ANDHRA PRADESH TANNERIES LIMITED,VIZIANAGARAM V. .THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

MA 19/VIZ/2024

AI Insights

The case involves Andhra Pradesh Tanneries Limited, the appellant, contesting a decision by the Assistant Commissioner of Income Tax regarding the reopening of an assessment under section 143(3) of the Income Tax Act, 1961. The appellant filed a Miscellaneous Application (M.A. No. 19/VIZ/2024) claiming that the Tribunal had not considered their submissions about the non-supply of reasons for the reopening of the assessment in their earlier appeal (ITA No. 190/VIZ/2020). The Departmental Representative argued that the issue was already addressed in the previous order. The Tribunal reviewed its earlier decision and confirmed that the issue had been considered, leading to the dismissal of the Miscellaneous Application.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 46571 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-12-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 28-10-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

"आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री क े.नरधिम्हा चारी, न्याधयक िदस्य एिं श्री एि बालाक ृष्णन, लेखािदस्य क े िमक्ष BEFORE SHRI K. NARASIMHA CHARY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER एम.ए. नं. / M.A. NO. 19/VIZ/2024 [आईटीए सं. से उत्पन्न. /ARISING OUT OF ITA No. 190/VIZ/2020 (A.Y. 2004-05)] Andhra Pradesh Tanneries Limited IDA, Leather Complex Area Nellimarlla, Vizianagaram – 535127 Andhra Pradesh [PAN: AABCA4797L] v. Asst. CIT – Circle-3(1) Infinity Towers Shankaramatam Road Visakhapatnam 530016 Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व / Assessee Represented by : Shri YA Rao राजस्व का प्रतततितित्व / Department Represented by : Dr. Aparna Villuri, Sr.AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 29.11.2024 घोषणा की तारीख/Date of Pronouncement : 10.12.2024 आदेश /O R D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This Miscellaneous Application is filed by the assessee citing mistake in the order of the Tribunal in ITA No. 190/Viz/2020 dated 08.05.2024. M.A. NO. 19/VIZ/2024 Andhra Pradesh Tanneries Limited Page No. 2 2. At the outset, Ld. Authorised Representative [hereinafter “Ld.AR”] submitted that the Tribunal has not considered the submissions made by the assessee regarding non-supply of reasons for reopening of completed assessment under section 143(3) of Income Tax Act, 1961 (in short ‘Act’). He therefore pleaded that, to that extant there is mistake apparent on the order of the Tribunal and it may be recalled. 3. Per contra, Ld. Departmental Representative [hereinafter in short “Ld.DR”] submitted that the Tribunal in Para No. 6 of the order dated 08.05.2024 has already considered the issue raised in the Miscellaneous Application by the assessee and there is no mistake apparent on record. Ld. DR strongly objected to recall of the order. 4. We have heard both the sides. On perusal of the order of the Tribunal in ITA No. 190/VIZ/2020 dated 08.05.2024 in Para No. 6 of the order, this bench has already considered the issue raised by the assessee in its Miscellaneous Application. For the sake of reference, we reproduce Para No. 6 of the order. “6. We have heard both the sides and perused the material available on record as well as the orders of the Ld. Revenue Authorities. We find from the order of the Ld. CIT(A) that the Ld. CIT(A) has extracted in para 4.1.2 of his order the reasons recorded for reopening of the assessment by the Ld.AO. The assessee also could not categorically produce any evidence regarding the non-communication of the reasons recorded. Further, we also find that the letter referred to by the assessee dated 6/4/2011 does not have a valid acknowledgement. In the facts and circumstances as described in M.A. NO. 19/VIZ/2024 Andhra Pradesh Tanneries Limited Page No. 3 the aforesaid paragraphs, we are of the considered view that the reasons recorded by the Ld. AO are made available to the assessee and hence challenging of reopening of the assessment by the assessee is not in accordance with law and hence this ground raised by the assessee is dismissed.” 5. The Tribunal while considering the arguments placed by the assessee during the Appeal Proceedings has categorically stated that there is no merit in the argument of the Ld.AR as the Ld. CIT(A) has already extracted in Para No.4.1.2 of its order the reasons sought for reopening of the assessment by the Ld.AO. Therefore, there is no mistake apparent on record on the order of the Tribunal and hence the Miscellaneous Application filed by the assessee is dismissed. 6. In the result, Miscellaneous Application filed by the assessee is dismissed. Order pronounced in the open court on 10th December, 2024. Sd/- (क े.नरधिम्हा चारी) (K. NARASIMHA CHARY) न्याधयक िदस्य/JUDICIAL MEMBER Sd/- (एि बालाक ृष्णन) (S. BALAKRISHNAN) लेखा िदस्य/ACCOUNTANT MEMBER Dated :.10.12.2024 Giridhar, Sr.PS M.A. NO. 19/VIZ/2024 Andhra Pradesh Tanneries Limited Page No. 4 आदेश की प्रतततिति अग्रेतषत/ Copy of the order forwarded to:- 1. तिर्ााररती/ The Assessee : Andhra Pradesh Tanneries Limited IDA, Leather Complex Area Nellimarlla, Vizianagaram – 535127 Andhra Pradesh 2. राजस्व/ The Revenue : Asst. CIT – Circle- 3(1) Infinity Towers Shankaramatam Road Visakhapatnam 530016 Andhra Pradesh 3. The Principal Commissioner of Income Tax 4. तिभागीय प्रतततितर्, आयकर अिीिीय अतर्करण, तिशाखािटणम /DR,ITAT, Visakhapatnam 5. The Commissioner of Income Tax 6. गार्ाफ़ाईि / Guard file //True Copy// आदेशािुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam "