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2020 (1) TMI 132

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..... o be dismissed for the delay caused in filing the petition - HELD THAT:- This court is of the considered view that there is considerable force in the submission of the learned counsel for the revenue in view of the miscellaneous petition being dismissed as time barred. This court deems it appropriate to set aside the same in view of the law declared by this court in the case of M/s. Karuturi Globa .....

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..... The learned counsel Sri. K.V. Aravind accepts notice for the respondents. 2. The petitioner is assailing the order dated 15.09.2017 passed by the Income Tax Appellate Tribunal, A Bench, Bengaluru ( ITAT for short) in ITA.No.386/BANG/2017 as well as the order dated 11.5.2018 and 29.03.2019 passed by the ITAT in Misc.Petition.No.94/BANG/2018 and Misc.Petition. No.374/BANG/2018 relating to .....

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..... ed by the petitioner. Being aggrieved, the petitioner had filed Misc. petition for recalling the order dated 15.09.2017 with a delay, which came to be dismissed, pursuant to which another Misc. Petition No.374/BANG/2018 was preferred and the said Misc. petition also came to be dismissed. Hence the present writ petition. 4. The learned counsel for the petitioner would submit that .....

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..... ion. Hence the order passed in Misc. Petition. No.374/BANG/18 rejecting the petition is justifiable. However, the order in Misc. Petition No.94/BANG/2018 requires to be considered by this court in view of the dismissal of the said petition as time barred. 6. Having heard the learned counsel for the parties and perusing the material on record, this court is of the considered view t .....

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..... ondone the delay in filing the miscellaneous petition in Misc. Petition No. 94/BANG/2018 and remand the matter to the ITAT to reconsider the matter on merits. Accordingly delay in filing the miscellaneous petition No. 94/BANG/2018 is condoned. Annexure F dated 11.05.2018 is quashed and the matter is restored to the file of ITAT to reconsider the same on merits. An appropriate decision shal .....

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