Agriucultural Market Commitee, Satthenapalli V. The ACIT, Circle-1(1), GUNTUR, Guntur

MA 27/VIZ/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8445 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 12-03-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T LUCAS PETER; RAVI SHANKAR NARAYAN
• Assessee Lawyers: P GOPI KRISHNA

Judgement Text

MP NOS.42 TO 74/VIZ/2011 & MP NOS.3 TO 54/VIZ/2012 AMC NARASAPURAM ETC. . IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER SL. NO. CASE NO. ASST. YEAR PAN NO. APPELLANTS RESPONDENTS 1 MP 42/VIZ/2011 2003-04 AAALA 0389E AMC NARSAPURAM CIT , RAJAHMUNDRY 2 MP 43/VIZ/2011 2004-05 AAALA 0389E AMC NARSAPURAM CIT , RAJAHMUNDRY 3 MP 44/VIZ/2011 2004-05 AAALA 0352K AMC TANUKU CIT , RAJAHMUNDRY 4 MP 45/VIZ/2011 2005-06 AAALA 0352K AMC TANUKU CIT , RAJAHMUNDRY 5 MP 46/VIZ/2011 2006-07 AAALA 0352K AMC TANUKU CIT , RAJAHMUNDRY 6 MP 47/VIZ/2011 2003-04 AAALA 0359C AMC KOVVUR ITO WARD-2, TANUKU 7 MP 48/VIZ/2011 2004-05 AAALA 0359C AMC KOVVUR ITO WARD-2, TANUKU 8 MP 49/VIZ/2011 2005-06 AAALA 0359C AMC KOVVUR ITO WARD-2, TANUKU 9 MP 50/VIZ/2011 2006-07 AAALA 0359C AMC KOVVUR ITO WARD-2, TANUKU 10 MP 51/VIZ/2011 2003-04 AAALA 0388F AMC PENUGONDA ITO WARD-1, TANUKU 11 MP 52/VIZ/2011 2004-05 AAALA 0388F AMC PENUGONDA ITO WARD-1, TANUKU 12 MP 53/VIZ/2011 2005-06 AAALA 0388F AMC PENUGONDA ITO WARD-1, TANUKU 13 MP 54/VIZ/2011 2006-07 AAALA 0388F AMC PENUGONDA ITO WARD-1, TANUKU 14 MP 55/VIZ/2011 2003-04 AAALA 0351L AMC ATTILI IT O WARD-1, TANUKU 15 MP 56/VIZ/2011 2004-05 AAALA 0351L AMC ATTILI IT O WARD-1, TANUKU 16 MP 57/VIZ/2011 2005-06 AAALA 0351L AMC ATTILI IT O WARD-1, TANUKU 17 MP 58/VIZ/2011 2006-07 AAALA 0351L AMC ATTILI IT O WARD-1, TANUKU 18 MP 59/VIZ/2011 2005-06 AAALA 0360K AMC GOPALAPUR AM ITO WARD-2, TANUKU 19 MP 60/VIZ/2011 2005-06 AAALA 0360K AMC GOPALAPUR AM ITO WARD-2, TANUKU 20 MP 61/VIZ/2011 2003-04 AAALA 0440J AMC PALAKOL C IT , RAJAHMUNDRY 21 MP 62/VIZ/2011 2004-05 AAALA 0440J AMC PALAKOL C IT , RAJAHMUNDRY 22 MP 64/VIZ/2011 2004-05 AAKFA 9125C AMC POLAVARAM CIT , RAJAHMUNDRY 23 MP 65/VIZ/2011 2006-07 AAALA 0675M AMC UNDI CIT , RAJAHMUNDRY 24 MP 66/VIZ/2011 2003-04 AAALA 0350M AMC CHINTALAPUDI CIT , RAJAHMUNDRY 25 MP 68/VIZ/2011 2003-04 AAALA 0350M AMC TADEPALLIGUDEM CIT , RAJAHMUNDRY 26 MP 69/VIZ/2011 2004-05 AAALA 0350M AMC TADEPALLIGUDEM CIT , RAJAHMUNDRY 27 MP 70/VIZ/2011 2003-04 AAALA 0357N AMC