Deputy Commissioner of Income tax, central Circle-1(3), Bangalore V. Sri S Murali, Bellary

MA 85/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 1835 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-06-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 27-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR NISCHAL B
• Assessee Lawyers: S MURALI
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M.P. NOS. 83 TO 85/BANG/2018 (IN ITA NO S . 1334 TO 1336 /BANG/201 4 ) ASSESSMENT YEAR S : 20 09 - 10 TO 2011 - 12 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1 (3), BANGALORE. VS. SHRI S. MURALI, SRI MUNESHWARA NILAYA, # 18A/34, DARJI ERANNA COMPOUND, OPP: GANDHINAGAR PARK, GOPALSWAMY ROAD, BELLARY. PAN: AZUPS9310E APPELLANT RESPONDENT ASSESSEE BY : SHRI S. MURALI REVENUE BY : DR. NISCHAL .B, ADDL. CIT (DR) DATE OF HEARING : 07 . 0 6 .201 9 DATE OF PRONOUNCEMENT : 14 . 0 6 .201 9 O R D E R PER SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER; THESE THREE M.PS. ARE FILED BY THE REVENUE AND IDENTICAL PARA NO. 5 OF THESE M.PS. IS RELEVANT WHICH IS AS UNDER. 5. IN THE ABOVE CIRCUMSTANCES, A MISCELLANEOUS PETITION IS BEING FILED SEEKING SPECIFIC DIRECTIONS TO CONDUCT DE NOVO ASSESSMENT IN THE CASE OF SRI S. MURALI. 'THE HON'BLE ITAT MAY GIVE SPECIFIC DIRECTIONS FOR CONDUCTING OF DE NOVO ASSESSMENT AS THE HON'BLE ITAT'S ORDER IN THE CASE OF SRI G. JANARDHANA REDDY HAS NOT TOUCHED UPON THE ISSUE OF TAXABILITY OF THE AMOUNTS OR THE PERSON IN WHOSE HANDS THE INCOME HAS TO BE TAXED'. 2. IN COURSE OF HEARING, IT WAS SUBMITTED BY LD. DR OF REVENUE THAT SPECIFIC DIRECTIONS SHOULD BE GIVEN TO THE AO TO CONDUCT OF DE NOVO ASSESSMENT. AT THIS JUNCTURE, THE BENCH POINTED OUT THAT AS PER PARA 4 OF THE IMPUGNED TRIBUNAL ORDER, SPECIFIC DIRECTION HAS BEEN GIVEN BY THE BENCH THAT MATTER REQUIRES REMAND TO THE AO TO MAKE DE NOVO ASSESSMENT IN THE LIGHT OF ORDERS M.P. NOS. 83 TO 85/BANG/2018 (IN ITA NOS. 1334 TO 1336/BANG/2014) PAGE 2 OF 2 PASSED BY THE TRIBUNAL IN THE CASE OF SHRI GALI JANARDHANA REDDY AND THEREFORE, NO FURTHER DIRECTION IS REQUIRED. IN REPLY, THE LD. DR OF REVENUE HAD NOTHING TO SAY. THE LD. AR OF ASSESSEE SUBMITTED THAT THERE IS NO APPARENT MISTAKE IN THE IMPUGNED TRIBUNAL ORDER. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND FIRST OF ALL, WE REPRODUCE PARA NO. 4 OF THE IMPUGNED COMBINED TRIBUNAL ORDER. THE SAME IS AS UNDER. 4. WE HEARD LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED MATERIAL ON RECORD. THE MATTER REQUIRES REMAND TO THE AO TO MAKE DE NOVO ASSESSMENT IN THE LIGHT OF THE ORDERS PASSED BY THIS TRIBUNAL IN THE CASE OF SHRI GALI JANARDHANA REDDY. HENCE, THE APPEALS FILED BY THE REVENUE ARE PARTLY ALLOWED FOR STATISTICAL PURPOSES. 4. IN PARA 4 OF THE IMPUGNED COMBINED TRIBUNAL ORDER AS REPRODUCED ABOVE, SPECIFIC DIRECTION HAS BEEN GIVEN BY THE TRIBUNAL TO THE AO TO MAKE DE NOVO ASSESSMENT IN THE LIGHT OF ORDER PASSED BY THE TRIBUNAL IN THE CASE OF SHRI GALI JANARDHANA REDDY AND HENCE, IN OUR CONSIDERED OPINION, NO FURTHER DIRECTION IS REQUIRED AND THEREFORE, WE HOLD THAT THERE IS NO APPARENT MISTAKE IN THE IMPUGNED TRIBUNAL ORDER. 5. IN THE RESULT, ALL THE THREE M.PS. FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (PAVAN KUMAR GADALE) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 14 TH JUNE, 2019. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.