Asst. Commissioner of Income Taxl, Circle-1, Kurnool V. Sri Subrahmaneswara Transport Contractors, Koilakuntla

MA 16/Hyd/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6425 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-02-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 22-01-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 28-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ROHIT MUJUMDARDR
• Keywords: Audit objection

Judgement Text

MA NO 16 OF 2020 SRI SUBRAHMANESWARA TRANSPORT CON TRACTORS KOILAKUNTLA PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.A NO 16/HYD/2020 (ARISING OUT OF ITA NO.1961/HYD/2018) ASSESSMENT YEAR: 2009-10 SRI SUBRAHMANESWARA TRANSPORT CONTRACTORS, KOILAKUNTLA PAN:AACFV1439L VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-1 KURNOOL (APPELLANT) (RESPONDENT) ASSESSEE BY: SMT. S. SANDHYA REVENUE BY : SRI ROHIT MUJUMDAR,DR DATE OF HEARING: 22/01/2021 DATE OF PRONOUNCEMENT: 01/02/2021 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS M.A. IS FILED BY THE REVENUE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.1961/HYD/2018, DATE D 28.3.2019 WHICH WAS DISMISSED BY THE TRIBUNAL ON ACCOUNT OF T AX EFFECT BEING BELOW THE MONETARY LIMIT FIXED BY THE CBDT VI DE CIRCULAR NO.03/2018 AND 17/2019. 2. AFTER HEARING BOTH THE PARTIES AND THE ASSESSEE S SUBMISSIONS THAT THE ISSUE INVOLVED IN THE APPEAL I S ON ACCOUNT OF THE REVENUE AUDIT OBJECTION, AND THAT THIS APPEAL F ALLS UNDER THE EXCEPTION CLAUSE, MENTIONED IN THE CBDT CIRCULAR, W E DEEM IT FIT AND PROPER TO RECALL THE ORDER OF THE TRIBUNAL AND FIX THE APPEAL FOR HEARING ON 10.02.2021. SINCE THE DATE OF HEARIN G OF THE APPEAL MA NO 16 OF 2020 SRI SUBRAHMANESWARA TRANSPORT CON TRACTORS KOILAKUNTLA PAGE 2 OF 2 HAS BEEN ANNOUNCED IN THE OPEN COURT IN THE PRESENC E OF BOTH THE PARTIES, NO FRESH NOTICE NEED BE GIVEN FOR HEAR ING OF THE APPEAL ON 10.02.2021. M.A IS ACCORDINGLY ALLOWED. 3. IN THE RESULT, M.A FILED BY THE REVENUE IS ALLOW ED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST FEBRUARY, 2021. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 1 ST FEBRUARY, 2021. VINODAN/SPS COPY TO: 1 M/S. SRI SUBRAHMANESWARA TRANSPORT CONTRACTORS, 1 0-62-1 BUS STAND ROAD, KOILAKUNTLA-518134 2 ACIT,CIRCLE-1 KURNOOL 3 CIT (A)-KURNOOL 4 PR. CIT - KURNOOL 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER