M.Vijaya Kumari, Kadapa, Hyderabad V. ITO, Ward-1, Kadapa, Kadapa

MA 113/Hyd/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5116 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-02-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Assessment Year: 2009-2010
• Appeal Filed On: 19-12-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 254(2); 113

Judgement Text

MA No 113 of 2021 M Vijaya Kumari Kadapa Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member M.A.No.113/Hyd/2021 (Arising out of ITA No.1029/Hyd/2016) Assessment Year: 2009-10 Smt.M Vijaya Kumari Kadapa PAN:BVCPK8435P Vs. Income Tax Officer Ward -1 Kadapa (Appellant) (Respondent) Assessee by: Sri S. Rama Rao Revenue by : Sri Rohit Mujumdar, DR Date of hearing: 25/02/2022 Date of pronouncement: 25/02/2022 ORDER Per S. S. Godara, J.M. This assessee’s miscellaneous application filed u/s 254(2) of the Income Tax Act 1961,(the Act) seeks to recall/rectify the tribunal’s order dated 17.6.2021 upholding unexplained cash credit addition of Rs.1,21,65,000/- in A.Y 2009-10 in principle but restricting the same to the extent of Rs.1,01,65,000/- only in quantification. This is followed by our detailed adjudication in Paras 5 and 5.1 of our order wherein we have granted part relief to assessee regarding the latter issue of agricultural income disallowance. 2. Learned Counsel for the assessee vehemently contended that the assessee’s entire supportive evidence as well MA No 113 of 2021 M Vijaya Kumari Kadapa Page 2 of 2 as corresponding facts have not been duly considered in our order and therefore, it is a fit case for exercising section 254(2) jurisdiction. We quote hon'ble apex court orders in CIT v. Reliance Telecom Ltd (2021) 133 taxmann.com 41(S.C) and ACIT vs. Saurashtra Kutch Stock Exchange Ltd. (305 ITR 227) that such a re-appreciation of the entire evidence is nowhere permissible in section 254(2) proceedings. We thus decline assessee’s substantive grounds in above terms. 3. This assessee’s miscellaneous application is dismissed in above terms. Order pronounced in the Open Court on 25 th February,2022. Sd/- Sd/- (LAXMI PRASAD SAHU) ACCOUNTANT MEMBER (S.S. GODARA) JUDICIAL MEMBER Hyderabad, dated 25 th February, 2022. Vinodan/sps Copy to: S.No Addresses 1 Smt. M. Vijaya Kumari C/o Sri S. Rama Rao, Advocate, Flat No.102, Shriya’s Elegance, 3-6-643, Street No.9, Himayat Nagar, Hyderabad 2 Income Tax Officer- Ward-1 Kadapa 3 CIT (A)- Kurnool 4 Pr. CIT - Kurnool 5 DR, ITAT Hyderabad Benches 6 Guard File By Order