ACIT, Circle-16(3), Hyderabad V. Sri NAL Kumari, Hyderabad

MA 137/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9038 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-08-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 06-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V SRINIVAS
• Assessee Lawyers: T CHAITANYA KUMAR
• 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. 137/HYD/2012 IN ITA NO. 1559/HYD/2010 A.Y. 2004-05 ACIT CIRCLE-16(3) HYDERABAD VS. SMT. NAL KUMARI HYDERABAD PAN; AAUPN8405G APPELLANT RESPONDENT APPELLANT BY: SRI V. SRINIVAS RESPONDENT BY: SRI T. CHAITANYA KUMAR DATE OF HEARING: 27 . 0 7 .2012 DATE OF PRONOUNCEMENT: 10.08.2012 O R D E R PER CHANDRA POOJARI, AM: BY THIS MA, THE DEPARTMENT IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 1 ST DECEMBER, 2011 IN ITA NO. 1559/HYD/2011 WHEREIN THE TRIBUNAL DISMISSED THE APPEAL OF THE RE VENUE BY FOLLOWING THE CBDT INSTRUCTION NO. 3 OF 2011 (F. NO . 279/MISC. 142/2007/ITJ) DATED 9 TH FEBRUARY, 2011. 2. ACCORDING TO THE DEPARTMENT, THIS CIRCULAR IS NOT A PPLICABLE TO HOLD THAT APPEAL IS NOT MAINTAINABLE ON THE REAS ON THAT THE TAX EFFECT IS LESS THAN RS. 3 LAKHS. 3. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE ORDER OF THE TRIBUNAL. WE DO NOT FIND ANY MISTAKE APPARE NT FOR RECALLING THE ORDER OF THE TRIBUNAL IN ITA NO. 1559/HYD/2011 DATED 1.12.2011 (CITED SUPRA). THE PLEA RAISED BY THE DE PARTMENT IS REJECTED. 4. IN THE RESULT, THE MA BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH AUGUST, 2012. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 10 TH AUGUST, 2012 MA NO. 137 / HYD/2012 SMT. NAL KUMARI ================= 2 COPY FORWARDED TO: 1. THE ACIT, CIRCLE-16(3), HYDERABAD. 2. SMT. NAL KUMARI, 6-3-853/401, SV CLASSIC RESIDENCY, AMEERPET, HYDERABAD. 3. THE CIT(A)-V, HYDERABAD. 4. THE CIT-IV, HYDERABAD 5. THE DR A BENCH, ITAT, HYDERABAD. TPRAO