Smt. Indrakshi Devi, Bangalore V. Wealth Tax Officer, Ward-11(1), Bangalore

MA 103/BANG/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6738 (ITAT-BANGALORE)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-06-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 12-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R RAMESH J
• Assessee Lawyers: H ANIL KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, B ENGALURU BEFORE S HRI N.V.VASUDEVAN , JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER MISC.PETN.NOS.102 & 103/BANG/2018 (IN WTA NO S . 5 & 6/ BANG/20 12) (ASSESSMENT YEARS:1986 - 87 & 1987 - 88) SMT. INDRAKSHI DEVI, 241, 15 TH MAIN, RMV EXTN. BANGALORE - 560080. PAN: AADPI 7181 H PETITIONER VS. WEALTH - TAX OFFICER, WARD 11(1), BANGALORE. RESPONDENT PETITIONER BY : SHRI H.ANIL KUMAR, CA. RESPONDENT BY : SHRI B.R. RAMESH, JCIT(DR ) DATE OF HEARING : 08/06/2018 DATE OF PRONOUNCEMENT : 15 /06/2018 O R D E R PER I NTURI RAMA RAO, AM : THESE P ETITIONS ARE FILED BY THE ASSESSEE STATING THAT THIS TRIBUNAL, WHILE DISPOSING OF THE MISC. PETN S . NOS.15 TO 20/BANG/2016 VIDE ORDER DA TED 17/06/2016, FOR ASSESSMENT YEARS 1986 - 87 AND 1987 - 88 , WRONGLY RESTORED THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER , AS THE ISSUES RAISED IN THE GROUNDS OF APPEAL FOR ASSESSMENT YEARS 1986 - 87 AND 1987 - 88 ARE TOTALLY DIFFERENT FROM THE ISSUES R AISED IN ASSESSMENT YEARS 1979 - 80, 1980 - 81, 1982 - 83 & 1983 - 84. THEREFORE, THE ORDER DISPOSING OF THE MISC. PETITIONS, REMITT ING THE MATTER S TO THE FILE OF THE AO EVEN FOR ASSESSMENT YEARS 1986 - 87 AND 1987 - 88 , IS MISTAKE APPARENT FROM RECORD. THEREFORE, IT IS PRAYED THAT THE APPEALS FOR ASSESSMENT YEARS 1986 - 87 AND 1987 - 88 MAY BE RECALLED FOR LIMITED PURPOSE OF ADJUDICATION IN ACCORDANCE WITH LAW. MP NO S . 102 &103 /BANG/20 18 PAGE 2 OF 2 2. WE HEARD RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. WE FIND MERIT IN THE SUBMISSIONS MADE BY T HE ASSESSEE. ACCORDINGLY, THE TRIBUNAL ORDER DATED 20/01/2016 IN WTA NOS.5 & 6/BANG/2012 IS RECALLED FOR FRESH HEARING IN ACCORDANCE WITH LAW. 3. IN THE RESULT, THE MISC. PETITIONS ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JUNE , 2018 SD/ - SD/ - ( N.V.VASUDEVAN ) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : BENGALURU. D A T E D : 15 / 0 6 /201 8 SRINIVASULU, SP S COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER SENIOR PRIVAT E SECRETARY INCOME - TAX APPELLATE TRIBUNAL BANGALORE