Dy. Commissioner of Income Tax , Central Circle-1(2), Hyderabad V. Srinivas Uppu, Secunderabad

MA 1/Hyd/2021

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 8934 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-03-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 19-03-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 09-02-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Section: 254(2)

Judgement Text

MA NO.1 OF 2021 UPPU SRINIVAS AND OTHERS HYDERABA D PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER M.A. NO.1/HYD/2021 (ARISING OUT OF SA NOS.115 TO 118/HYD/2019) ASSESSMENT YEARS: 2009-10 & 2010-11 DY. COMMISSIONER OF INCOME TAX, CIRCLE 1(2) HYDERABAD VS. UPPU SRINIVAS & OTHERS HYDERABAD PAN:AADPU6152G (APPELLANT) (RESPONDENT) REVENUE BY: SRI Y.V.S.T. SAI, CIT (DR) ASSESSEE BY : SRI K.C. DEVDAS DATE OF HEARING: 19/03/2021 DATE OF PRONOUNCEMENT: 23/03/2021 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS MA IS FILED BY THE REVENUE U/S 254(2) OF THE I .T. ACT SEEKING RECALL OF THE ORDER OF THE TRIBUNAL AGA INST THE ORDER OF THE ITAT IN SA NOS. 115 TO 118/HYD/2019 DATED 2.7.2 019. IT WAS SUBMITTED THAT THE APPEALS WERE TREATED AS HEARD ON 20.06.2019. MEANWHILE, VIDE ORDER DATED 2.7.2019, IN SA NOS.115 TO 118/HYD/2019; THIS TRIBUNAL HAD TAKEN NOTE OF THE F ACT THAT THE APPEALS HAVE ALREADY BEEN HEARD AND ONLY ORDERS ARE TO BE PASSED BY THE TRIBUNAL. THUS OBSERVING, THE TRIBUNAL HAS D IRECTED THAT THE REVENUE SHALL NOT TAKE ANY COERCIVE STEPS TILL THE FINAL ORDERS ARE PASSED BY THE TRIBUNAL. 2. IT IS THE CASE OF THE REVENUE THAT THE FINAL ORD ERS HAVE NOT BEEN PASSED BY THE TRIBUNAL AND THEREFORE, THE REVENUE IS NOT MA NO.1 OF 2021 UPPU SRINIVAS AND OTHERS HYDERABA D PAGE 2 OF 2 ABLE TO TAKE ANY COERCIVE STEPS. THUS, REVENUE IS S EEKING MODIFICATION OF THE ORDER OF THE TRIBUNAL IN SA NOS .115 TO 118/HYD/2019. 3. ON GOING THROUGH THE FILES, WE OBSERVE THAT THOU GH THE APPEALS WERE TREATED AS HEARD ON 20.6.2019, SINCE T HE ORDERS HAVE NOT BEEN PASSED WITHIN 90 DAYS, THEREAFTER, TH E APPEALS WERE RELEASED FROM HEARD AND ARE RE-FIXED FOR HEARING. T HE APPEALS ARE COMING UP FOR HEARING FROM TIME TO TIME AND THUS TH E FINAL ORDERS ARE YET TO BE PASSED. THEREFORE, THE CONTINUATION O F DIRECTIONS IN SA NOS.115 TO 118/HYD/2019, THAT NO COERCIVE STEPS ARE TO BE TAKEN BY THE REVENUE TILL FINAL ORDERS ARE PASSED B ECOME ERRONEOUS. IN VIEW OF THE SAME, WE DIRECT THAT THE ORDERS IN SA NOS. 115 TO 118/HYD/2019, DATED 2.7.2019 ARE NO LON GER IN FORCE. HOWEVER, SINCE THE REFIXING OF THE APPEALS IS NOT D UE TO ANY FAULT OF THE ASSESSEE, WE GIVE THE LIBERTY TO THE ASSESSE E TO FILE FRESH APPLICATIONS FOR STAY IF THE NEED SO ARISES. THEREF ORE, THE M.A FILED BY THE REVENUE IS ALLOWED. 4. IN THE RESULT, M.A FILED BY THE REVENUE ARE ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD MARCH, 2021. SD/- SD/- (LAXMI PRASAD SAHU) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 23 RD MARCH, 2021. VINODAN/SPS COPY TO: 1 SH. UPPU SRINIVAS, 9-1-164, 5 TH FLOOR, AMSRI PLAZA, SD ROAD, SECUNDERABAD 2 SRI AMRUTH PRASAD 9-1-164 5 TH FLOOR, AMSRI PLAZA SD ROAD, SECUNDERABAD 3 DY.CIT -CIRCLE 1(2) HYDERABAD 4 5 CIT (A) 11 HYDERABAD PR.CIT (CENTRAL) HYDERABAD 6 THE DR, ITAT HYDERABAD 7 GUARD FILE BY ORDER