ACIT., Circle-10(1), Hyderabad, Hyderabad V. Sri CH Bhadra Reddy, Hyderabad

MA 171/HYD/2014

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2786 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2005-2006
• Appeal Filed On: 25-11-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S RAMA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI B.RAMAKOTAIAH, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MISC. APPLICATION NO.171/HYD/2014 (IN ITA NO.800/HYD/13 : ASSTT. YEAR 2005 - 06 ASST. COMMISSIONER OF INCOME - TAX, CIRCLE 10(1), HYDERABAD. V/S. SHRI CH BHADRA REDDY, HYDERABAD ( PAN - ABVPC 7579 C) (APPLICANT) (RESPONDENT) APPLICANT BY : NONE RESPONDENT BY : SHRI S.RAMA RAO DATE OF HEARING 0 6 .0 2 .201 5 DATE OF PRONOUNCEMENT 06 .2.201 5 O R D E R PER SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER: BY THIS APPLICATION UNDER S.254(2)OF THE INCOME TAX ACT,1961, THE APPLICANT SEEKS RECTIFICATION OF THE CONSOLIDATED ORDER OF THIS TRIBUNAL DATED 6.6.2014 IN SO FAR AS IT RELATES TO ITA NO.800/HYD/2013 FOR ASSESSMENT YEAR 2005 - 06, ON THE GROUND THAT CERTAIN MISTAKE APPARENT FROM RECORD HAS CREPT INTO THE SAME. 2. NONE APPEARED ON BEHALF OF THE APPLICANT AT THE TIME OF HEARING ON THIS APPLICATION. WE HAVE HEARD THE LEARNED COUNSEL FOR THE ASSESSEE RESPONDENT, AND PERUSED THE RECTIFICATION APPLICATION OF THE DEPARTMENT . WE FIND THAT THERE IS INDEED A MISTAKE INSOFAR AS THE OMISSION OF ITA NO.800 /HYD/2013 IN PARA 135 ON PAGE 69 THEREOF, WHILE DECLARING THE RESULT ON THE ISSUE INVOLVED THEREIN ALONGWITH THE COMMON ISSUE INVOLVED IN ITA NO.801/HYD/2013; AND ALSO IN THE SUMMING UP OF THE RESULT OF THE APPEALS MISC. APPLN. NO.171/HYD/2014 (IN I TA NO. 800 / HY D/201 3) SHRI CH. BHADRA REDDY , HYDERABAD. . 2 DISPOSED OF BY THE SAID COMMON CONSOLIDA TED ORDER DATED 6.6.1014 IN PARA 155 ON PAGE 78 THEREOF. WE ACCORDINGLY RECTIFY THE SAME AS MENTIONED HEREUNDER - (A) IN PARA 135 ON PAGE 69 OF THE ORDER DATED 6.6.29014 IN THE CONCLUDING SENTENCE, ITA NO.800/HYD/2013 SHOULD ALSO BE INSERTED AND THE SAID SENTENCE AFTER RECTIFICATION SHOULD BE READ AS FOLLOWS - 135. .. THUS, ITA NO S .800 AND 801/HYD/2013 ARE PARTLY ALLOWED. (B) IN THE TABULATION IN PARA 155 ON PAGE 78 OF THE ORDER DATED 6.6.2014 AGAINST SL.NO.29 IN COL.1, AND ITA NO.800/HYD/20 13 IN COL. NO.2, THE RESULT IN COL. NO.3 SHOULD BE READ AS PARTLY ALLOWED INSTEAD OF DISMISSED. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE DEPARTMENT IS ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF HEARING ON 6 TH FEBRUARY, 2015 SD/ - SD/ - ( B.RAMAKOTAIAH ) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DT/ - 6TH FEBRUARY, 201 5 COPY FORWARDED TO: 1. SHRI CH BHADRA REDDY, C/O. SHRI S.RAMA RAO, FLAT NO.102, SHIRYA'S ELEGANCE, NO.3 - 6 - 643, STREET NO.9, HIMAYATNAGAR, HYDERABAD 500029 MISC. APPLN. NO.171/HYD/2014 (IN I TA NO. 800 / HY D/201 3) SHRI CH. BHADRA REDDY , HYDERABAD. . 3 2 . ASST. COMMISSIONER OF INCOME - TAX CIRCLE 10 (1), HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) I, HYDERABAD 4. COMMISSIONER OF INCOME - TAX CENTRAL HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S