Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore V. Nagarajan Shanmugam , Bangalore

MA 9/BANG/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3253 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-03-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 27-12-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A RAMESH KUMAR
• Keywords: Set aside

Judgement Text

M.P. NO.9/BANG/2020 SHRI NAGARAJAN SHANMUGAM, BANGALORE IN THE INCOME TAX APPELLATE TRIBUNAL ABENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SHRI P.K. GADALE, JUDICIAL MEMBER M.P. NO.9/BANG/2020 ARISING OUT OF ITA NO.1803/BANG/2017 ASSESSMENTYEAR: 2013 14 DCIT, CIRCLE-2(1)(1) BANGALORE VS. SHRI NAGARAJAN SHANMUGAM A 306, MANTRI CLASSIC 1 ST MAIN 8 TH CROSS ST BED LAYOUT KORAMANGALA BANGALORE-560034. PAN NO : ASEPS7463H APPELLANT RESPONDENT APPELLANT BY : SHRI A. RAMESH KUMAR, D.R. RESPONDENT BY : SHRI SURESH MUTHU KRISHNAN, A.R. DATE OF HEARING : 06.03.2020 DATE OF PRONOUNCEMENT : 06.03.2020 O R D E R PERB.R. BASKARAN, ACCOUNTANT MEMBER: THE REVENUE HAS MOVED THIS MISCELLANEOUS APPLICATION STATING THAT THE ORDER DATED 31.7.2019 PASSED BY THE TRIBUNAL IN THE ABOVE SAID CASE SUFFERS FROM AN ERROR APPARENT FROM RECORD. M.P. NO.9/BANG/2020 SHRI NAGARAJAN SHANMUGAM, BANGALORE PAGE 2 OF 4 2. THE PETITION FILED BY THE REVENUE READS AS UNDER : THE HONBLE INCOME TAX APPELLATE TRIBUNAL BANGALOR E VIDE ITS ORDER IN ITA NO.1803/BANG/2017 DATED 31.7.2019 HAS SET ASIDE THE MATTER TO THE FILE OF A.O. BUT VIDE PARA 20 THE ITA T HAS MADE AN OBSERVATION THAT, IN OUR CONSIDERED VIEW, THE ASSE SSEE HAS CLARIFIED ALL THE FLAWS POINTED OUT BY THE TAX AUTHORITIES. THIS OBSERVATION AMOUNTS TO PASSING A JUDGEMENT ON THE MERITS OF THE CASE. THEREFORE, A MISCELLANEOUS PETITION BEFORE HONBLE ITAT IS PRE FERRED FOR THE REMOVAL OF THE ABOVE OBSERVATION FROM THE ITAT ORDE R SO THAT IT DOESNT BIND THE JUDGEMENT OF THE A.O. WHILE THE DO CUMENTS ARE BEING VERIFIED DURING THE SET ASIDE PROCEEDINGS. HENCE, IT IS RESPECTFULLY PRAYED THAT THE ORDER PA SSED BY THE TRIBUNAL VIDE ITA NO.1803/BANG/2017 DATED 31.7.2019 MAY PLEASE BE MODIFIED 3. WE HEARD THE PARTIES AND PERUSED THE RECORDS. T HE ISSUE THAT WAS ADJUDICATED BY THE TRIBUNAL WAS RELA TING TO THE FOREIGN DIVIDEND INCOME BELONGING TO TWO TRUSTS , ASSESSED IN THE HANDS OF THE ASSESSEE. IT WAS NOTI CED THAT THE A.O. HAD ASSESSED THE DIVIDEND INCOME BELONGING TO TRUSTS BY POINTING OUT CERTAIN DEFICIENCIES AND FLA WS. DURING THE COURSE OF APPELLATE PROCEEDINGS BEFORE TRIBUNAL, THE ASSESSEE FURNISHED ALL THE DOCUMENTS. ON EXAMINATION OF THE SAID DOCUMENTS, THE TRIBUNAL HAS FOUND THAT THE ASSESSEE HAS CLARIFIED ALL THE DEFIC IENCIES AND FLAWS POINTED OUT BY THE TAX AUTHORITIES. HENC E IT WAS OBSERVED THAT THE ASSESSEE HAS CLARIFIED ALL THE FL AWS POINTED OUT BY THE TAX AUTHORITIES, MEANING THEREBY , NO M.P. NO.9/BANG/2020 SHRI NAGARAJAN SHANMUGAM, BANGALORE PAGE 3 OF 4 ADDITION IS WARRANTED. HOWEVER, SINCE THE DOCUMENT S SO FURNISHED BEFORE THE TRIBUNAL WERE EXAMINED BY THE A.O., THE TRIBUNAL HAS RESTORED THE MATTER TO THE FILE OF THE A.O. FOR THE LIMITED PURPOSE OF EXAMINING THOSE DOCUMENT S AND PASS ORDER IN THE LIGHT OF DISCUSSIONS MADE BY THE TRIBUNAL. IT MAY BE MENTIONED THAT THE TRIBUNAL HAS TAKEN A CONSCIOUS DECISION AND ACCORDINGLY GIVEN DIRECTION TO THE AO. THE SAME, IN OUR VIEW, WILL N OT FALL UNDER THE CATEGORY OF MISTAKE APPARENT FROM RECORD. ACCORDINGLY, WE DO NOT FIND MERIT IN THE PETITION F ILED BY THE REVENUE. 4. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 6.3.2020. SD/- (P.K. GADALE) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 6 TH MARCH, 2020. /VG/ M.P. NO.9/BANG/2020 SHRI NAGARAJAN SHANMUGAM, BANGALORE PAGE 4 OF 4 COPY TO: + 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE. 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SECTION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. .. 14. DICTATION NOTE ENCLOSED