THE ITO, Eluru V. M/s Siva Wines, Eluru

MA 20/VIZ/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 6355 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 7 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-04-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 21-07-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEBA KUMAR SONOWALA
• Keywords: Audit objection; Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER M.P. NO. 20 /VIZAG/2016 (ARISING OUT OF I.T.A.NO. 175 /VIZAG/201 5 ) ( / ASSESSMENT YEAR : 2008 - 09 ) THE ITO, WARD - 2, ELURU VS. M/S SIVA WINES ELURU [ PAN: ABFFS7134P ] ( / APPELLANT) ( / RESPONDENT ) / APPELLANT BY : SHRI DEBA KUMAR SONOWALA , DR / RESPONDENT BY : NONE / DATE OF H EARING : 26 .02.2018 / DATE OF PRONOUNCEMENT : 28 .02.2018 / O R D E R PER D.S. SUNDER SINGH , ACCOUNTANT MEMBER : TH IS MISCELLANEOUS PETITION IS FILED BY THE REVENUE AGAINST THE ORDER OF THE ITAT NO. 175/VIZ/2015 DATED 2 2 . 1 2 .201 5 FOR THE ASSESSMENT YEAR 20 08 - 09 . 2 M.P.NO .2 0 /V IZ /2016 M.S SIVA WINES, ELURU 2. IN THIS CASE, THE APPEAL FILED BY THE REVENUE WAS DISMISSED BY THE TRIBUNAL BY AN ORDER DATED 22.12.2005 AS THE TAX EFFECT IN THIS CASE WAS BELOW RS.10 LAKHS , AS PER CIRCULAR NO.21/2015 OF CBDT DATED 10.12.2015. THE REVEN UE FILED MISCELLANEOUS APPLICATION REQUESTING FOR RECALLING THE ORDER STATING THAT THE CASE IS COVERED BY EXCEPTIONS AS PER CLAUSE PRESCRIBED IN INSTRUCTION NO.21/2015 , AS THE ASSESSMENT WAS MADE ON ACCOUNT OF REVENUE AUDIT OBJECTION WHICH WAS ACCEPTED BY THE REVENUE. 3. DURING THE APPEAL HEARING, LD.DR ARGUED THAT THE CASE FALLS UNDER EXCEPTIONS IN CIRCULAR CITED, HENCE REQUESTED TO RECALL THE APPEAL AND DISPOSE IT AFTER HEARING. 4. WE HAVE HEARD LD.DR AND PERUSED THE MATERIAL PLACED ON RECORD. THE CONTENTION OF THE REVENUE IS THAT THE CASE FALLS UNDER EXCEPTION AL CLAUSES PRESCRIBED BY THE BOARD IN INSTRUCTION NO.21/2015 IS NOT BORN OUT OF THE APPEAL RECORD I.E. ASSESSMENT ORDER, CIT (A) ORDER AND OTHER AUTHORISATION ISSUED BY THE LD. CIT FOR FILING THE APPEAL . THEREFORE, WE HOLD THAT THERE IS NO MISTAKE APPARENT FROM RECORD WHICH REQUIRED TO BE MODIFIED U/S 254 OF I.T.ACT. HENCE, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. 3 M.P.NO .2 0 /V IZ /2016 M.S SIVA WINES, ELURU 5 . IN THE RESULT, MISCELLANEOUS PETITION FILED BY THE REVENUE IS DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 28 TH FEB 20 1 8 . SD/ - SD/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 28 .02.2018 L.RAMA, SPS 4 M.P.NO .2 0 /V IZ /2016 M.S SIVA WINES, ELURU / COPY OF THE ORDER FORWARDED TO: - 1. / THE APPELLANT - THE ITO, WARD - 2, ELURU 2 . / RESPONDENT M/S SIVA WINES, 25 - 15 - 18, NEAR RTC BUS STAND, MAIN ROAD, ELURU 3 . THE COMMISSIONER OF INCOME TAX , RAJAHMUNDRY 4.THE COMMISSIONER OF INCOME TAX(APPEALS), RAJAHMUNDRY 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM