M/s. Scientific Engineering House (P) Ltd., Hyderabad V. DCIT, Circle-3(1), Hyderabad

MA 163/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8978 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 12-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Assessee Lawyers: S RAVI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND S AKTIJIT DEY, JUDICIAL MEMBER M.A. NO.163/HYD/2012 (IN ITA NO.1673/HYD/1011) ASST. YEAR:2007-08 M/S. SCIENTIFIC ENGG. HOUSE (P) LTD., HYDERABAD. (PAN AACCS 8995D) V/S- DCIT,CIR - 3(1) HYDERABAD. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI S. RAVI RESPONDENT BY : SMT. NIVEDITA BISWAS DATE OF HEARING: 14-9-2012. DATE OF PRONOUNCEMENT: 14 -09-2012 O R D E R PER SAKTIJIT DEY, JUDICIAL MEMBER: BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKING THE TRIB UNAL TO RECALL THE ORDER OF THE TRIBUNAL DATED 8-6-2012 PASSED IN ITA NO.1673/HYD/2011 . 2. IT IS THE CONTENTION OF THE LEARNED AR FOR THE ASSESSEE THAT ON THE DATE OF HEARING OF APPEAL ON 23-4-2012 THOUGH T HE BENCH DECLARED THAT THE APPEAL WILL BE DISMISSED AS THE D EPARTMENT HAS NOT TAKEN ANY VALID GROUND BUT, ULTIMATELY THE APPEAL O F THE DEPARTMENT WAS ALLOWED WHICH IS CONTRARY TO THE DECISION GIVEN ON THE DATE OF HEARING. M.A.NO.163 OF 2012 SCIENTIFIC ENGG. HOUSE PVT.LTD. ======================= 2 3. THE LEARNED DR, ON THE OTHER HAND, SUBMITTED THA T SINCE A REASONED ORDER HAS BEEN PASSED ON MERITS AFTER HEAR ING BOTH THE SIDES, PETITION IS NOT MAINTAINABLE AND THEREFORE S HOULD BE DISMISSED. 4. WE HAVE HEARD SUBMISSIONS OF THE PARTIES AND PER USED THE MATERIAL ON RECORD. ON EXAMINING THE MISC. APPLICA TION FILED BY THE ASSESSEE, WE FIND THE STATEMENT MADE THEREIN IS TOT ALLY MISCONCEIVED, UNTRUE, FRIVOLOUS AND CONTRARY TO THE FACTS ON RECO RD. WHEN THE APPEAL WAS CALLED FOR HEARING ON 23-4-2012, REPRESE NTATIVES ON BEHALF OF THE DEPARTMENT AS WELL AS THE ASSESSEE AP PEARED BEFORE THE BENCH WERE HEARD AT LENGTH. THE TRIBUNAL AFTER C ONSIDERING THE SUBMISSIONS MADE BY BOTH THE PARTIES PASSED A REASO NED ORDER ON THE MERIT OF THE CASE. IN COURSE OF HEARING, THE B ENCH NEVER DECLARED THAT THE APPEAL WILL BE DISMISSED AS THE DEPARTMENT HAS NOT RAISED VALID GROUND. THIS FACT IS VERY MUCH EVIDENT FROM THE RECORD AS MENTIONED ABOVE AND ALSO THE ORDER SHEET ENTRY DATE D 23-4-2012. WITHOUT PREJUDICE TO THE ABOVE FINDING, WE MAKE IT CLEAR THAT AN ORDER WILL COME INTO EXISTENCE ONLY WHEN BOTH THE M EMBERS WHO HEARD THE CASES, SIGNED THE SAME AND PRONOUNCED IN THE OPEN COURT AND NOT OTHERWISE. IN THE AFORESAID CIRCUMSTANCES, WE DO NOT FIND ANY REASON TO ENTERTAIN THE MISC. APPLICATION FILED BY THE ASSESSEE WHICH IS DEVOID OF ANY MERIT. M.A.NO.163 OF 2012 SCIENTIFIC ENGG. HOUSE PVT.LTD. ======================= 3 5. IN THE RESULT, THE MISC. APPLICATION FILED BY T HE ASSESSEE STANDS DISMISSED. ORDER WAS PRONOUNCED IN THE COURT ON 14 -9-2012. SD/- ( CHANDRA POOJARI) SD/ - (SAKTIJIT DEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14-09-2012. COPY FORWARDED TO: 1. M/S. SCIENTIFI ENGG. HOUSE PVT. LTD., INDUSTRIAL ES TATE, SANATNAGAR, HYDERABAD. 2. THE DCIT, CIR-3(1), HYDERABAD. 3. THE CIT(A), GUNTUR. 4. THE CIT, HYDERABAD 5. THE DR, ITAT, HYDERABAD JMR* M.A.NO.163 OF 2012 SCIENTIFIC ENGG. HOUSE PVT.LTD. ======================= 4