Income Tax Appellate Tribunal - Bangalore
Deputy Commissioner Of Income Tax, ... vs M/S. Associated Mining Company, ... on 27 August, 2021
MPNos.147 to 154/Bang/2019
M/s. Associated Mining Company, Bellary
IN THE INCOME TAX APPELLATE TRIBUNAL
"A''BENCH: BANGALORE
BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER
AND
SMT. BEENA PILLAI, JUDICIAL MEMBER
M.P. Nos.147 to 154/Bang/2019
(Arising out of ITA Nos.1793 to 1800/Bang/2017)
Assessment Years:2007-08, 2007-08, 2008-09,
2008-09, 2009-10, 2010-11, 2009-10 & 2010-11
respectively
M/s. Associated Mining Company
Erstwhile Partner
Deputy Commissioner of Smt. K.M. Parvathamma &
Income-tax Shri K.M. Vishwanath
Central Circle-1(3) Vs. 164/3, Laxmi Venkateshwara Nilaya
Bengaluru 16th Cross, Vyalikaval
Bengaluru
PAN No.AAHFA3896P
APPELLANT RESPONDENT
Appellant by : Ms. Aakriti Dhawan, A.R.
Respondent by : Shri K.V. Arvind, Standing Counsel for
Dept.
Date of Hearing : 27.08.2021
Date of Pronouncement : 27.08.2021
ORDER
PER B.R. BASKARAN, ACCOUNTANT MEMBER:
The revenue has filed this appeal seeking recall of order dated 14.5.2019 passed by the Tribunal in ITA Nos. 1793 to 1800/Bang/2017. Even though the revenue has sought recall of the common order cited above, yet at the time of hearing, the Ld. Standing Counsel for the revenue Shri K V Arvind submitted that MP Nos.147 to 154/Bang/2019 M/s. Associated Mining Company, Bellary Page 2 of 4 there are mistakes in the "cause title" of the order and it is sufficient, if the same is corrected. He submitted that the revenue shall not press for the prayer made in the miscellaneous application.
2. In this regard, the Ld. Standing counsel for the revenue explained that there was a split between the partners of assessee firm here in. Hence, both the groups have filed appeals separately for four years, viz., assessment years 2007-08 to 2010-11 totaling to eight appeals before the Tribunal on behalf of the assessee firm. All the eight appeals have been disposed of by the Tribunal by a common order dated 14.05.2019, referred above. He submitted that the first group consists of Shri Gali Janardhana Reddy & Smt. Gali Lakshmi Aruna and the second group consists of Smt. K.M. Parvathamma and Shri K.M. Vishwanth. Out of the eight appeals, four appeals had been filed the first group and the remaining four appeals had been filed by the second group. However, in the common order dated 14.5.2019 passed by the Tribunal, the respondent name is given as "Associated Mining Company, Erstwhile partner Smt. K.M. Parvathamma and Shri K.M. Vishwanath only in all the eight appeals. He submitted that the name of Shri Gali Janardhana Reddy and Smt Gali Lakshmi Aruna should have been mentioned in the four appeals filed by them. He further submitted that there are mistakes in mentioning the correct assessment year against some of the appeals. Accordingly, he submitted the impugned tribunal order suffers from the above said mistakes, which are apparent from record. Accordingly, he prayed that the above said mistakes may be rectified by correcting the "cause title" of the order.
MP Nos.147 to 154/Bang/2019 M/s. Associated Mining Company, Bellary Page 3 of 4
3. We heard Ld. A.R., who did not object to the prayer put forth by Ld. Standing counsel for revenue.
4. We heard the parties and perused the record. Admittedly, there are mistakes apparent from record in the cause title mentioned in the common order passed on the above said eight appeals. Accordingly, the entire cause title of the order dated 14.5.2019 passed in ITA Nos.1793 to 1800/Bang/2017 is substituted as under:
Sl.No. ITA No. Assessment
year
1. 1793/Bang/2017 2007-08
2. 1796/Bang/2017 2008-09
3. 1799/Bang/2017 2009-10
4. 1800/Bang/2017 2010-11
M/s. Associated Mining Company Erstwhile Partner Deputy Smt. K.M. Parvathamma& Commissioner of Shri K.M. Vishwanath Income-tax 164/3, Laxmi Venkateshwara Nilaya Vs. Central Circle- 16th Cross, Vyalikaval 1(3) Bengaluru Bengaluru PAN No.AAHFA3896P APPELLANT RESPONDENT Sl.No. ITA No. Assessment year
1. 1794/Bang/2017 2007-08
2. 1795/Bang/2017 2008-09
3. 1797/Bang/2017 2009-10
4. 1798/Bang/2017 2010-11 MP Nos.147 to 154/Bang/2019 M/s. Associated Mining Company, Bellary Page 4 of 4 M/s. Associated Mining Company Erstwhile Partner Deputy Sri G. Janardhana Reddy & Commissioner of Smt. Gali Lakshmi Aruna Income-tax Vs. No.002, Parijatha Apartment Central Circle- Race Course Road 1(3) Bengaluru 560 001 Bengaluru PAN No.AAHFA3896P APPELLANT RESPONDENT
5. In the result, all the miscellaneous applications filed by the revenue are treated as partly allowed. Order pronounced in the open court on 27th Aug, 2021 Sd/- Sd/-
(Beena Pillai) (B.R. Baskaran) Judicial Member Accountant Member Bangalore, Dated 27th Aug, 2021.
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.