M/s Ramya Hospitals, Kakinada V. THE ITO, Kakinada

MA 26/VIZ/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 6043 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-12-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 18-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V APPALA RAJU

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.P. .NO. 26 /VIZAG/ 201 7 (ARISING OUT OF ITA NO.119/VIZ/2015) ( / ASSESSMENT YEAR: 2009 - 10 ) M/S RAMYA HOSPITALS KAKINADA ITO, WARD - 2 KAKINADA [PAN : AA IFR4508G ] ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI G.V.N. HARI, AR / RESPONDENT BY : SHRI V.APPALA RAJU , DR / DATE OF H EARING : 22 .1 2 .2017 / DATE OF PRONOUNCEMENT : 22 .12.2017 / O R D E R PER D.S. SUNDER SINGH , ACCOUNTANT MEMBER : THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSESSEE AGAINST ORDER OF THE ITAT , VISAKHAPATNAM VIDE ITA NO.119/VIZ/2015 FOR THE ASSESSMENT YEAR 2011 - 12 DATED 28 .03.2017. 2 M.A. NO. 26 /VIZAG/201 7 M/S RAMYA HOSPITALS, KAKINADA 2. IN THIS APPEAL, THE ASSESSEE HAS RAISED 5 GROUNDS. HONBLE ITAT WHILE DISPOSING THE APPEAL CONSIDERED GROUND NO.1 AND 2, BUT DID NOT ADJUDICATE GROUND NO.3 AND 4 WHICH READS AS UNDER : 3. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) IS N OT JUSTIFIED IN SUSTAIN THE ADDITION OF RS.23,72,171 / - MADE BY THE ASSESSING OFFICER TOWARDS ALLEGED UNACCOUNTED RECEIPTS. 4. WITHOUT PREJUDICE TO THE ABOVE, THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) OUGHT TO HAVE DIRECTED THE ASSESSING OFFICER TO ESTIMATE NET PROFIT ON THE ALLEGED UNACCOUNTED RECEIPTS INSTEAD OF BRINGING THE WHOLE AMOUNT TO TAX. HENCE THE ASSESSEE HAS REQUESTED TO RECALL THE ORDER AND ADJUDICATE THE REMAINING GROUNDS. 3. ON THE OTHER H AND, THE LD.DR FAIRLY CONCEDED THAT GROUND N OS.3 AND 4 ARE REQUIRED TO BE ADJUDICATED. 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL PLACED ON RECORD. ON CAREFUL VERIFICATION OF THE ORDER OF THE HONBLE ITAT IN ITA NO.119/VIZAG/2 015 DATED 28.03.2017, IT IS FOUND THAT GROUND NO.3 AND 4 REMAINED UN - ADJUDICATED. HENCE, WE RECALL THE ORDER AND THE CASE IS POSTED FOR HEARING ON 02.02.2018. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE 3 M.A. NO. 26 /VIZAG/201 7 M/S RAMYA HOSPITALS, KAKINADA OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES, NO SEPARATE NOTICE WILL BE ISSUED FROM THE REGISTRY. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. T HE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 22 ND D EC 2017. SD/ - SD/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM: /DATED : 2 2 .12.2017 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO : - 1. / THE APPELLANT M/S RAMYA HOSPITALS, 9 - 1 - 30, GANDHI NAGAR, KAKINADA 2 . / THE R ESPONDENT ITO, WARD - 2, KAKINADA 3. THE COMMISSIONER OF INCOME TAX - 2, VISAKHAPATNAM 4 . ( ) / THE CIT (A) - 1,2(I/C) VISAKHAPATNAM & RAJAHMUNDRY 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUA RD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM