A.P. State Civil Supplies Corpn. Ltd, Hyderabad V. DIT(Exemptions)-III, Hyderabad

MA 202/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7207 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 04-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T DEWAKAR REDDY
• Assessee Lawyers: D V ANJANEYULU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI CHANDRA POOJARI, A.M AND SMT. ASHA VIJAYARAGHAVAN, J.M M.A. NOS.200 TO 203/HYD/09 A.YRS. 2003-04,2004-05 (IN ITA NOS.1381, 1381/H/2008 , 20 05-06 & 2006-7. 711/H/2009 & 436/HYD/2010 M/S. A.P.STATE CIVIL SUPPLIES CORPORATION LTD., HYDERABAD. (PAN AABCA 7164 R) V/S- ITO,WARD - 1(1) PRESENTLY THE DY.DIT (E)-III, HYDERABAD. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI. D.V.ANJANEYULU RESPONDENT BY : SHRI T. DEWAKAR REDDY DATE OF HEARING: 4-11-2011 DATE OF PRONOUNCEMENT: 4-11-2011. O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: BY THESE MISC. APPLICATIONS, THE ASSESSEE IS SEEKING THE TRIBUNAL TO RECTIFY A MISTAKE CREPT IN THE CO0MMON ORDER OF THE TRIBUNAL PASSED IN ITA NOS. 1381 & 1382/H/2008, 711/HYD/2009 AND 436/HYD/2010 DATED 28 TH JULY,2011. 2. AFTER GOING THROUGH THE ORDER OF THE TRIBUNAL IN THE INSTANT CASES, WE FIND THAT THERE IS A MISTAKE CREPT IN THE ORDER OF TAME TRIBUNAL. THE CONSOLIDATED ORDER PASSED BY THE TRIB UNAL WHILE DISPOSING OF THE ABOVE APPEALS, IT WAS HELD AT PAGE NO.2 IN MIDDLE OF PARA NO.3 AS UNDER:- M.A.NO200 TO 203/HYD/2008 & 09, 10 AP STATE CIVIL SUPPLIES CORPORATION, HYD. ============================ 2 WE FIND THAT THIS COMMON ISSUE RELATING TO DENIAL O F EXEMPTION IS COVERED AGAINST THE ASSESSEE WITH THE DECISION OF THE TRIBUNAL IN ASSESSEES OWN CASES DA TED 31 ST OCTOBER, 2007 IN ITA NO. 1350/HYD/1997 AND FIVE OTH ERS FOR ASSESSMENT YEARS 1994-95 TO 1997-98. NOW, THE ABOVE SENTENCE IN PARA-3 IS RECTIFIED AN D THE SAME WOULD BE READ AS UNDER:- WE FIND THAT THIS COMMON ISSUE RELATING TO DENIAL O F EXEMPTION IS COVERED AGAINST THE ASSESSEE WITH THE DECISION OF THE TRIBUNAL IN ASSESSEES OWN CASES DA TED 31 ST OCTOBER, 2007 IN ITA NO.252/HYD/2003 FOR THE ASSESS MENT YEAR 1996-97 AND FIVE OTHER ASSESSMENT YEARS 1997-9 8 TO 2001-02. THERE ARE NO OTHER CHANGES IN THE SAID ORDER AND TH E RESULT WOULD REMAIN UNCHANGED. 5. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATIO NS FILED BY THE ASSESSEE ARE ALLOWED AS INDICATED ABOVE. ORDER WAS PRONOUNCED IN THE COURT ON 4-11-2011. SD/- SD/- SMT ASHA VIJAYARAGHAVAN ( CHANDRA POOJARI ) JUDICIAL MEMBER ACCOUNTANT MEMBER. DATED: 04-11-2011. M.A.NO200 TO 203/HYD/2008 & 09, 10 AP STATE CIVIL SUPPLIES CORPORATION, HYD. ============================ 3 COPY FORWARDED TO: 1. AP STATE CIVIL SUPPLIES CORPORATION LTD., C/O M/S. ANJANEYULU & CO., CAS, 30, I BHAGYALAKSHMI NAGAR, GANDHI NAGAR , HYDERABAD. 2. ITO,WARD - 1(1), HYDERABAD (PRESENTLY DY. DIT (EXEMPTIONS) - III, HYDERABAD. 3 4. 5 6 7 8. JMR* ASST. DIRECTOR OF INCOME-TAX (EXEMPTIONS)-II, HYDER ABAD. CIT (A)-II, HYDERABAD. CIT (A)-IV, HYDERABAD. CIT-I, HYDERABAD. CIT-III, HYDERABAD. DR, ITAT, HYDEERABAD. M.A.NO200 TO 203/HYD/2008 & 09, 10 AP STATE CIVIL SUPPLIES CORPORATION, HYD. ============================ 4