Income Tax Officer, Ward-2(2), , Vijayawada V. Ivaturi Mahalakshmi, Vijayawada

MA 24/VIZ/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3184 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-03-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 27-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA
• 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 . A .NO. 2 4 /VIZ/201 9 (ARISING OUT OF I.T.A NO. 508 /VIZ/201 7 ) ( / A SSESSMENT Y EAR : 20 0 5 - 0 6 ) INCOME TAX OFFICER WARD - 2 (2 ) VIJAYAWADA ( / APPELLANT) VS. SMT. IVATURI MAHALAKSHMI D.NO.38 - 5 - 1, 1 ST LANE PUNNAMATHOTA OPP.AIR CROSS ROAD VIJAYAWADA [PAN :A ATPI0474P ] ( / RESPONDENT) / APPELLANT BY : SHRI B.RAMA KRISHNA, DR / RESPONDENT BY : SHRI C. SUBRAHMANYAM , AR / DATE OF HEARING : 0 6 .0 3 .2020 / DATE OF PRONOUNCEMENT : 06 .0 3 . 20 20 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : IN THE INSTANT CASE, THE DEPARTMENT HAS FILED APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] WHICH WAS DISMISSED AS PER CBDT CIRCULAR NO.3/2018 DATED 11.07.2018 SINCE THE APPEAL IS NOT MAINTAINABLE , AS THE TAX EFFECT WAS LESS THAN RS.20 LAKHS. 2 M .A. NO . 2 4 /VIZ/201 9 , A.Y.20 0 5 - 0 6 IVATURI MAHALAKSHMAMMA, VIJAYAWADA 2. AGAINST WHICH THE DEPARTMENT HAS FILED MISCELLANEOUS APPLICATION STATING THAT THE APPEAL FALLS UNDER EXCEPTION AS PER PARA 10( C ) OF THE BOARDS CIRCULAR NO.3/2018 DT.11.07.2013 DUE TO AUDIT OBJECTION WHICH WAS ACCEPTED BY THE DEPARTMENT . THEREFORE, REQUESTED TO RECALL THE ORDER AND READJUDICATE THE APPEAL. 3. ON THE OTHER HAND, THE LD.AR OBJECTED FOR RECALLING THE ORDER STATING THAT THERE WAS NO SUCH GROUND RAISED BY THE REVENUE IN THE APPEAL MEMO. THE LD.AR FURTHER SUBMITTED THAT THE DEPARTMENT HAS NOT TAKEN SUCH ISSUE DURING THE APPEAL HEARING. THEREFORE, SUBMITTED THAT THERE WAS NO MISTAKE IN THE ORDER, HENCE, THERE IS NO CASE FOR RECALLING THE ORDER. 4. WE HAVE HEARD BOTH THE PARTIES AND FIND THAT THE DEPARTMENT HAS NOT RAISED ANY GROUND REGARDING EXCEPTIONS IN CIRC ULAR NO.3/2018. THERE WAS NO MENTION , EITHER IN THE GROUNDS OF APPEAL OR IN THE APPROVAL OF THE LD.COMMISSIONER OF I NCOME T AX REGARDING THE EXCEPTION . THEREFORE, THE FACT THAT THE CASE FALLS UNDER THE EXCEPTION DO NOT BORNE OUT OF THE RECORD, HENCE, THERE IS NO MISTAKE IN THE ORDER OF THIS TRIBUNAL. ACCORDINGLY, WE DISMISS THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE. 3 M .A. NO . 2 4 /VIZ/201 9 , A.Y.20 0 5 - 0 6 IVATURI MAHALAKSHMAMMA, VIJAYAWADA 5. IN THE RESULT, MISCELL ANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH MARCH, 2020. S D/ - S D/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 06 . 0 3 .20 20 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO: - 1 . / THE REVENUE INCOME TAX OFFICER , WARD - 2( 2 ) , VIJAYAWADA 2. / THE ASSESSEE - SMT. IVATURI MAHALAKSHMI, D.NO.38 - 5 - 1, 1 ST LANE PUNNAMATHOTA, OPP.AIR CROSS ROAD, VIJAYAWADA 3. / THE PR.COMMISSIONER OF INCOME TAX , VIJAYAWADA 4. ( ) / THE COMMISSIONER OF INCOME - TAX (APPEALS), VIJAYAWADA 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM