Syed Faiyaz Mohammed , Hyderabad V. Deputy Commissioner of Income Tax ,Central Circle-3(3), Hyderabad

MA 144/Hyd/2022

AI Insights

The case involves four miscellaneous applications filed by the assessee, Syed Faiyaz Mohammed, through his chartered accountants, P.Murali & Co., seeking the rectification of the titles of the orders passed by the Income Tax Appellate Tribunal, Hyderabad. The applications were filed to correct the assessment years mentioned in the ITA numbers for the years 2012-13, 2013-14, 2016-17, and 2018-19, which were allegedly recorded incorrectly in the Tribunal's earlier orders dated 22.11.2021. The Departmental Representative did not oppose the rectification. The Tribunal, after hearing the parties and reviewing the records, allowed the applications and corrected the titles accordingly.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 122441 (ITAT-HYDERABAD)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-12-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 08-12-2022
• Assessment Year: misc
• Appeal Filed On: 18-02-2025
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member O R D E R Per Shri Laliet Kumar, J.M. These are the four miscellaneous applications filed by the assessee seeking the rectification of the title of the order passed by the Tribunal vide order dated 22.11.2021. M.A Nos.144/Hyd/2022 (in ITA No.333/Hyd/2021) Assessment Year: 2012-13 M.A Nos.145/Hyd/2022 (in ITA No.334/Hyd/2021) Assessment Year: 2013-14 M.A Nos.146/Hyd/2022 (in ITA No.335/Hyd/2021) Assessment Year: 2016-17 M.A Nos.147/Hyd/2022 (in ITA No.336/Hyd/2021) Assessment Year: 2018-19 Syed Faiyaz Mohammed C/o P.Murali & Co. Chartered Accountants 6-3-655/2/3 Somajiguda Hyderabad-500 082 PAN : ABOPM7755P Vs. DCIT, Central Circle-3(3) Hyderabad (Appellant) (Respondent) Assessee by: Shri P.Murali Mohan Rao, CA Revenue by : Shri Kumar Aditya, Sr.AR Date of hearing: 09.12.2022 Date of pronouncement: 09.12.2022 2 MA.No.144-147/Hyd/2022 2. It was the contention that the Tribunal while recording the assessment years, these I.T.A numbers have wrongly mentioned the same. Assessee requested in the title of the I.T.A numbers, correct corresponding assessment years are required to be mentioned. It was the mentioned that ITA Nos.333/Hyd/2021 was for AY 2012-13 similarly, 334/Hyd/2021 was for 2013-14, 335/Hyd/2021 was for A.Y. 2016-17 and ITA No.336/Hyd/2021 was for 2018-19. 3. The above said rectification in the title of the ITAs decided by the Tribunal was not opposed by the ld.DR. 4. We have heard the rival contentions of the parties and perused the material available on record. In view of the submissions of the parties, we substitute the title of the ITAs bearing No.333 to 336 in the following manner : ITA No.333 to 336/Hyd/2021 Assessment Year: 2012-13, 2013-14, 2016-17 and 2018-19 Syed Faiyaz Mohammed C/o P.Murali & Co. Chartered Accountants 6-3-655/2/3 Somajiguda Hyderabad-500 082 PAN : AABCG3709Q Vs. DCIT, Central Circle-3(3) Hyderabad (Appellant) (Respondent) Assessee by: Shri P.Murali Mohan Rao, CA Revenue by : Shri Kumar Aditya, Sr.AR Date of hearing: 09.12.2022 Date of pronouncement: 09.12.2022 3 MA.No.144-147/Hyd/2022 5. In the result, the Miscellaneous Applications filed by the assessee are allowed and the title of the original decisions passed by Tribunal on 22.11.2021 is substituted by the above said cause title. Order pronounced in the Open Court at the time of hearing itself i.e. on 09 th December, 2022. Sd/- Sd/- (RAMA KANTA PANDA) ACCOUNTANT MEMBER (LALIET KUMAR) JUDICIAL MEMBER Hyderabad, dated 09 th December, 2022. Thirumalesh/sps Copy to: S.No Addresses 1 Syed Faiyaz Mohammed C/o P.Murali & Co. Chartered Accountants 6-3-655/2/3 Somajiguda Hyderabad-500 082 2 DCIT, Central Circle-3(3) Hyderabad 3 CIT(A)-11, Hyderabad 4 Pr.CIT(Central), Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order