Sri S N Murali Mohan, Bangalore V. Deputy Commissioner of Income-tax, Bangalore

MA 95/BANG/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5289 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 24-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K BIJU JCIT BENGALURU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC C BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER MP NOS. 95 & 96/BANG/2016 (IN ITA NOS. 120 & 123/BANG/2015) ASSESSMENT YEAR : 2005-06 SRI S N MURALI MOHAN PAN: AHLPS 2340F & SRI S N SHARATH KUMAR PAN : AHLPS 2341E 33/3, SRI RANGADHAMA, 2 ND CROSS, SHANKAMUTT ROAD, BASAVANGUDI, BANGALORE 560 004. VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(4), BANGALORE. APPLICANTS RESPONDENT APPLICANT BY : SHRI SURESH MUTHUKRISHNAN, CA RESPONDENT BY : SHRI M.K. BIJU, JCIT (DR)(ITAT-3), BENGALURU. DATE OF HEARING : 25.11.2016 DATE OF PRONOUNCEMENT : 22.02.2017 O R D E R PER SUNIL KUMAR YADAV, JUDICIAL MEMBER THESE MISCELLANEOUS PETITIONS ARE PREFERRED BY THE ASSESSEES AGAINST THE ORDER OF THE TRIBUNAL DATED 04/07/2016 WITH THE SUBMISSION THAT MP NO. 95 & 96 /BANG/2016 PAGE 2 OF 3 THE ASSESSEE HAS RAISED ADDITIONAL GROUND IN ALL TH E THREE SETS OF APPEALS STATING THAT THE ASSESSMENT PASSED U/S. 153C R.W.S. 143[3] OF THE IT ACT IS BARRED BY LIMITATION IN TERMS OF THE PROVISO TO SEC TION 153C OF THE ACT UNDER THE FACTS AND IN THE CIRCUMSTANCES OF THE APPELLANT S CASE; BUT THE TRIBUNAL HAS ADJUDICATED THIS GROUND ONLY IN ITA NO. 117/BAN G/2015. THE TRIBUNAL DID NOT ADJUDICATE THIS GROUND IN OTHER APPEALS IN ITA NOS. 120 AND 123/BANG/2015. THEREFORE THIS ADDITIONAL GROUND MA Y BE TAKEN UP IN THE OTHER APPEALS ALSO. 2. THE LD. DR OPPOSED THE REQUEST OF THE ASSESSEE. 3. WE HAVE CAREFULLY EXAMINED THE ORDER OF THE TRIB UNAL VIS-A-VIS THE MISCELLANEOUS PETITION AND WE FIND THAT ASSESSEE HA S MOVED THE APPLICATION FOR ADMISSION OF ADDITIONAL GROUNDS IN ITA NOS. 117, 120 AND 123/BANG/2015. BUT INADVERTENTLY, THIS APPLICATION WAS PLACED ONLY IN ONE APPEAL I.E. ITA NO. 117/BANG/2015 AND THE TRIBUNAL WAS OF THE IMPRESSION THAT ADDITIONAL GROUND WAS RAISED ONLY IN ONE APPEA L AND ADJUDICATED THE SAME ACCORDINGLY. SINCE THE ADDITIONAL GROUND REMA INED TO BE ADJUDICATED IN OTHER APPEALS I.E. ITA NOS. 120 AND 123/BANG/15, WE DIRECT THE REGISTRY TO REFIX THESE TWO APPEALS FOR HEARING FOR ADJUDICA TION OF THE ADDITIONAL GROUND THAT, THE ORDER OF THE ASSESSMENT PASSED U/ S. 153C R.W.S. 143[3] OF THE ACT IS BARRED BY LIMITATION IN TERMS OF THE PRO VISO TO SECTION 153C OF THE ACT UNDER THE FACTS AND IN THE CIRCUMSTANCES OF THE APPELLANTS CASE. MP NO. 95 & 96 /BANG/2016 PAGE 3 OF 3 ACCORDINGLY, THE REGISTRY IS DIRECTED TO FIX THESE APPEALS FOR HEARING IN DUE COURSE. 4. IN THE RESULT, THE MISCELLANEOUS PETITIONS OF T HE ASSESSEES ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON THIS 22 ND DAY OF FEBRUARY, 2017. SD/- (SUNIL KUMAR YADAV ) JUDICIAL MEMBER BANGALORE, DATED, THE 22 ND FEBRUARY, 2017. / DS /MS/ COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.