ITO, W-3,Nellore., Hyderabad V. Sri Akki Venkateswara Reddy, Nellore., Hyderabad

MA 207/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1118 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-11-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 26-08-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AMISHA S GUPT
• Assessee Lawyers: SHAIK JEELANI BASHA
• Keywords: Audit objection; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MISC. APPLICATION NO.207/HYD/2013 (IN ITA NO.1376/HYD/2012 ) (ASSESSMENT YEAR 200 5 - 0 6 ) INCOME TAX OFFICER WARD 3 , NELLORE V/S SHRI AKKI VENKATESWARA REDDY, NELLORE. ( PAN A FRPA 3826 N ) (APP LIC ANT) (RESPONDENT) APP L IC ANT BY : SMT. AMISHA S.GUPT DR RESPONDENT BY : SHRI SHAIK J EELANI B ASHA DATE OF HEARING 2 9 .11.2013 DATE OF PRONOUNCEMENT 2 9 .11.2013 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: BY THIS APPLICATION, APPLICANT SEEKS RE CALL OF THE ORDER OF THIS TRIBU N AL DATED 16.1.2013 IN ITA NO.1048/HYD/2012 FOR THE ASSE SSMENT YEAR 2005 - 06, ON THE GROUND THAT THE TRIBUNAL WAS NOT JUSTIFIED IN DISMISSING THE APPEAL OF THE R E VENUE IN LIMINE ON ACCOUNT OF LESS ER TAX EFFECT. 3. WE HAVE HEARD BOTH SID ES AND PERUSED THE ORDER OF THIS TRIBUNAL DATED 1 6 .1.2013 IN THE LIGHT OF T H E A VE RMENTS MADE BY THE REVEN U E IN THIS APPLICATION . IT IS THE CASE OF T HE R E VEN U E THAT WHILE THE TR IBUNAL HAS DISMISSED THE APPEAL OF THE R E VENUE I N LIMINE ON THE GROUND THAT THE TAX EFFECT IN THIS CA S E IS BELOW RS.3 LAKHS , I T IS THE CA S E OF THE REV E NUE IN THE PRESENT APPLICATION THAT THE ISSUE INVOLVED IN THE APPEAL GIVING RISE TO THE PRESENT APPLICATION FALLS UNDER ONE OF THE EXCEPTIO N S LAID DOWN IN INSTRUCTION NO.3/2011, I.E. ACCEPTANCE OF RAP AUDIT OBJECTION. A S SUCH, IT IS COVERED BY ONE OF THE EXC EPTIONS PROVIDED FOR THE RULE WITH REGARD TO THE FILING OF THE APPEALS IN THE CASES INVOLVING SMALLER TAX MA NO.20 7/HYD/2013 (IN ITA NO. 1048 /HYD/ 1 2 ) S HRI AKKI V E NKATESWARA REDDY, NELLORE. 2 EFFECT. IT IS THEREFORE, SU B M I T TED THAT THE TRIBUNAL IS NO T CORR E CT IN DISMISSING THE APPEAL O F THE R E V ENUE IN LIMINE ON ACCOUNT OF LESSER TAX EFFECT. 4. ON CAREFUL CONSIDERATION OF THE MATTER, WE FIND MER IT IN THE CONTENTION OF T HE R E VENUE IN THE PRESENT APPLICATION. WE ACCOR D INGLY RECALL THE ORDER OF THE TRIBUNAL DATED 16.11. 2 01 3 AND DIR E CT THE R E G I S TRY TO P O S T THE APPEAL FOR FR E SH HEARING ON 26.3.2014. NO FR E SH NOTICE WOULD BE GIVEN TO BOTH PAR T I ES AND THIS ORDER SHOULD B E TA K E N AS A NOTICE OF H E ARING. WE DIRECT ACCORDINGLY AND A LLOW THE PRESENT APPLICATION OF THE R E VENUE. 5 . IN THE RESULT, THIS MISCELLANEO U S APPL I C ATION OF THE REVENUE IS ALLOWED . ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION OF HEARING ON 2 9 .11.2013 SD/ - SD/ - ( ASHA VIJAYARAGHAVAN ) ( CHANDRA POOJARI ) JUDICIAL MEMBER. ACCOUNTANT MEMBER. D T/ - 2 9 TH NOVEMBER, 2013 COPY FORWARDED TO: 1. 2. SHRI AKKI VENKATESWARA REDDY, DHAN ALAKSHMIPURAM ( V ) , GUNDLAPALEM(P), NELLORE. INCOME TAX OFFICER W A RD 3, NELLORE 3 . COMMISSIONER OF INCOME - TAX(APPEALS) GUNTUR 4. COMMISSIONER OF INCOME - TAX GUNTUR 5 DEPARTMENTAL REPRESENTATIVE ITAT HYDERABAD B.V.S.