M/s. Swetha Health Research Private Limited, Bengaluru V. Deputy Commissioner Of Income Tax, Circle- 6(1)(2), Bangalore

MA 77/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9262 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 15-06-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Reasonable cause
• Section: 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M. P. NO. 77/BANG/2020 (I N ITA NO. 2435 /BANG/201 9 ) ASSESSMENT YEAR : 20 1 6 1 7 M/S. SWETA HEALTH RESEARCH PVT. LTD., NO. 7, SAMYAKT UTTRADHI MUTT ROAD, NEAR NATIONAL COLLEGE, SHANKARAPURAM, BENGALURU - 560 004. PAN : AAHCS 9486 L VS. THE DCIT, CIRCLE 6 (1) (2), BENGALURU. APPELLANT RESPONDENT ASSESSEE BY : SHRI. K. CHENGAL RAYUDU, C. A. REVENUE BY : SHRI. H. ANAND , ADDL. CIT(DR) DATE OF HEARING : 07 .0 8 .20 20 DATE OF PRONOUNCEMENT : 14 . 0 8 .20 20 O R D E R PER A.K. GARODIA, ACCOUNTANT MEMBER THIS M. P. IS FILED BY THE ASSESSEE AND IN THE SAME, IT WAS STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE BASED ON HEARING AND NOT ON THE BASIS OF DOCUMENTARY EVIDENCES AND THEREFORE, THIS TRIBUNAL ORDER SHOULD BE RECALLED. THIS M. P. IS DATED 12.06.2020 AND IT WAS FILED WITH THE TRIBUNAL ON 15.06.2020. SUBSEQUENTLY, ANOTHER M. P. SIGNED ON 08.07.2020 WAS FILED TO RAISE ADDITIONAL GROUNDS AS PER WHICH THE ASSESSEE SAYS THAT THE IMPUGNED TRIBUNAL ORDER SHOULD BE RECALLED U/S 254 (2) FOR THESE REASONS ALSO AND THESE ADDITIONAL REASONS GIVEN ARE THESE THAT THE STAY PETITION FILED BY THE M. P. NO. 77/BANG/2020 (IN ITA NO. 2345/BANG/2019) PAGE 2 OF 4 ASSESSEE WAS HEARD ON 14.02.2020 AND EARLY HEARING WAS GRANTED INSTEAD OF STAY AND THE HEARING WAS FIXED ON 27.02.2020 AND THE ASSESSEE GOT SHORT TIME AND THEREFORE, THE ASSESSEE COULD NOT FILE THE PAPER BOOK WHICH CONTAINED ALL REQUIRED DOCUMENTARY EVIDENCES AND THE APPEAL WAS DISMISSED ON THIS BASIS THAT DOCUMENTARY EVIDENCES ARE NOT MADE AVAILABLE IN SUPPORT OF ASSESSEES CLAIM. 2. IN COURSE OF HEARING OF THE M. P., SAME CONTENTIONS WERE RAISED BY THE LEARNED AR OF THE ASSESSEE WHICH ARE RAISED IN THE M. P. AS NOTED ABOVE. LEARNED AR OF THE ASSESSEE ALSO FILED A PAPER BOOK IN COURSE OF HEARING OF THE M. P. IN WHICH THERE ARE 88 PAGES INCLUDING AUDITED FINANCIAL STATEMENTS FOR F. Y. 2014 15 AND 2015 16, COPY OF SALE DEED, BBMP KHATA CERTIFICATE & EXTRACT BOTH DATED 16.01.2016, ELECTRICITY SUPPLY RECORD AND PROPERTY TAX PAID CHALLAN WITH SAS FORM BUT ADMITTEDLY, THIS PAPER BOOK WAS NOT FILED AT THE TIME OF HEARING OF THE APPEAL. LEARNED DR OF THE REVENUE SUBMITTED THAT THERE IS NO APPARENT MISTAKE IN THE TRIBUNAL ORDER. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE FIND THAT U/S 254 (2) OF I. T. ACT, APPARENT MISTAKE IN THE TRIBUNAL ORDER CAN BE RECTIFIED AND THIS SECTION DOES NOT AUTHORIZE THE TRIBUNAL TO RECALL THE TRIBUNAL ORDER EXCEPT IN A CASE WHERE RECALL IS ESSENTIAL TO RECTIFY AN APPARENT MISTAKE SUCH AS NON DECISION OF ONE OR MORE GROUNDS OR NON CONSIDERATION OF SOME FACTS OR JUDGMENT CITED BEFORE THE TRIBUNAL WHICH ARE ON RECORD. AS PER THE TRIBUNAL RULES, EVEN IF A DOCUMENT IS MADE AVAILABLE IN THE PAPER BOOK BUT ATTENTION OF THE TRIBUNAL IS NOT DRAWN IN COURSE OF HEARING, SUCH DOCUMENT IS NOT CONSIDERED AS A PART OF RECORD OF THE TRIBUNAL. THE TRIBUNAL ORDER CAN BE RECALLED UNDER RULE 24 & 25 OF THE TRIBUNAL RULES 1963 IF THE APPELLANT OR RESPONDENT COULD NOT APPEAR AT THE TIME OF HEARING OF THE APPEAL AND THE APPELLANT/RESPONDENT IS ABLE TO SATISFY THE TRIBUNAL THAT THERE WAS REASONABLE CAUSE FOR SUCH NON M. P. NO. 77/BANG/2020 (IN ITA NO. 2345/BANG/2019) PAGE 3 OF 4 APPEARANCE. IN THE PRESENT CASE, THE AR OF THE ASSESSEE APPELLANT HAS APPEARED BEFORE THE TRIBUNAL IN COURSE OF HEARING OF THE APPEAL AND THEREFORE, RULE 24 OF TRIBUNAL RULE 1963 IS NOT APPLICABLE IN THE PRESENT CASE. REGARDING THIS ARGUMENT THAT TIME AVAILABLE WAS SHORT, WE WOULD LIKE TO OBSERVE THAT IF THE APPELLANT OR RESPONDENT IS NOT READY FOR HEARING OF THE APPEAL, HE MAY SEEK ADJOURNMENT AND GENERALLY, IN SUCH CASES, ADJOURNMENT IS GRANTED BY THE TRIBUNAL AND IN THE PRESENT CASE, THIS IS NOT A CLAIM THAT ADJOURNMENT WAS REQUESTED BEFORE THE TRIBUNAL AND THE TRIBUNAL REJECTED SUCH REQUEST. NO APPARENT MISTAKE COULD BE POINTED OUT IN THE IMPUGNED TRIBUNAL ORDER BECAUSE ONLY THIS IS STATED THAT THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE BASED ON HEARING AND NOT ON THE BASIS OF DOCUMENTARY EVIDENCES AND IN THE ADDITIONAL GROUNDS RAISED IN THE M. P. SIGNED ON 08.07.2020 IT IS STATED THAT THE DOCUMENTARY EVIDENCES WERE AVAILABLE IN THE PAPER BOOK BUT THE SAID PAPER BOOK WAS NOT FILED BEFORE THE TRIBUNAL. HENCE, THIS IS ADMITTED POSITION THAT THE PAPER BOOK WAS NOT FILED BEFORE THE HEARING OR AT THE TIME OF HEARING OF THE APPEAL AND THE TRIBUNAL HAS DECIDED THE APPEAL BASED ON HEARING AS STATED BY THE ASSESSEE IN THE M. P. SIGNED ON 12.06.2020 AND FILED ON 15.06.2020 AND IN THE M. P. SIGNED ON 08.07.2020, THE ASSESSEE SAYS THAT THE DOCUMENTARY EVIDENCES WERE AVAILABLE IN THE PAPER BOOK BUT THE SAID PAPER BOOK WAS NOT FILED BEFORE THE TRIBUNAL BECAUSE THE ASSESSEE COULD NOT GET TIME TO FILE IT BECAUSE ONLY 15DAYS WERE AVAILABLE AFTER THE HEARING OF STAY PETITION IN WHICH EARLY HEARING WAS GRANTED AND THE ASSESSEE HAS ALSO NOT GOT OPPORTUNITY TO FURNISH THE DOCUMENTARY EVIDENCES. HENCE, IT IS SEEN THAT THIS IS NOT THE CASE OF THE ASSESSEE THAT DOCUMENTARY EVIDENCE WAS MADE AVAILABLE BEFORE THE TRIBUNAL AND REFERENCE TO SUCH EVIDENCE WAS MADE IN COURSE OF HEARING OF THE APPEAL AND IN SPITE OF THAT, THE TRIBUNAL HAS NOT CONSIDERED SUCH EVIDENCE. WE, THEREFORE, FIND NO MERIT IN THIS M.P. M. P. NO. 77/BANG/2020 (IN ITA NO. 2345/BANG/2019) PAGE 4 OF 4 4. IN THE RESULT, M. P. OF THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (PAVAN KUMAR GADALE) (A.K. GARODIA) (JUDICIAL MEMBER) ACCOUNTANT MEMBER BANGALORE. DATED: 14 TH AUGUST, 2020. /NS/*/ AKG COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.