Smt.Andalamma, Hyderabad V. DCIT, Centrial Circle-7(1), Hyderabad

MA 121/HYD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2501 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-10-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 30-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P SOMASEKHAR REDDY
• Assessee Lawyers: V RAGHAVENDRA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI P.M.JAGTAP, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M. A . NO.121/HYD/2014 ( IN IT(SS)A NO.51/HYD/20 0 9 ) (BLOCK PERIOD FROM 1996 - 97 TO 1999 - 2000) SMT. ANDALAMMA HYDERABAD ( PAN - AENPN 1346 K) V/S. ASST COMMISSIONER OF INCOME - TAX CIRCLE 7(1), HYDERABAD (APPLICANT) (RESPONDENT) APPLICANT BY : S HRI V.RAGHAVENDRA RAO RESPONDENT BY : SHRI P.SOMA SEKHAR REDDY DATE OF HEARING 19 .0 9 .2014 DATE OF PRONOUNCEMENT 17.10.2014 O R D E R PER ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER: BY THIS APPLICATION UNDER S.254(2) OF THE INCOME TAX ACT,1961, THE APPLICANT - ASSESSEE IS SEEKING RECTIFICATION/RECALL OF THE ORDER OF THIS TRIBUNAL DATED 27.11.2013 IN SO FAR AS IT RELATED TO IT(SS)A NO.51/HYD/2009, ON THE GROUND THAT CERTAIN MISTAKES APPARENT FROM RECORD HAVE CREPT INTO THE SAME. 2. REITERATING THE AVERMENTS MADE IN THE PRESENT APPLICATION, LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE RELEVANT APPEAL OF THE ASSESSEE BEING IT(SS)A NO.51/HYD/2009 HAS BEEN ORIGINALLY DISPOSED OFF, BY THE CONSOLIDATED ORDER OF THIS TRIBUNAL DATED 9 TH MARCH, 2012, ALONGWITH CONNECTED APPEAL OF HER HUSBAND , FOR WHOM SHE IS THE L/R, BEING APPEAL IT(SS)A NO. 2 5/HYD / 2009. HOWEVER, ON THE M ISCELLANEOUS APPLICATIONS PREFERRED BY THE ASSESSEES, AS ONE OF THE LEGAL GROUNDS URGED BY MA NO.121/HYD/2014 (IN IT(SS)A NO.51/HYD/200 9 ) SMT. ANDALAMMA, HYDERABAD 2 THE ASSESSEES WAS OMITTED TO BE CONSIDERED IN THE SAID ORDER, THE SAID APPEALS WERE REVIVED AND WERE DIRECTED TO BE POSTED FOR THE LIMITED PURPOSE OF HEARING AND DISPOSAL OF THE APPEAL ON THE LEGAL GROUND OMITTED TO BE CONSIDERED EARLIER, VIDE ORDER OF T HE TRIBUN AL DATED 24.8.2012 IN MA NO.109 AND 110/HYD/2012 INTER ALIA IN IT(SS)A NO.51/HYD/2009. UPON SUBSEQUENT HEARING THAT TOOK PLACE ON THE LEGAL ISSUE THAT REMAINED TO BE CONSIDERED, THE TRIBUNAL PASSED THE ORDER UNDER CONSIDERATION DATED 27.11.2013, WHEREBY THE TRIBUNAL AFTER D ETAILED CONSIDERATION, VIDE PARA 9 HOLDING THAT THE NOTICE ISSUED TO THE ASSESSEE UNDER S.158BD AS VALID, DISMISSED THE LEGAL GROUND RAISED BY THE ASSESSEE. HOWEVER, WHILE DOING SO, THE TRIBUNAL, BY THE LAST SENTENCE OF PARA - 8, DISMISSED THE APPEAL OF TH E ASSESSEE, AND BY THE SUBSEQUENT PARAS, VIZ. PARAS 10 AND 11, CANCELLED THE EARLIER ORDER DATED 9 TH MARCH, 2012 AND DECLARED THE RESULT THAT THE APPEAL OF THE ASSESSEE, BEING IT(SS)A NO.51/HYD/2009 OF THE ASSESSEE AS DISMISSED. IT IS SUBMITTED THAT SINCE THE TRIBUNAL BY THE ORDER DATED 27.11.2013 DISPOSED OFF ONLY