LAKE VIEW FILLING STATION,WARANGAL V. INCOME TAX OFFICER, WARD-1, WARANGAL

MA 60/HYD/2024

AI Insights

The case involves Lake View Filling Station, which sought clarification and an extension of time for depositing a cost imposed by the Income Tax Appellate Tribunal, Hyderabad. The Tribunal had previously set aside the matter for fresh adjudication by the CIT (A), contingent upon the deposit of Rs. 5000 to the Prime Minister's National Relief Fund within one month. The assessee deposited the amount but with a delay of one week. The Tribunal, considering the circumstances and the lack of objection from the Departmental Representative, allowed the application, condoning the delay and instructing the CIT (A) to proceed with the re-adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 27172 (ITAT-HYDERABAD)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-03-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SM-B
• Assessment Year: 2017-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P VINOD
• Keywords: Set aside

Judgement Text

" MA No 60 of 2024 Lake View Filling Station Page 1 of 3 आयकर अपीलȣय अͬधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member M.A. No.60/Hyd/2024 ( आ.अपी.सं /ITA No.944/Hyd/2024 ) (िनधाŊरण वषŊ/Assessment Year: 2017-18) Lake View Filling Station Warangal PAN:AAMFM5191J Vs. Income Tax Officer Ward-1 Warangal (Appellant) (Respondent) िनधाŊįरती Ȫारा/Assessee by: Shri P Vinod, Advocate राज̾ व Ȫारा/Revenue by:: Dr. Sachin Kumar, DR सुनवाई की तारीख/Date of hearing: 28/02/2025 घोषणा की तारीख/Pronouncement: 04/03/2025 आदेश/ORDER Per Vijay Pal Rao, Vice President By way of this Miscellaneous Application, the assessee is seeking clarification/extension of time for depositing the cost to the Prime Minister’s National Relief Fund. 2. The learned AR of the assessee has submitted that the Tribunal, while passing the impugned order dated,14/10/2024 set aside the matter to the record of the learned CIT (A) for fresh MA No 60 of 2024 Lake View Filling Station Page 2 of 3 adjudication, subject to the cost of Rs.5000/- to be deposited by the assessee in the account of Prime Minister’s National Relief Fund within one month from the date of the order, which was deposited by the assessee on 21/11/2024, vide receipt dated 21/11/2024. Thus, the learned AR has submitted that there is a delay of one week in depositing the cost which may be condoned so as to give effect to the order of this Tribunal and adjudicate the matter by the learned CIT (A) as per the directions of this Tribunal. He has thus, prayed that the Tribunal may pass necessary directions in this regard. 3. On the other hand, the learned DR has not raised any objection for the appropriate directions be issued in this regard. 4. Having considered the rival submissions and careful perusal of the record, we find that the Tribunal vide order dated 14/10/2024 set aside the matter to the record of the learned CIT (A) for fresh adjudication, subject to the cost of Rs.5000/- to be deposited within one month from the date of receipt of the said order. The assessee, in the compliance of the said order, has deposited the cost of Rs.5000/- to the Prime Minister’s National Relief Fund, vide receipt dated 24/11/2024 and therefore, there is a delay of one week in making the payment of the cost of Rs.5000/-. Since the assessee has already deposited the cost and matter is required to be re-adjudicated by the learned CIT (A), therefore, the payment made by the assessee is treated as a MA No 60 of 2024 Lake View Filling Station Page 3 of 3 compliance of the order of this Tribunal dated 14/10/2024. Hence, the learned CIT (A) shall give effect to the order of this Tribunal without raising any objection regarding the delay of one week in payment of cost by the assessee. 5. In the result, M.A. by the assessee is allowed. Order pronounced in the Open Court on 4th March, 2025. Sd/- Sd/- (MADHUSUDAN SAWDIA) ACCOUNTANT MEMBER (VIJAY PAL RAO) VICE-PRESIDENT Hyderabad, dated 4th March, 2025 Vinodan/sps Copy to: S.No Addresses 1 Lake View Filling Station, Kazipet Bypass, Prashanthi Nagar, Hanamkonda, Warangal 506001 Telangana 2 Income Tax Officer Ward-1 Warangal 3 Pr. CIT - Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order "