Guru Padma, Visakhapatnam V. THE ITO, Anakapalle

MA 27/VIZ/2016

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5260 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-01-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 25-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T SATYANANDAM
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI G. MANJUNATHA, HONBLE ACCOUNTANT MEMBER MISC. APPLICATION NO. 27/VIZ/2016 ( ITA NO. 335 / VIZ /201 5 ) (ASST. YEAR : 20 11 - 1 2 ) SMT. GURU PADMA, PROP : M/S. SRI SATYA SAI WINES, D.NO. 8 - 74, SHOP NO.2, AGANAMPUDI, GAJUWAKA, VISAKHAPATNAM . V . ITO , WARD - 1, ANAKAPALLE. PAN NO. AJRPG 0760 H (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADV OCATE . DEPARTMENT BY : SHRI T. SATYANANDAM - DR DATE OF HEARING : 23 / 1 2 /201 6 . DATE OF PRONOUNCEMENT : 05 / 01 /201 7 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THIS IS A MISC. APPLICATION FILED BY THE ASSESSEE AGAINST THE ORDER OF THIS TRIBUNAL IN ITA NO. 335/VIZ/2015, DATED 14/07/2016 . 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE TRIBUNAL VIDE ITS ORDER DATED 14/07/2016 , ASSESSEE S APPEAL WAS DISMISSED MISTAKENLY ON THE GRO U ND THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW 10 LAC. IN FACT, THIS IS ASSESSEES APPEAL AND THE CIRCULAR ISSUED BY THE CBDT HAS NO APPLICATION, IT IS ONLY APPLICABLE TO THE DEPARTMENT. 3 . ON THE OTHER HAND, LEARNED DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION. 2 M.A. NO. 27 / VIZ /201 6 4 . WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE ORDER OF TH IS TRIBUNAL . WE FIND THAT THERE IS A MISTAKE APPARENT ON THE FACE OF THE RECORD . THE CIRCULAR N O . 21/2015 ISSUED BY THE CBDT DATED 10/12/2015 , HAS NO APPLICATION INSOFAR AS IN THE CASE OF ASSESSEE. THUS, THE ORDER DATED 14/07/2016 IS RECALLED AND RESTORE THE APPEAL TO ITS ORIGINAL STAGE . REGISTRY IS DIRECTED TO POST THIS APPEAL FOR HEARING ON 10/01/2017. SINCE, DATE OF HEARING WAS INFORMED TO BOTH THE PARTIES, NO SEPARATE NOTICE IS REQUIRED TO BE SERVED. 5. IN THE RESULT, MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 05 TH DAY OF JANUARY , 201 7 . SD/ - SD/ - ( G. MANJUNATHA ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 05 TH JANUARY , 201 7 . VR/ - COPY TO: 1 . THE ASSESSEE. SMT. GURU PADMA, PROP : M/S. SRI SATYA SAI WINES, D.NO. 8 - 74, SHOP NO.2, AGANAMPUDI, GAJUWAKA, VISAKHAPATNAM. 2 . THE REVENUE - ITO, WARD - 1, ANAKAPALLE. 3 . THE CIT - 2, VISAKHAPATNAM. 4 . THE CIT(A) - 2, VISAKHAPATNAM. 5 . THE D.R . 6 . GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY I.T.A.T., VISAKHAPATNAM .