THE LEGAL GROUND AGAINST THE ASSESSEE, THE EARLIER ORDER DATED 9.3.2012 ALSO STANDS VALID INSOFAR AS THE OTHER ISSUES ARE CONCERNED, AND CONSEQUENTLY, NOTWITHSTANDING THE REJECTION OF THE LEGAL GROUND OF THE ASSESSEE BY THE ORDER DATED 27.11.2013, READ WITH THE ORDER DATED 9.3.2012 ON OTHER ISS UES, THE APPEAL OF THE ASSESSEE STANDS PARTLY ALLOWED FOR STATISTICAL PURPOSES. IT IS THEREFORE, SUBMITTED THAT PARAS 9 TO11 OF THE TRIBUNAL ORDER DATED 27.11.2013 CALL FOR RECTIFICATION. 3. W E HAVE CON S I D ERED THE RIVAL SUBMI S SION S AND PERUSED THE ORDE RS OF THE TRIBUNAL DATED 9.3.2012 AND 27.11.2013 IN THIS APPEAL AND THE ORDER DATED 24.8.2012 IN MA NOS.109 & 110/HYD/2012, IN THE LIGHT OF THE OTHER RELEVANT MATERIAL ON RECORD. INA SMUCH AS THE TRIBUNAL IN ITS ORDER DATED 27.11.2013 HAS DEALT MA NO.121/HYD/2014 (IN IT(SS)A NO.51/HYD/200 9 ) SMT. ANDALAMMA, HYDERABAD 3 WITH ONLY T HE LEGAL GROUND RAISED BY THE ASSESSEE IN HER APPEAL IT(SS)A NO.51/HYD/2009, AS IT REMAINED OMITTED TO BE CONSIDERED IN THE EARLIER ORDER DATED 9.3.2012, BOTH THE ORDER S DATED 9.3.2012 AND 27.11.2013 TOGETHER DISPOSE OFF THE APPEAL OF THE ASSESSEE, AND IF THE SAME ARE READ TOGETHER, AS RIGHTLY CONTENDED BY THE ASSESSEE, THE APPEAL O F THE ASSESSEE, IT(SS)A NO.51/HYD/2009, STANDS PARTLY ALLOWED FOR STATISTICAL PURPOSES AND NOT DISMISSED , AS NOTED IN PARAS 9 AND 11 OF THE ORDER DATED 27.11.2013 . WE ACCORDINGL Y RECTIFY THE ORDER OF THIS TRIBUNAL DATED 27.1 1 .2013 TO THE EXTENT INDICATED BELOW - ( A ) LAST SENTENCE OF PARA 9 SHOULD BE READ AS UNDER - 9. . WE, THEREFORE, REJECT THE LEGAL GROUND OF THE ASSESSEE CONTESTING THE VALIDITY OF THE NOTICE ISSUED UNDER S.158B D OF THE ACT. INSTEAD OF AS WE, THEREFORE, DISMISS IT(SS)A NO.51/HYD/2009 OF THE ASSESSEE . ( B ) PARA 10 READING AS ORDER DATED 09 TH MARCH, 2012 IS TR E ATED AS CANCELLED SINCE WE HAVE DISMISSED THE LEGAL GROUND SHOULD BE OMITTED. ( C ) PARA 11 SHOULD BE RENUMBERED AS PARA 10 AND SHOULD BE READ AS FOLLOWS - 10. IN THE RESULT, APPEAL OF THE ASSESSEE IS TREATED AS PARTLY ALLOWED FOR STATISTICAL PURPOSES. MA NO.121/HYD/2014 (IN IT(SS)A NO.51/HYD/200 9 ) SMT. ANDALAMMA, HYDERABAD 4 4. WITH THE RECTIFICATION OF THE ORDER DATED 27.11.2013 TO THE EXTENT INDICATED ABOVE, PRESENT MISCELLANEOUS APPLICATION OF THE ASSESSEE IS TREATED AS ALLOWED. 5. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE ASSESSEE IS TREATED AS ALLOWED. ORDER PRONOUN CED IN THE COURT ON 17TH OCTOBER, 2014 SD/ - SD/ - ( P.M.JAGTAP ) ( ASHA VIJAYARAGHAVAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER DT/ - 17 TH OCTOBER , 2014 COPY FORWARDED TO: 1. SMT. ANDALAMMA, 1 - 3 - 183/40/173, SBI COLONY, GANDHINAGAR, KAWADIGUDA, HYDERABAD 500 080. 2 . DY. COMMISSIONER OF INCOME - TAX CENTRAL CIRCLE , HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) GUNTUR 4. COMMISSIONER OF INCOME - TAX CENTRAL HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S