THE ITO, WARD - 2(2), Vijayawada V. Smt. Vijaya Lakshmi Paladugu, Vijayawada

MA 2/VIZ/2017

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7131 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 7 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 06-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D V SUBBA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER M A NO. 02 / VIZ /201 7 (ARISING OUT OF ITA NO.221/VIZ/2013) (ASST. YEAR : 20 09 - 1 0 ) ITO, WARD - 2(2), VIJAYAWADA. V S . SMT. PALADUGU VIJAYALAKSHMI, FLAT NO. 2/A4, RAJASRI RESIDENCY, BRINDAVAN COLONY, VIJAYAWADA. PAN NO. AMQPP 4115 M (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI A.S.R.S.S. SIVA PRASAD ADV. DEPARTMENT BY : SHRI D.V. SUBBA RAO SR. DR DATE OF HEARING : 17/08/2018 . DATE OF PRONOUNCEMENT : 17 / 08 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER BY FILING THIS MISC. APPLICATION , R EVENUE SEEKS RECALL OF THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 221/VIZ/2013, DATED 09/09/2016 FOR THE ASSESSMENT YEAR 2009 - 10 ON THE GROUND THAT TRIBUNAL HAD NOT ADJUDICATED THE FACTS. 2. LD. DEPARTMENTAL REPRESENTATIVE RELIED ON THE GROUNDS OF MISC. APPLICATION . 2 M A NO. 02/VIZ/2017 ( SMT. PALADUGU VIJAYALAKSHMI ) 3 . LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TRIBUNAL HAS RIGHTLY CONSIDERED THE CLAIM OF THE ASSESSEE AND THERE IS NO MISTAKE APPARENT ON RECORD , HENCE, MISC. APPLICATION FILED BY THE REVENUE MAY BE DISMISSED. 4 . WE HAVE HEARD BOTH THE SIDES, PERUSED THE ORDER PA S SED BY THE TRIBUNAL . 5. WE FIND THAT LD. DEPARTMENTAL REPRESENTATIVE HAS NOT ABLE TO POINT OUT ANY MISTAKE APPARENT ON RECORD , EXCEPTING STATING THAT THE ORDER IS NOT ACCEPTABLE. I T IS NOT A GROUND TO SAY THAT THE ORDER PASSED BY THE TRIBUN A L IS INCORRECT , HE HAS TO SHOW WHERE THE TRIBUNAL HAS COMMITTED ERROR IN PASSING THE ORDER . TRIBUNAL HAS CONSIDERED ALL THE FACTS AND PASSE D THE ORDER, THEREFORE, NO MISTAKE IS CREPT WHILE PASSING THE ORDER . THUS, THIS MISC. APPLICATION FILED BY THE REVENUE IS DISMISSED . 6 . IN THE RESULT, MISC. APPLICATION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 17 TH DAY OF AUGUST , 201 8 . SD/ - SD/ - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 17 TH AUGUST , 201 8 . VR/ - COPY TO: 3 M A NO. 02/VIZ/2017 ( SMT. PALADUGU VIJAYALAKSHMI ) 1. THE ASSESSEE SMT. PALADUGU VIJAYALAKSHMI, FLAT NO. 2/A4, RAJASRI RESIDENCY, BRINDAVAN COLONY, VIJAYAWADA. 2. THE REVENUE ITO, WARD - 2(2), VIJAYAWADA. 3. THE CIT, VIJAYAWADA. 4. THE CIT(A) , VIJAYAWADA. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.