A.V.LAKSHMANA RAO (HUF),SRIKAKULAM V. WEALTH TAX OFFICER, WARD-1, SRIKAKULAM

MA 16/VIZ/2025

AI Insights

The case involves A.V. Lakshmana Rao (HUF), who filed Miscellaneous Applications seeking specific directions regarding additional grounds raised in the appeal proceedings against the Commissioner of Wealth Tax, Hyderabad. The assessee contended that these grounds were not adjudicated by the Tribunal. However, the Departmental Representative argued that the Tribunal had remitted the matter back to the Assessing Officer for fresh adjudication, rendering the Commissioner's order infructuous. The Tribunal upheld the original decision, dismissing the assessee's applications.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 775066 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2001-2002
• Appeal Filed On: 16-07-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside; Additional evidence; Principle of natural justice

Judgement Text

"आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM (HYBRID HEARING) श्री धिजय पाल राि, उपाध्यक्ष, एिं श्री एस बालाक ृष्णन, लेखा सदस्य क े समक्ष BEFORE SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER एम.ए. नं. / M.A. Nos. 16, 17, 18 & 19/VIZ/2025 [डब्ल्यूटीए सं. से उत्पन्न. /ARISING OUT OF WTA Nos. 5, 6, 7 & 8/VIZ/2018 (A.Ys. 2001-02, 2002-03, 2003-04 & 2009-10)] A.V. LAKSHMANA RAO (HUF) Andhavarapu Venkata Lakshmana S/o. Late A. Venkata Mutayalu TN Colony, 2nd Lane, AGM Nagar Plot No. 72, Gujarathipeta Post Srikakulam – 532005 [PAN: AAIHA8041B] v. Wealth Tax Officer - Ward – 1 Srikakulam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : Shri YA Rao, CA राजस्व का प्रतततितित्व/ Department Represented by : Dr. Aparna Villuri, Sr.AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 08.08.2025 घोषणा की तारीख/Date of Pronouncement : 03.09.2025 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This Miscellaneous Application is filed by the assessee seeking specific direction with respect to additional grounds raised by the assessee in the appeal proceedings. Printed from counselvise.com M.A. Nos. 16, 17, 18 & 19/VIZ/2025 A.V. LAKSHMANA RAO (HUF) Page No. 2 2. At the outset, Ld. Authorised Representative [hereinafter “Ld.AR”] submitted that assessee raised additional grounds against specific directions given by the Commissioner of Wealth Tax, Hyderabad which was not adjudicated by the Tribunal. He therefore pleaded that there is mistake apparent in the order of the Tribunal to that extent and hence order may be recalled. 3. Per Contra, Ld. Departmental Representative [hereinafter in short “Ld.DR”] relied on the order of the Tribunal and submitted that the Tribunal has remitted the matter back to the file of Ld. Assessing Officer [hereinafter in short “Ld. AO\"] for fresh adjudication and hence the order of the Commissioner of Wealth Tax, Hyderabad is infructuous and cannot be enforced upon. She therefore pleaded that order of the Tribunal may be upheld. 4. We have heard both the sides and perused the material available on record. Only plea of the Ld.AR of the assessee is that the Tribunal failed to adjudicate the additional grounds against specific directions given by the Commissioner of Wealth Tax, Hyderabad. However, on perusal of the order of the Tribunal, it is found that the Tribunal has remitted the matter back to the file of Ld. AO following the principles of natural justice after considering the additional evidences produced by the assessee before the Tribunal. Since the matter has been remitted back to the file of Ld. AO to decide the matter afresh and to make a denovo assessment no specific direction would be given by the Tribunal. The order of the Commissioner of Wealth Tax, Hyderabad in the instant case subject Printed from counselvise.com M.A. Nos. 16, 17, 18 & 19/VIZ/2025 A.V. LAKSHMANA RAO (HUF) Page No. 3 to the order of the Tribunal has become infructuous and set aside. We therefore find no merit in the argument of the Ld.AR and hence the Miscellaneous Applications filed by the assessee are dismissed. 5. In the result, Miscellaneous Applications filed by the assessee are dismissed. Order pronounced in the open court on 03rd September, 2025. Sd/- (धिजय पाल राि) (VIJAY PAL RAO) उपाध्यक्ष/VICE PRESIDENT Sd/- (एस बालाक ृष्णन) (S. BALAKRISHNAN) लेखा सदस्य/ACCOUNTANT MEMBER Dated: 03.09.2025 Giridhar, Sr.PS आदेशकीप्रतततितिअग्रेतषत/ Copy of the order forwarded to:- 1. तिर्ााररती/ The Assessee : A.V. LAKSHMANA RAO (HUF) Andhavarapu Venkata Lakshmana S/o. Late A. Venkata Mutayalu TN Colony, 2nd Lane, AGM Nagar Plot No. 72, Gujarathipeta Post Srikakulam – 532005 2. राजस्व/ The Revenue : Wealth Tax Officer - Ward – 1 Srikakulam 3. The Principal Commissioner of Income Tax 4. तिभागीयप्रतततितर्, आयकरअिीिीयअतर्करण, तिशाखािटणम /DR,ITAT, Visakhapatnam 5. The Commissioner of Income Tax 6. गार्ाफ़ाईि / Guard file //True Copy// आदेशािुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam Printed from counselvise.com "