Asst. Commissioner of Income Tax, Circle-2(1), Tirupati V. B Sambasiva Rao , Tirupati

MA 18/Hyd/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9131 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 22-01-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 04-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K A SAI PRASAD
• Section: 254(2)

Judgement Text

MA NO 18 OF 2020 B SAMBASIVA RAO TIRUPATI 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 MA NO 18/HYD/2020 (ARISING OUT OF ITA NO.320/HYD/2019) ASSESSMENT YEAR: 2013-14 ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 2(1) TIRUPATI VS. SHRI B. SAMBASIVA RAO TIRUPATI PAN:AGKPB1268K (APPELLANT) (RESPONDENT) REVENUE BY SRI ROHIT MUJUMDAR, DR ASSESSEE BY SHRI K.A. SAI PRASAD DATE OF HEARING: 08/01/2021 DATE OF PRONOUNCEMENT: 08/1/2021 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVE NUE U/S 254(2) OF THE I.T. ACT SEEKING RECALL OF THE OR DER OF THE TRIBUNAL DATED 26.8.2019. 2. AT THE OUTSET, IT IS SEEN THAT THIS M.A. IS FILE D ON 04.03.2020 I.E. IT IS FILED BEYOND THE PRESCRIBED P ERIOD OF SIX MONTHS FROM THE DATE OF THE ORDER AS PROVIDED U/S 2 54(2) OF THE I.T. ACT. THEREFORE, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS NOT MAINTAINABLE AND ACCORDINGLY DISMISS ED. MA NO 18 OF 2020 B SAMBASIVA RAO TIRUPATI PAGE 2 OF 2 ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JANUARY, 2021. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 8 TH JANUARY, 2021. VINODAN/SPS COPY TO: 1 ACIT CIRCLE-1 TIRUPATI 2 SHRI B.SAMBASIVA RAO, D.NO.19-8-115/B HATHIRAMJI COLONY, TIRUPATI 3 CIT (A)-TIRUPATI 4 PR. CIT - TIRUPATI 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER