ADIT(Exemptions)-I, Hyderabad V. Aurora Educational Society, Hyderabad

MA 244/HYD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7537 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 19-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Assessee Lawyers: CHAITANYA KUMAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBE R. MISC. APPLN. NO.243/HYD/2011 (IN ITA NO.1295/HYD/2010) : ASSESSMENT YEAR 2004-05 MISC. APPLN. NO.244/HYD/2011 (IN ITA NO.1296/HYD/2010) : ASSESSMENT Y EAR 2005-06 MISC. APPLN. NO.245/HYD/2011 (IN ITA NO.1297/HYD/2010) : ASSESSMENT Y EAR 2006-07 ASST DIRECTOR OF INCOME-TAX (EXEMPTION)-I, HYDERABAD V/S M/S. AURORA EDUCATIONAL SOCIETY, HYDERABAD (PAN - AAATA 8751 C ) (APPLICANT) (RESPONDENT) APPLICANT BY : SMT. NIVEDITA BISWAS RESPONDENT BY : SHRI CHAITANYA KUMAR DATE OF HEARING 20 1.2012 DATE OF PRONOUNCEMENT 20.1.2012 O R D E R PER BENCH: BY THESE APPLICATIONS UNDER S.254(2) OF THE ACT, THE APPLICANT HAS SOUGHT FOR RECTIFICATION OF THE ORDER OF THIS TRIBUNAL DATED 13.4.2011, INSOFAR AS IT RELATES TO ITA NOS.1295 T O 1297/HYD/2010 OF THE REVENUE, ON THE GROUND THAT IN THE CAUSE-TITLE OF THAT ORDER, AGAINST THE ITA NOS. OF THE DEPARTMENT, THE RELEVAN T ASSESSMENT YEARS WERE INCORRECTLY MENTIONED AS IF FROM 2005-06 TO 20 07-08, INSTEAD OF FROM 2004-05 TO 2006-07 RESPECTIVELY. 2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PE RUSED THE MATERIAL ON RECORD. WE FIND MERIT IN THE CONTENTION OF THE REVENUE IN MISC. APPLNS NO.243-245/HYD/2011 (IN ITA NO.1295 TO 1297/HYD/2011) M/S. AURORA EDUCATIONAL SOCIETY, HYDERABAD 2 THESE APPLICATIONS INASMUCH IN THE CAUSE TITLE OF T HE ODDER OF THIS TRIBUNAL DATED 13.4.2011, AGAINST THE ITA NOS.1295 TO 1297/HYD/2010 OF THE REVENUE AND CROSS-OBJECTIONS OF THE ASSESSEE ARISING THEREFROM, ASSESSMENT YEARS RELEVANT WERE INCORRECTLY MENTIONE D AS 2005-06 TO 2007-08 RESPECTIVELY, WHEREAS THOSE APPEALS ACTUALL Y RELATE TO 2004- 05 TO 2006-07 RESPECTIVELY. WE ACCORDINGLY RECTIFY THE SAID MISTAKE, AND HOLD THAT THE ASSESSMENT YEARS MENTIONED IN THE CAUSE TITLE OF THE SAID ORDER DATED 13.4.2011, AGAINST ITA NO.1295/HYD /2010 & CO 104/HYD/2010; AGAINST ITA NO.1296/HYD/2010 & CO 105 /HYD/2010; AND AGAINST ITA NO.1297/HYD/2010 & CO 106/HYD/2010, SHOULD BE READ AS 2004-05 TO 2006-07 RESPECTIVELY. 3. IN THE RESULT, ALL THE THREE APPLICATIONS OF TH E REVENUE ARE ALLOWED. ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION O F HEARING OF THE APPEAL ON 20 TH JANUARY, 2012 SD/- SD /- (CHANDRA POOJARI) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER. JUDICIAL MEMBER. DT/- 20 TH JANUARY, 2012 COPY FORWARDED TO: 1. M/S. AURORA EDUCATIONAL SOCIETY, C/O. SHRI S.RAMA R AO, FLAT NO.102, SHRIYA EELGANCE, NO.3-6-643, ST. NO.9, HIMAYATNAGAR, HYDERABAD 2. ASST DIRECTOR OF INCOME - TAX (EXEMPTION) - I, HYDERABAD 3. COMMISSIONER OF INCOME-TAX(APPEALS) IV, HYDERABA D 4. DIRECTOR OF INCOME - TAX(EXEMPTION), HYDERABAD 5. THE D.R., ITAT, HYDERABAD. B.V.S.