Smt Maniza Jumabhoy, Hyderabad V. ACIT, Circle-6(1), Hyderabad, Hyderabad

MA 164/HYD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2780 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-02-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 13-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAMAKRISHNA BANDI
• Assessee Lawyers: V SIVA KUMAR; C S SUBRAMANIAM
• Keywords: Rectification of order

Judgement Text

MA NOS.164 & 165 OF 2014 SMT. MANIZA JUMABHOY HYDER ABAD PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SHRI B.RAMAKOTAIAH, ACCOUNTANT MEMBER AND SMT.ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NOS. 164 & 165/HYD/2014 (ARISING OUT OF ITA NOS.998/HYD/2012 & 655/HYD/2014 ) (ASSESSMENT YEARS: 2007-08 & 2008-09) SMT. MANIZA JUMABHOY HYDERABAD PAN: ADFPK 0909 A VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 6(1) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI C.S.SUBRAMANIAM & SHRI V. SIVAKUMAR, C.A. DEPARTMENT BY: SHRI RAMAKRISHNA B ANDI, (DR) DATE OF HEARING: 19/01/2015 DATE OF PRONOUNCEMENT: 18/02/2015 O R D E R PER SMT. ASHA VIJAYARAGHAVAN, J.M. THE APPLICANT HAS FILED THE ABOVE MISCELLANEOUS PE TITIONS SEEKING RECTIFICATION OF MISTAKES APPARENT FROM REC ORD WHICH CREPT IN THE ORDER OF THE ITAT, DATED 30.12.2013 IN ITA NO.998/HYD/2012 AND ITA NO.655/HYD/2014. WE FIND TH AT THE TRIBUNAL HAS FOLLOWED ITS EARLIER DECISION IN THE C ASE OF SMT. FARIDA ALLADIN VS. ACIT IN ITA NO.954/HYD/2012 FOR A.Y 2004- 05. HOWEVER, THE APPEAL IN ITA NO.954/HYD/2012 IN T HE CASE OF SMT. FARIDA ALLADIN HAS BEEN RECALLED BY THE HON'BL E TRIBUNAL IN M.A.NO.137/HYD/2014 BY ORDER DATED 29.10.2014 AND T HE M.A. HAS BEEN ALLOWED. HENCE, IN THESE CIRCUMSTANCES, WE RECALL THE ORDER IN ITA NOS. 988/HYD/2012 AND ITA NO.655/HYD/2 014 IN THE CASE OF SMT. MANIZA JUMABHOY FOR THE A.Y 2007-0 8 AND MA NOS.164 & 165 OF 2014 SMT. MANIZA JUMABHOY HYDER ABAD PAGE 2 OF 2 2008-09 RESPECTIVELY. REGISTRY IS DIRECTED TO POST THE CASES IN DUE COURSE. 2. IN THE RESULT, MISCELLANEOUS PETITIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH FEBRUARY, 2015. S D/ - S D/ - (B. RAMAKOTAIAH) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED 18 TH FEBRUARY, 2015. VNODAN/SPS COPY TO: 1. SMT. MANIZA JUMABHOY C/O M/S. MAHESH, VIRENDER SRIR AM, CAS, 6-3-788/36 & 37A AMEERPET, HYDERABAD 2. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE 6(1) HYDER ABAD-1 3. THE CIT(A)-IV HYDERABAD 4. THE CIT-III HYDERABAD 5. THE DR, ITAT, HYDERABAD 6. GUARD FILE BY ORDER