The Deputy Commissioner of Income tax - (Exemptions ) Circle - 1, Mangaluru V. M/s A. Shama Rao Foundation, Mangaluru

MA 93/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 5237 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-10-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 22-07-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R. PREMI
• Assessee Lawyers: V. SRINIVASAN

Judgement Text

MP NO.93/BANG/2020 M/S. A SHAMA RAO FOUNDATION, MANGULURU IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER M.P. NO.93/BANG/2020 (ARISING OUT OF ITA NO.1464/BANG/2018) ASSESSMENT YEAR: 2015-16 DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-2(1) MANGULURU VS. M/S. A SHAMA RAO FOUNDATION 13-2-116, HOTEL SRINIVAS BUILDING GHS ROAD MANGALURU-575 001 PAN NO : AAATA1629B APPELLANT RESPONDENT APPELLANT BY : SMT. R. PREMI, D.R. RESPONDENT BY : SHRI V. SRINIVASAN, A.R. DATE OF HEARING : 09.10.2020 DATE OF PRONOUNCEMENT : 09.10.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE REVENUE HAS FILED THIS MISCELLANEOUS APPLICATIO N SUBMITTING THAT THE GROUNDS URGED BY IT IN THE APPE AL FILED FOR ASSESSMENT YEAR 2015-16 WERE NOT ADJUDICATED IN THE COMMON ORDER DATED 23.1.2020 PASSED IN THE APPEALS FILED BY REVE NUE IN ITA NOS.1405, 1606 & 1464/BANG/2018. 2. WE HEARD THE PARTIES AND PERUSED THE RECORD. TH E LD. COUNSEL FOR THE ASSESSEE AGREED WITH THE PETITION FILED BY THE REVENUE. ACCORDINGLY, WE RECALL THE ORDER PASSED IN ITA NO.1 464/BANG/2018 IN ORDER TO ADJUDICATE ALL THE GROUNDS URGED IN THE ABOVE SAID APPEAL. MP NO.93/BANG/2020 M/S. A SHAMA RAO FOUNDATION, MANGULURU PAGE 2 OF 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 9 TH OCT, 2020. SD/- (N.V. VASUDEVAN ) VICE PRESIDENT SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 9 TH OCT, 2020. VG/SPS 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.