ELURU CIT , RAJAHMUNDRY 28 MP 71/VIZ/2011 2004-05 AAALA 0357N AMC ELURU CIT , RAJAHMUNDRY 29 MP 72/VIZ/2011 2003-04 AAALA 0379G AMC BHIMADOLE CIT , RAJAHMUNDRY 30 MP 73/VIZ/2011 2005-06 AAALA 0379G AMC BHIMADOLE CIT , RAJAHMUNDRY 31 MP 74/VIZ/2011 2004-05 AAALA 0379G AMC UNGUTURU CIT , RAJAHMUNDRY 32 MP 3/VIZ/2012 2003-04 AAALA 0652J AMC AMBAJIPETA ITO WARD-2, AMALAPURAM 33 MP 4/VIZ/2012 2004-05 AAALA 0652J AMC AMBAJIPETA ITO WARD-2, AMALAPURAM MP NOS.42 TO 74/VIZ/2011 & MP NOS.3 TO 54/VIZ/2012 AMC NARASAPURAM ETC. . 2 34 MP 5/VIZ/2012 2005-06 AAALA 0652J AMC AMBAJIPETA ITO WARD-2, AMALAPURAM 35 MP 6/VIZ/2012 2003-04 AANFA 7031N AMC KOTHAPETA ITO WARD-2, AMALAPURAM 36 MP 7/VIZ/2012 2004-05 AANFA 7031N AMC KOTHAPETA ITO WARD-2, AMALAPURAM 37 MP 8/VIZ/2012 2005-06 AANFA 7031N AMC KOTHAPETA ITO WARD-2, AMALAPURAM 38 MP 9/VIZ/2012 2003-04 AAALA 0814A AMC RAJOLE ITO WARD-2, AMALAPURAM 39 MP 10/VIZ/2012 2004-05 AAALA 0814A AMC RAJOLE IT O WARD-2, AMALAPURAM 40 MP 11/VIZ/2012 2005-06 AAALA 0814A AMC RAJOLE IT O WARD-2, AMALAPURAM 41 MP 12/VIZ/2012 2003-04 AAALA 0766H AMC NAGARAM I TO WARD-2, AMALAPURAM 42 MP 13/VIZ/2012 2004-05 AAALA 0766H AMC NAGARAM I TO WARD-2, AMALAPURAM 43 MP 14/VIZ/2012 2005-06 AAALA 0766H AMC NAGARAM I TO WARD-2, AMALAPURAM 44 MP 15/VIZ/2012 2003-04 AAALA 0765E AMC ALLAVARAM ITO WARD-2, AMALAPURAM 45 MP 16/VIZ/2012 2004-05 AAALA 0765E AMC ALLAVARAM ITO WARD-2, AMALAPURAM 46 MP 17/VIZ/2012 2005-06 AAALA 0765E AMC ALLAVARAM ITO WARD-2, AMALAPURAM 47 MP 18/VIZ/2012 2005-06 AAALA 0767G AMC MUMMIDIVA RAM ITO WARD-2, AMALAPURAM 48 MP 19/VIZ/2012 2004-05 AAALA 0767G AMC MUMMIDIVA RAM ITO WARD-2, AMALAPURAM 49 MP 20/VIZ/2012 2005-06 AAALA 0767G AMC MUMMIDIVA RAM ITO WARD-2, AMALAPURAM 50 MP 21/VIZ/2012 2003-04 AAALA 0387L AMC ACHANTA I TO WARD-2, AMALAPURAM 51 MP 23/VIZ/2012 2003-04 AAALA 0748D AMC MACHERLA ACIT CIRCLE-1(1), GUNTUR 52 MP 24/VIZ/2012 2003-04 AAALA 0748D AMC DUGGIRALA ACIT CIRCLE-1(1), GUNTUR 53 MP 25/VIZ/2012 2004-05 AAALA 0748D AMC DUGGIRALA ACIT CIRCLE-1(1), GUNTUR 54 MP 26/VIZ/2012 2003-04 AAALA 0301L AMC SATTENAPA LLI ACIT CIRCLE-1(1), GUNTUR 55 MP 27/VIZ/2012 2004-05 AAALA 0301L AMC SATTENAPA LLI ACIT CIRCLE-1(1), GUNTUR 56 MP 28/VIZ/2012 2003-04 AAKFA 7492G AMC TENALI AC IT CIRCLE-1(1), GUNTUR 57 MP 29/VIZ/2012 2004-05 AAKFA 7492G AMC TENALI AC IT CIRCLE-1(1), GUNTUR 58 MP 30/VIZ/2012 2003-04 AAALA 0414G AMC GUNTUR AC IT