Ravi Sanjeevan Kottur, Hyderabad V. Income Tax Officer, Ward-8(2), Hyderabad

MA 22/Hyd/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0584 (ITAT-HYDERABAD)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-09-2018
• Assessment Year: 2010-2011
• Appeal Filed On: 05-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P V SUBBA RAJU
• Assessee Lawyers: P BALAKRISHNA
• Keywords: Gift

Judgement Text

IN THE INCOME T AX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE S MT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 22 /HYD/2018 (IN ITA NO. 1077 / HYD/201 6 ASSESSMENT YEAR: 2010 - 11 ) RAVI SANJEEVAN KOTTUR, HYDERABAD. PAN AAOPY7315A VS. INCOME TAX OFFICER, WARD 8(2), HYDERABAD (APP LIC ANT) (RESPONDENT) ASSESSEE BY : SHRI P. BALAKRISHNA REVENUE BY : SHRI P.V. SUBBARAJU DATE OF HEARING : 07 - 0 9 - 2018 DATE OF PRONOUNCEMENT : 14 - 0 9 - 2018 O R D E R PER S. RIFAUR RAHMAN, .A.M.: TH IS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE U/S 254(2) OF THE I.T. ACT SEEKING RECALL OF THE EX - PARTE PARTY ORDER PASSED IN ITA NO. 1077/HYD/2016 VIDE ORDER DATED 30/05/2017. 2. ON PERUSAL OF RECORD, WE FIND THAT THE M.A. FILED BY THE ASSESSEE ON 05/02/2018, WHEREAS THE ORDER WAS PRONOUNCED ON 30/05/2017. AS PER THE AMENDED PROVISIO N OF SECTION 254(2), THE ASSESSEE SHOULD HAVE FILED THE M.A. ON OR BEFORE 30 TH NOVEMBER, 2017. AS THE M.A. WAS FILED ONLY ON 05/02/18, IT IS BARRED BY LIMITATION, THEREFORE, WE DISMISS THE SAME AS TIME BARRED. 2 M.A. NO. 22 /HYD/2018 RAVI SANJEEVAN, KOTTUR 3 . IN THE RESULT, MA FILED BY THE ASSESSEE IS ACCORDINGLY TREATED AS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 14 TH SEPTEMBER , 2018. SD/ - SD/ - ( P. MADHAVI DEVI ) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 14 TH SEPTEMBER , 2018. KV COPY TO: - 1) RAVI SANJEEVAN KOTTUR, 21 - 1 - 641/5, GROUND FLOOR, GOD GIFT MARKET, RIKABGUNJ, HYDERABAD. 2) I T O , WARD 8(2) , HYDERABAD 3) CIT(A) 10 , HYD. 4) CIT (IT & TP), HYD. 5 ) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6) GUARD FILE