Shri. Manu Mittal, Bangalore V. Deputy Commissioner of Income Tax, Circle-11(5), Bangalore

MA 95/BANG/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0732 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 04-04-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR P V PRADEEP KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER M.P. NO. 95/BANG/2018 (IN S.P. NO. 33/BANG/2018 (IN ITA NO. 281/BANG/2017)) ASSESSMENT YEAR : 20 1 2 - 1 3 SHRI MANU MITTAL, PROP. M/S. MANTHAN LOGISTICS, NO. 29, 18 TH MAIN,BSK 2 ND STAGE, PADMANABHANAGAR, BANGALORE 560 070. PAN: ANQPM 8922Q VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11 (5), BANGALORE. APPELLANT RESPONDENT APPELLANT BY : SMT. SUMAN LUNKAR, CA RESPONDENT BY : DR. P.V. PRADEEP KUMAR, ADDL. CIT (DR) DATE OF HEARING : 30 . 11 .2018 DATE OF PRONOUNCEMENT : 30 . 11 .2018 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS M.P. IS FILED BY THE ASSESSEE SEEKING RECALL O F EX-PARTE TRIBUNAL ORDER DATED 26.02.2018 PASSED BY THE TRIBUNAL IN S.P. NO. 33/BA NG/2018. 2. LEARNED AR OF THE ASSESSEE MADE VARIOUS ARGUMENT S IN SUPPORT OF THIS M. P. BUT WE FEEL THAT EVEN AFTER EX PARTE DISMISSAL O F THE EARLIER STAY PETITION, THE ASSESSEE SHOULD HAVE FILED A FRESH STAY PETITIO N IN STEAD OF FILING THIS M. P. FOR RECALL OF THE EARLIER EX PARTE TRIBUNAL ORDE R BECAUSE, STAY PETITION IS FILED ONLY IN CASE OF EMERGENCY WHEN THERE IS THREA T OF RECOVERY. THIS ACT OF THE ASSESSEE IN FILING OF M. P. AND NOT FRESH STAY PETITION ESTABLISHES THAT THERE IS NO IMMEDIATE THREAT OF RECOVERY AND THEREF ORE, WE FEEL THAT RECALL OF THE EARLIER EX PARTE TRIBUNAL ORDER IS NOT REQUIRED . IT WAS POINTED OUT TO THE M.P. NO. 95/BANG/2018 (IN S.P. NO. 33/BANG/2018 (IN ITA NO. 281/BANG/2017)) PAGE 2 OF 2 LEARNED AR OF THE ASSESSEE ALSO IN COURSE OF HEARIN G. IN REPLY, THE LD. AR OF ASSESSEE HAD NOTHING TO SAY. 3. IN THE RESULT, THE M.P. FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE OF H EARING IMMEDIATELY AFTER CONCLUSION OF HEARING. SD/- SD/- (SUNIL KUMAR YADAV) (ARUN KUMAR GAROD IA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 30 TH NOVEMBER, 2018. /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.