CIRCLE-1(1), GUNTUR 59 MP 31/VIZ/2012 2004-05 AAALA 0414G AMC GUNTUR AC IT CIRCLE-1(1), GUNTUR 60 MP 32/VIZ/2012 2003-04 AAALA 0393A AMC CHIRALA A CIT CIRCLE-1(1), GUNTUR 61 MP 33/VIZ/2012 2003-04 AAALA 0446Q AMC REPALLE A CIT CIRCLE-1(1), GUNTUR 62 MP 34/VIZ/2012 2004-05 AAALA 0446Q AMC REPALLE A CIT CIRCLE-1(1), GUNTUR 63 MP 35/VIZ/2012 2003-04 AAALA 0789N AMC PARACHURU ACIT CIRCLE-1(1), GUNTUR 64 MP 36/VIZ/2012 2003-04 AAKFA 4155G AMC KROSURU A CIT CIRCLE-1(1), GUNTUR 65 MP 37/VIZ/2012 2004-05 AAKFA 4155G AMC KROSURU A CIT CIRCLE-1(1), GUNTUR 66 MP 38/VIZ/2012 2003-04 AAALA 0455H AMC CHILAKALU RIPETA ACIT CIRCLE-1(1), GUNTUR 67 MP 39/VIZ/2012 2003-04 AAALA 0411D AMC PONNURU A CIT CIRCLE-1(1), GUNTUR 68 MP 40/VIZ/2012 2004-05 AAALA 0411D AMC PONNURU A CIT CIRCLE-1(1), GUNTUR 69 MP 41/VIZ/2012 2003-04 AAALA 0307N AMC PIDUGURAL LA ACIT CIRCLE-1(1), GUNTUR 70 MP 42/VIZ/2012 2004-05 AAALA 0307N AMC PIDUGURAL LA ACIT CIRCLE-1(1), GUNTUR 71 MP 43/VIZ/2012 2003-04 AAALA 0640C AMC IPUR ACIT CIRCLE-1(1), GUNTUR 72 MP 44/VIZ/2012 2003-04 AAALA 0301L AMC VINUKONDA ACIT CIRCLE-1(1), GUNTUR 73 MP 45/VIZ/2012 2004-05 AAALA 0301L AMC VINUKONDA ACIT CIRCLE-1(1), GUNTUR 74 MP 46/VIZ/2012 2003-04 AAALA 0409K AMC NARASARAO PETA ACIT CIRCLE-1(1), GUNTUR MP NOS.42 TO 74/VIZ/2011 & MP NOS.3 TO 54/VIZ/2012 AMC NARASAPURAM ETC. . 3 75 MP 47/VIZ/2012 2003-04 AAALA 0410C AMC BAPATLA A CIT CIRCLE-1(1), GUNTUR 76 MP 48/VIZ/2012 2004-05 AAALA 0410C AMC BAPATLA A CIT CIRCLE-1(1), GUNTUR 77 MP 49/VIZ/2012 2003-04 AAKFA 8420C AMC AKIVIDU A CIT CIRCLE-1, ELURU 78 MP 50/VIZ/2012 2004-05 AAKFA 8420C AMC AKIVIDU A CIT CIRCLE-1, ELURU 79 MP 51/VIZ/2012 2005-06 AAKFA 8420C AMC AKIVIDU I TO WARD-2, BHIMAVARAM 80 MP 52/VIZ/2012 2006-07 AAKFA 8420C AMC AKIVIDU I TO WARD-2, BHIMAVARAM 81 MP 53/VIZ/2012 2005-06 AAKFA 9125C AMC POLAVARAM ITO WARD-1, ELURU 82 MP 54/VIZ/2012 2005-06 AAALA 0389E AMC NARSAPURA M ITO WARD-1, PALAKOLE APPELLANT BY: SHRI GVN HARI, CA; SHRI DL NARASIMHA RAO, ADVOCATE AND SHRI P GOPIKRISHNA CA RESPONDENT BY: SHRI T LUCAS PETER, CIT (DR) AND SHRI RAVI SHANKAR NARAYAN, SR. DR. DATE OF HEARING : 13.04.2012 DATE OF PRONOUNCEMENT : 13.04.2012 ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- ALL THESE MISCELLANEOUS APPLICATIONS HAVE BEEN FIL ED AT THE INSTANCE OF THE ASSESSEES MENTIONED ABOVE WITH THE REQUEST TO RECALL THE ORDERS PASSED BY THE TRIBUNAL IN THEIR RESPECTIVE HANDS IN ORDER TO ADJ UDICATE THE GROUNDS RAISED ON MERIT. 2. FROM THE ORDERS OF THE TRIBUNAL, WE NOTICE TH AT THE TRIBUNAL HAS ADJUDICATED ONLY THE LEGAL ISSU E RAISED BY THESE ISSUES, VIZ., ABOUT THE RETROSPECTIVE APPLICA TION OF SEC. 10(26AAB) OF THE ACT TO THE YEARS UNDE R CONSIDERATION. SINCE THE SAID LEGAL ISSUE WAS DECID ED BY THE TRIBUNAL IN FAVOUR OF THE ASSESSEE, ADJUD ICATION OF OTHER GROUNDS RAISED ON MERITS BY THESE ASSESSEES W AS NOT FOUND TO BE NECESSARY. ACCORDINGLY OTHER GR OUNDS WERE NOT ADJUDICATED BY THE TRIBUNAL. HOWEVER, IN THE APPEALS FILED BY THE REVENUE, THE HONBLE ANDHR A PRADESH HIGH COURT HAS REVERSED THE ORDER PASSED BY THE TRI BUNAL ON THE LEGAL ISSUE CITED ABOVE. ACCORDINGLY, THESE ASSESSEES HAVE LOST THE RELIEF GRANTED BY THE TRIBU NAL. HENCE, THE ASSESSEES HAVE MOVED THESE MISCELL ANEOUS PETITIONS WITH A REQUEST TO RECALL THE ORDERS PASSE D BY THE TRIBUNAL IN THEIR RESPECTIVE HANDS IN ORDE R TO ADJUDICATE THE ISSUES RAISED ON MERITS. 3. WE HAVE HEARD THE PARTIES IN THIS REGARD AND WE FIND MERIT IN THE PRAYER OF THE ASSESSEES. ACC ORDINGLY, WE DIRECT THE REGISTRY TO FIX ALL THESE APPEALS FOR ADJUDICATION OF ALL THE ISSUED RAISED ON MERITS. MP NOS.42 TO 74/VIZ/2011 & MP NOS.3 TO 54/VIZ/2012 AMC NARASAPURAM ETC. . 4 4. THE MISCELLANEOUS APPLICATIONS ARE ALLOWED A CCORDINGLY. PRONOUNCED IN THE OPEN COURT ON 13.04.2012 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 13 TH APRIL, 2012 COPY TO 01 AMC NARASAPURAM 24 AMC SATTENAPALLLI 02 AMC TANUKU 25 AMC TENALI 03 AMC KOVVUR 26 AMC GUNTUR 04 AMC PENUGONDA 27 AMC CHIRALA 05 AMC ATTILI 28 AMC REPALLE 06 AMC GOPALAPURAM 29 AMC PARACHURU 07 AMC PALAKOL 30 AMC KROSURU 08 AMC POLAVARAM 31 AMC CHILAKALURIPETA 09 AMC UNDI 32 AMC PONNURU 10 AMC CHINTALAPUDI 33 AMC DUGGIRALA 11 AMC TADEPALLIGUDEM 34 AMC PIDUGURALLA 12 AMC ELURU 35 AMC IPUR 13 AMC BHIMADOLE 36 AMC VINUKONDA 14 AMC UNGUTURU 37 AMC NARASARAOPETA 15 AMC AMBAJIPETA 38 AMC BAPATLA 16 AMC KOTHAPETA 39 AMC AKIVIDU 17 AMC RAJOLE 40 AMC POLAVARAM 18 AMC NAGARAM 41 AMC NARSAPARUAM 19 AMC ALLAVARAM 42 THE CIT GUNTUR 20 AMC MUMMIDIVARAM 43 THE CIT RAJAHMUNDRY 21 AMC ACHANTA 44 THE CIT VIJAYAWADA 22 AMC MACHERLA 45 THE CIT(A) GUNTUR 23 AMC DUGGIRALA 46 THE CIT (A) RAJAHMUNDRY 24 AMC SATTENAPALLLI 47 THE CIT (A) VIJAYAWADA 25 AMC TENALI 48 THE DR ITAT, VISAKHAPATNAM 26 AMC GUNTUR 49 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM