Assistant Commissioner of Income Tax, Circle-5(1), Visakhapatnam V. Brandix India Apparel City Private Limited, , Visakhapatnam

MA 2/VIZ/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3018 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 5 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-08-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-06-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 24-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणमपीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./M.A.No.02/Viz/2021 (Arising out of M.A.No.25/Viz/2019 filed out of ITA 486/Viz/2018) (ननधधारणवर्ा/ Assessment Year : 2011-12) Dy.Commissioner of Income Tax Circle-3(1) Visakhapatnam Vs. M/s Brandix India Apparel City Private Limited Plot No.18, BIACPL, SEZ, Pudimadaka Road Atchyutapuram Mandal Visakhapatnam [PAN : AACCB8665P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri GVN Hari, AR प्रत्यधथी की ओर से/ Respondent by : Shri S.P.G.Mudaliar, DR सुनवधई की तधरीख/ Date of Hearing : 03.06.2022 घोर्णध की तधरीख/Date of Pronouncement : 30.08.2022 O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : The revenue has filed miscellaneous application before the Tribunal requesting to recall the order in I.T.A.No.486/Viz/2018 dated 11.01.2019 on the ground that the issue is covered under exception 10(c) of the CBDT’s circular No.3/2018 dated 11.07.2018 as the RAP has raised objection in this case. ITAT in it’s order No.M.A.No.25/Viz/2019 has dismissed the application on the ground that the department has neither raised the 2 MA No.02/Viz/2021, A.Y.2011-12 M/s Brandix Inida Apparel City Pvt.Ltd., Visakhapatnam ground in it’s appeal nor brought to the notice of the Tribunal at the time of hearing of the case. The Ld. DR hence requested for reconsideration of Miscellaneous Application on the ground that the case is covered under exception 10(C) of the CBDT’s Circular No.3/2018 dated 11.07.2018 and recall the order in the interest of justice and to decide the matter on merits. However, subsequently, Jt.Commissioner of Income Tax (OSD), Circle-3(1), Visakhapatnam vide letter No.DCIT/C-3(1)/VSP/ITAT/MA/2022-23 dated 10 th May 2022 has communicated the decision of Commissioner of Income Tax, Hyderabad for withdrawal of 2 nd miscellaneous application i.e. MA No.02/Viz/2021 filed on initial MA No.25/Viz/2019 (arising out of ITA No.486/Viz/2018) before the Tribunal. In view of the above, Miscellaneous Application No.02/Viz/2021 is dismissed as withdrawn. 2. In the result, Miscellaneous Application filed by the revenue is dismissed as withdrawn. Order Pronounced in open Court on 30 th August,2022. Sd/- Sd/- (एस बालाकृ ष्णन) (द ु व्वूरुआर.एलरेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखासदस्य/ACCOUNTANT MEMBERन्याधयकसदस्य/JUDICIAL MEMBER Dated : 30.08.2022 L.Rama, SPS 3 MA No.02/Viz/2021, A.Y.2011-12 M/s Brandix Inida Apparel City Pvt.Ltd., Visakhapatnam आदेशकीप्रतितितिअग्रेतिि/Copy of the order forwarded to:- 1. रधजस्व/The Revenue –The Dy.Commissioner of Income Tax, Circle-3(1), Range-2, Visakhapatnam 2.ननधधाऩरती/ The Assessee–M/s Brandix India Apparel City Private Limited, Plot No.18, BIACPL, SEZ, Pudimadaka Road, Atchyutapuram Mandal, Visakhapatnam 3.प्रधानआयकरआयुक्त/ The Principal Commissioner of Income Tax-2, Visakhapatnam 4. The Commissioner of Wealth Tax Appeals-9, Hyderabad 5.नवभधगीयप्रनतनननध, आयकरअपीलीयअनधकरण, नवशधखधपटणम/ DR,ITAT,Visakhapatnam6.गधर्ाफ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam