D.S. Karunakar Reddy, Hyderabad, Hyderabad V. DCIT, Central Circle 6, Hyderabad, Hyderabad

MA 113/HYD/2015

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6217 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 5 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-02-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 25-01-2018
• Assessment Year: 2008-2009
• Appeal Filed On: 07-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J SIRI KUMAR
• Assessee Lawyers: A V RAGHURAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER M.A. NO. 113/HYD/2015 (ARISING OUT OF ITA NO. 402/HYD/2011) ASSESSMENT YEAR: 2008-09 D.S. KARUNAKAR REDDY, HYDERABAD [PAN: AHCPC0573C] VS DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6, HYDERABAD (APPLICANT) (RESPONDENT) FOR ASSESSEE : SHRI A.V. RAGHU RAM, AR FOR REVENUE : SHRI J. SIRI KUMAR, DR DATE OF HEARING : 25-01-2018 DATE OF PRONOUNCEMENT : 14-02-2018 O R D E R PER B. RAMAKOTAIAH, A.M. : THIS MISCELLANEOUS APPLICATION IS PREFERRED TO CORRE CT THE ORDER OF THE ITAT DATED 16-09-2011. IT WAS THE CONTENTIO N THAT ITAT HAS WRONGLY NOTED THAT EVIDENCE OF TDS DEPOSITED B Y ASSESSEE, WHEREAS, ASSESSEE HAS PAID TAXES. 2. AFTER CONSIDERING THE RIVAL CONTENTIONS, WE ARE OF THE OPINION THAT THERE OCCURRED A MISTAKE IN STATING THE WORD TDS AS AGAINST TAX WHICH CONFERS WRONG MEANING. THEREFORE, THE O RDER OF ITAT IN PARA 5 SHOULD BE READ AS UNDER: 2 M.A. NO. 113/HYD/2015 AFTER CONSIDERING THE TOTALITY OF FACTS AND CIRCUM STANCES OF THE CASE, WE ARE OF THE VIEW THAT THE ISSUE BEFORE THE CIT(A) SHOULD BE DECIDED ON MERITS THEREOF AND ACCORDINGLY, THE IMPU GNED ORDER OF THE CIT(A) IS SET ASIDE AND MATTER IS RESTORED TO HIS F ILE WITH A DIRECTION TO ADMIT THE APPEAL OF THE ASSESSEE AFTER TAKING ON RECORD THE EVIDENCES OF TAX DEPOSITED BY THE ASSESSEE AND THEN TO DECIDE THE APPEAL BEFORE HIM IN ACCORDANCE WITH LAW ON MERITS.. 3. ACCORDINGLY, MISCELLANEOUS APPLICATION IS ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH FEBRUARY, 2018 SD/- SD/- (P. MADHAVI DEVI) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMB ER HYDERABAD, DATED 14 TH FEBRUARY, 2018 TNMM 3 M.A. NO. 113/HYD/2015 COPY TO : 1. SHRI D.S. KARUNAKAR REDDY, C/O. SRI S. RAMA RAO, ADVOCATE, FLAT NO. 102, D.NO. 3-6-643, SHRIYAS ELE GANCE, ST.NO.9, HIMAYAT NAGAR, HYDERABAD. 2. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6 , HYDERABAD. 3. CIT (APPEALS)-I, HYDERABAD. 4. CIT-(CENTRAL), HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.