ACIT, Circle-16(2), Hyderabad V. Manjeera Hotel & Resorts (P) Ltd, Hyderabad

MA 12/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8663 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-06-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 16-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NO. 12/HYD/2012 IN ITA NO. 945/HYD/2010 ASSESSMENT YEAR 2006-07 INCOME TAX OFFICER WARD-16(2) HYDERABAD VS. M/S. MANJEERA HOTELS AND RESORTS LTD., HYDERABAD PAN: AACCM3554C APPELLANT RESPONDENT APPELLANT BY: SMT. NIVEDITA BISWAS RESPONDENT BY: NONE DATE OF HEARING: 08. 0 6 .2012 DATE OF PRONOUNCEMENT: 08.06.2012 O R D E R PER CHANDRA POOJARI, AM: BY THIS MISCELLANEOUS APPLICATION THE REVENUE SEEKS RECTIFICATION/REVISION OF THE ORDER PASSED BY THE T RIBUNAL IN ITA NO. 945/HYD/2010 WHEREIN THE TRIBUNAL FOLLOWING THE INSTRUCTION NO. 3 OF 2011 (F. NO. 279/MISC. 142/2007-ITJ), DATE D 9 TH FEBRUARY, 2011 ISSUED BY THE CBDT, DISMISSED APPEAL OF THE REVENUE UN-ADMITTED AS THE TAX EFFECT INVOLVED IN T HE SAID APPEAL IS LESS THAN RS. 3 LAKHS. 2. ACCORDING TO THE LEARNED DR THE APPEAL OF THE DEPAR TMENT DOES NOT FALL UNDER INSTRUCTION NO. 3 OF 2011 ISSUE D BY THE CBDT WHICH IS EFFECTIVE FROM FEBRUARY, 2011 WHEREAS THE APPEAL OF THE REVENUE HAS BEEN FILED IN JUNE, 2010. BEING SO, IN STRUCTION NO. 3 OF 2011 (F. NO. 279/MISC. 1242/2007-ITJ) CANNOT BE APPLIED FOR DISMISSING THE REVENUE APPEAL. 3. WE HAVE HEARD THE LEARNED DR AND PERUSED THE MATERI AL AVAILABLE ON RECORD. WE DO NOT FIND ANY MERIT IN T HE ARGUMENT OF MA NO. 12 / HYD/2012 M/S. MANJEERA HOTELS AND RESORTS LTD. =========================== 2 THE LEARNED DR. EVEN IF THE ABOVE INSTRUCTION OF T HE CBDT IS NOT APPLICABLE, THE APPEAL OF THE REVENUE CANNOT BE CON SIDERED IN PROCEEDINGS U/S. 254(2) OF THE ACT AS THE ISSUE INV OLVED IS DEBATABLE. 4. IN THE RESULT, THE MA BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JUNE, 2012. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 8 TH JUNE, 2012 COPY FORWARDED TO: 1. THE INCOME TAX OFFICER, WARD-16(2), HYDERABAD. 2. M/S. MANJEERA HOTELS AND RESORTS (P) LTD., FLAT NO. 304, ADITYA TRADE CENTRE, ADIYA ENCLAVE ROAD, AMEERPET, HYDERABAD. 3. THE CIT(A)-V, HYDERABAD. 4. THE CIT-IV, HYDERABAD 5. THE DR A BENCH, ITAT, HYDERABAD. TPRAO