N Padmaja, Hyderabad V. DCIT, Circle-3(2), Hyderabad

MA 13/Hyd/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6210 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-03-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 16-02-2018
• Assessment Year: 2010-2011
• Appeal Filed On: 26-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D PRASADA RAO
• Assessee Lawyers: P MURALI MOHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 12/HYD/2018 (IN ITA NO. 646/HYD/2016 ASSESSMENT YEAR: 2006-07) & M.A. NO. 13/HYD/2018 (IN ITA NO. 648/HYD/2016 ASSESSMENT YEAR: 2010-11) SMT. N. PADMAJA, HYDERABAD. PAN ABCPN2453P VS. DY. CIT, CIRCLE 3(2), HYDERABAD. (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI P. MURALI MOHAN REVENUE BY : SHRI D. PRASADA RAO DATE OF HEARING : 16-02-2018 DATE OF PRONOUNCEMENT : 16-03-2018 ORDER PER P. MADHAVI DEVI, J.M.: BOTH THE MAS ARE FILED BY ASSESSEE IN ITA NOS. 646/HYD/2016 AND 648/HYD/2016 FOR THE A.YS 2006-07 AND 2010-11 RESPECTIVELY. 2. THE ASSESSEE HAS FILED THESE MAS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 06.07.2017 FOR ADJUDICATION OF THE ALTERNATE GROUND OF APPEAL NO.11 RAISED BY THE ASSESSEE IN M.A NO.12&13/HYD/2018 SMT. N. PADMAJA, HYDERABAD. PAGE 2 OF 3 GROUNDS OF APPEAL. IT IS STATED THAT IF THE SAID GROUND OF APPEAL IS NOT ADJUDICATED, THE ASSESSEE WOULD SUFFER PREJUDICE IF ON AN APPEAL FILED BY THE REVENUE, THE ORDER OF ITAT IS SET ASIDE FOR ANY REASON. 3. THE LD. DR WAS ALSO HEARD. 4. WE HAVE GONE THROUGH ORDER OF THE TRIBUNAL AND WE FIND THAT THE ALTERNATE GROUND OF THE APPEAL OF THE ASSESSEE HAS NOT BEEN ADJUDICATED. FURTHER, WE ALSO FIND THAT EVEN THE REVENUE HAD FILED MA NOS. 70 & 71 /HYD/2017 SEEKING RECALL OF THE ORDER OF THE TRIBUNAL FOR NON-ADJUDICATION OF THE ALTERNATE GROUND OF APPEAL AND WE HAD HELD THAT EVEN IF THE ALTERNATE GROUNDS RAISED BY THE ASSESSEE ARE NOT ADJUDICATED, NO PREJUDICE IS CAUSED TO THE INTEREST OF THE REVENUE. 5. THUS, MA FILED BY THE REVENUE WAS REJECTED. IN VIEW OF THE SAME, WE DEEM IT FIT AND PROPER TO RECALL THE ORDER OF THE TRIBUNAL ONLY FOR ADJUDICATION OF GROUND OF APPEAL NO. 11. THUS, THE MAS FILED BY THE ASSESSEE ARE ALLOWED AND THE APPEALS ARE DIRECTED TO BE POSTED FOR HEARING ON 25.05.2018. AS THE DATE OF HEARING HAS BEEN PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO FRESH NOTICE NEED BE GIVEN BY THE REGISTRY. M.A NO.12&13/HYD/2018 SMT. N. PADMAJA, HYDERABAD. PAGE 3 OF 3 6. IN THE RESULT, BOTH THE MAS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH MARCH, 2018 . SD/- SD/- (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 16 TH MARCH, 2018. KRK COPY TO:- 1) SMT. N. PADMAJA C/O P. MURALI & CO. CAS, 6-3-655/2/3, SOMAJIGUDA, HYDERABAD - 500082. 2)DY. CIT, CIRCLE 3(2), HYDERABAD. 3) CIT (A)-3, HYDERABAD. 4) PR. CIT(A)-3, HYDERABAD 5)THE DEPARTMENT REPRESENTATIVE, I.T.A.T., HYD. 6) GUARD FILE.