M/s Kadakatla Rice Mill, Tadepallegudem V. The DCIT, Circle-1, Rajahmundry

ITA 130/VIZ/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 0698 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-06-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 26-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G S S GOPINATH
• Keywords: Revision of order
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO.130/VIZAG/2010 ASSESSMENT YEAR : 2004-05 M/S. SRI KADAKATLA RICE MILL TADEPALLIGUDEM DCIT, CIRCLE-1 RAJAHMUNDRY (APPELLANT) VS. (RESPONDENT) PAN NO.AAIFS 1559E APPELLANT BY: SHRI C. SUBRAHMANYAM, CA RESPONDENT BY: SHRI G.S.S. GOPINATH, DR ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE ASSESSING OFFICER FRAMED U/S 143(3) R.W.S. 263 OF T HE IT ACT CONSEQUENT TO THE ORDER OF THE CIT ON VARIOUS GROUNDS. 2. DURING THE COURSE OF HEARING OF THE APPEAL, THE ASSESSEE HAS REALIZED THAT HE HAS ERRONEOUSLY FILED THE APPEAL AGAINST TH E ORDER OF THE A.O. BEFORE THE TRIBUNAL ON A PREMISE THAT THE ORDER OF THE A.O . WAS PASSED CONSEQUENT TO THE ORDER OF CIT PASSED U/S 263 OF THE ACT AND T HE APPEAL LIES BEFORE THE TRIBUNAL. NOW HE HAS REALIZED THAT THE RIGHT FORUM OF THE APPEAL IS THE CIT(A) BEFORE WHOM THE ORDER OF THE ASSESSING OFFIC ER PASSED U/S 143(3) R.W.S. 263 OF THE ACT CAN BE CHALLENGED. THEREFORE , THE ASSESSEE SEEKS PERMISSION TO WITHDRAW THE APPEAL WITH A LIBERTY TO FILE A FRESH APPEAL BEFORE THE CIT(A). THE REQUEST OF THE ASSESSEE IS NOT OBJ ECTED TO BY THE REVENUE AND WE ACCORDINGLY ALLOW THE ASSESSEES TO WITHDRAW THE APPEAL FOR ITS PROPER PRESENTATION BEFORE THE CIT(A). ACCORDINGLY, THE A PPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 2 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISM ISSED. PRONOUNCED IN THE OPEN COURT ON 25.6.2010 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 25 TH JUNE, 2010 COPY TO 1 M/S. SRI KADAKATLA RICE MILL (PROPS.) MG. PARTNER P. AYODHYA RAMAIAH, DR.NO.4-37-11, SRINIVASA EMPLOYEES COLONY, VISWAJYO THI CONVENT STREET, TADEPALLIGUDEM-534 101. 2 DCIT, RAJAHMUNDRY 3 THE CIT, RAJAHMUNDRY 4 THE CIT(A), RAJAHMUNDRY 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM