appellant contended that their submissions were not considered in the original ruling. However, the Tribunal, after reviewing the submissions and the records, confirmed that the appellant's submissions were indeed considered and reproduced in the order. Consequently, the Tribunal dismissed the petitions, upholding the original decision.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 124504 (ITAT-BANGALORE)
• Duration Of Justice: 10 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 20-04-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 22-06-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 274

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. Nos. 75 & 76/Bang/2022 (in ITA Nos. 274 & 43/Bang/2019) Assessment Years : 2013-14 & 2014-15 M/s. iGNIS Technology Solutions Pvt. Ltd., No. 4, Sri Kiran Comforts, No. 10, 30 th Main, Banashankari 3 rd Stage, Bangalore – 560 085. PAN: AACCR9620A Vs. The Income Tax Officer, Ward-3(1)(1), Bangalore. APPELLANT RESPONDENT Assessee by : Shri Gangadhara Shastry, ITP Revenue by : Shri Swaroop Mannavan, JCIT (DR) Date of Hearing : 21-04-2023 Date of Pronouncement : 03-05-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present miscellaneous petitions has been filed by assessee against the order dated 23.12.2021. 2. It is the submission of Ld.AR that the Tribunal has not considered the submissions before passing the order. The Ld.AR has filed a petition as under: Page 2 of 4 M.P. Nos. 75 & 76/Bang/2022 (in ITA Nos. 274 & 43/Bang/2019) 3. We have perused the submissions of the Ld.AR and the records placed before us. 4. The said appeal was listed on 09.12.2021 and the Ld.AR had filed a letter on 08.12.2021 that reads as under: Page 3 of 4 M.P. Nos. 75 & 76/Bang/2022 (in ITA Nos. 274 & 43/Bang/2019) 5. Further in para 3, this Tribunal has considered the submissions of the assessee which has been reproduced at page 4 of the impugned order. We therefore do not find any infirmity in the order passed by this Tribunal. In the result, the miscellaneous petitions filed by assessee stands dismissed. Order pronounced in the open court on 03 rd May, 2023. Sd/- Sd/- (CHANDRA POOJARI) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 03 rd May, 2023. /MS / Page 4 of 4 M.P. Nos. 75 & 76/Bang/2022 (in ITA Nos. 274 & 43/Bang/2019) Copy to: 1. Appellant 4. CIT(A) 2. Respondent 5. DR, ITAT, Bangalore 3. CIT 6. Guard file By order Assistant Registrar, ITAT, Bangalore