Assistant Director Of Income Tax, CPC, Bangalore V. Karle Infrastructure Private Limited, Bengaluru

MA 92/BANG/2023

AI Insights

The case involves a miscellaneous application by the Revenue seeking to recall an order of the ITAT in ITA No.40/Bang/2022 dated 16.03.2022. The application was filed beyond the statutory period allowed under section 254(2) of the Income Tax Act. The Tribunal, referencing a High Court judgment, dismissed the application on the grounds that it lacked the authority to condone the delay in filing the application.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 115239 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-05-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 18-05-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 04-12-2022
• Other Referred Cases: A.S.Chinnaswamy Raju (HUF) v. ACIT
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri Chandra Poojari, AM & Shri George George K, JM MA No.92/Bang/2023 : Asst.Year 2019-2020 (Arising out of ITA No.40/Bang/2022) The Assistant Commissioner of Income-tax, CPC, Bangalore v. M/s.Karle Infrastructure Private Limited No.61/1, 61/2, Adjacent to Nagavara Lake, 100 th Feet Kempapura Main Road Bangalore – 560 045. PAN : AADCK3015F. (Applicant) (Respondent) Applicant by : Sri.B.R.Ramesh, CIT-DR Respondent by : Smt.Suman Lunkar, CA Date of Hearing : 19.05.2023 Date of Pronouncement : 19.05.2023 O R D E R Per George George K, JM : This miscellaneous applications at the instance of the Revenue is seeking to recall the order of the ITAT in ITA No.40/Bang/2022 dated 16.03.2022. 2. At the very outset, we notice that the miscellaneous application by the Revenue is filed beyond the prescribed period mentioned u/s 254(2) of the I.T.Act. The Tribunal does not have power to condone the delay in filing belated the miscellaneous application. In this context, we rely on the judgment of the Hon’ble jurisdictional High Court in the case of A.S.Chinnaswamy Raju (HUF) v. ACIT reported in (2018) MA No.92/Bang/2023 M/s.Karle Infrastructure Private Limited 2 300 ITR 96 (Kar.). Therefore, the miscellaneous application filed by the Revenue is dismissed. 3. In the result, the miscellaneous application filed by the Revenue is dismissed. Order pronounced on this 19 th day of May, 2023. Sd/- (Chandra Poojari) Sd/- (George George K) ACCOUNTANT MEMBER JUDICIAL MEMBER Bangalore; Dated : 19 th May, 2023. Devadas G* Copy to : 1. The Applicant. 2. The Respondent. 3. The CIT(A), NFAC, Bangalore. 4. The Pr.CIT, Bangalore. 5. The DR, ITAT, Bengaluru. 6. Guard File. Asst.Registrar/ITAT, Bangalore