DCIT, Central Circle-5, Hyderabad, Hyderabad V. HST Steel Privsate Limited, Hyderabad

MA 145/HYD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2513 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-11-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 01-10-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJAT MITRA
• Assessee Lawyers: T CHAITANYA KUMAR

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 MA NO. 145/HYD/2014 IN ITA NO. 592/HYD/2013 A.Y. 2007-08 MA NO. 146/HYD/2014 IN ITA NO. 593/HYD/2013 A.Y. 2008-09 THE ACIT CENTRAL CIRCLE-5 HYDERABAD VS M/S. HST STEEL PVT. LTD. HYDERABAD PAN: AAACJ5992B APPLICANT RESPONDENT APPLICANT BY: SRI RAJAT MITRA RESPONDENT BY: SRI T. CHAITANYA KUMAR DATE OF HEARING: 14.11.2014 DATE OF PRONOUNCEMENT: 14.11.2014 ORDER PER ASHA VIJAYARAGHAVAN, JM: THE DEPARTMENT HAS FILED THE ABOVE MISCELLANEOUS APPLICATIONS (MAS) MA NO. 145 AND 146/HYD/2014 AGAI NST THE ORDER PASSED BY THE TRIBUNAL DATED 20 TH DECEMBER, 2014 IN ITA NOS. 592 & 593/HYD/2013 FOR A.YS. 2007-08 AND 2008-09, STATING THAT A MISTAKE HAS CREPT IN THE ORDER OF THE TRIBUNAL. 2. AT THE TIME OF HEARING THE LEARNED COUNSEL FOR THE ASSESSEE, SRI T. CHAITANYA KUMAR, PRODUCED THE ORDER OF THE HONB LE ANDHRA PRADESH HIGH COURT IN ITTA NO. 374 OF 204 DATED 18. 6.2014. THIS ORDER HAS BEEN PASSED BY THE HIGH COURT IN THE APPE AL FILED BY THE DEPARTMENT AGAINST THE ORDER OF THE TRIBUNAL IN ITA NOS. 592 & 593/ HYD/2013 PASSED BY THE TRIBUNAL ON 20 TH DECEMBER, 2013 IN THE CASE OF M/S. HST STEELS PVT. LTD., THE PRESENT ASSESSEE. 2 MA NOS. 145 & 146/HYD/2014 M/S. HST STEELS PVT. LTD. ====================== 3. WE FIND THAT THE MAS FILED BY THE DEPARTMENT AGAINS T THE ORDER OF THE TRIBUNAL WHICH HAD GOT MERGED WITH THE ORDER OF THE HIGH COURT IN ITTA NO. 374 OF 2014 AND HENCE BOTH T HE MAS ARE DISMISSED AS INFRUCTUOUS. 4. IN THE RESULT, BOTH THE MAS OF THE DEPARTMENT ARE D ISMISSED. PRONOUNCED IN THE OPEN COURT ON 14 TH NOVEMBER, 2014 SD/- (P.M. JAGTAP) ACCOUNTANT MEMBER SD/- (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER HYDERABAD, DATED THE 14 TH NOVEMBER, 2014 TPRAO COPY TO: 1. THE ASST. CIT, CENTRAL CIRCLE - 5, HYDERABAD. 2. M/S. HST STEELS PVT. LTD., C/O. SRI T. CHAITANYA KU MAR, FLAT 409, METRO RESIDENCY, RAJBHAVAN ROAD, SOMAJIGUDA, HYDERA BAD. 3. THE CIT ( CENTRAL) , 7 TH FLOOR, AAYAKAR BHAVAN, BASHEERBAGH, HYDERABAD. 4. THE ADDL. CIT, CENTRAL RANGE - 2, HYDERABAD. 5. THE DR, B - BENCH, ITAT, HYDERABAD.