M/s UB Infrastructure Projects Limited, Bangalore V. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

MA 78/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6735 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 23-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PADMA MEENAKSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER [MP NO. 78/B/2018 (IN ITA NO. 2098 /B/201 6 )] (ASSESSMENT YEAR: 20 1 2 - 1 3 ) M/S. UB INFRASTRUCTURE PROJECTS LIMITED, LEVEL 12, UB TOWERS, UB CITY, 24, VITTAL MALLYA ROAD, BENGALURU 560 001. PAN : AAACU 2311 H APPLICANT VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 7(1)(1), BENGALURU. RESPONDENT APPLICANT BY : MISS. GIRIJA, CA REVENUE BY : SMT. PADMA MEENAKSHI, JCIT DATE OF HEARING : 0 1 / 0 6 /201 8 DATE OF PRONOUNCEMENT : 04 / 0 6 /201 8 O R D E R PER SUNIL KUMAR YADAV, JM : THIS MISCELLANEOUS APPLICATION IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 22.12.2017 WITH THE SUBMISSION THAT THOUGH THE TRIBUNAL HAS DECIDED THE ISSUE IN FAVOUR OF THE ASSESSEE BUT IN THE LAST PARA THE TRIBUNAL INADVERTENTLY HAS CONFIRMED THE ORDER OF THE CIT(A) WITHOUT NOTICING THAT THE APPEAL IS FILED BY THE ASSESSEE. THEREFORE, NECESSARY MODIFICATION IN PARAS 5 AND 6 IS CALLED FOR. [MP NO. 78/B/2018 (IN ITA NO.2098/B/2016)] PAGE 2 OF 2 2. FINDING FORCE IN THE CONTENTIONS OF THE ASSESSEE, WE MODIFY PARA NOS. 5 & 6 AS UNDER: PARA 5: THE SENTENCE ACCORDINGLY, WE FIND NO INFIRMITY IN THE ORDER OF THE CIT(APPEALS) WHO HAS RIGHTLY DELETED THE ADDITIONS IS REPLACED BY THE SENTENCE ACCORDINGLY WE SET ASIDE THE ORDER OF THE CIT(A) WHO HAS CONFIRMED THE ADDITIONS. PARA 6 IS SUBSTITUTED BY THE FOLLOWING PARA: IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. 3. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH JUNE, 2018. SD/- SD/- (INTURI RAMA RAO) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE : BANGALORE DATED 04/06/2018 /NS/* COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) - II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER SR. PRIVATE SECRETARY, ITAT, BANGALORE.