Dy.CIT, Cir-3(2), Hyderabad V. M/s S.S.B.Enterprises Limited, Hyderabad

MA 3/HYD/2013

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9834 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-01-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 05-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISHA S GUPT
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER MA NO. 03/HYD/2013 ARISING OUT OF ITA NO. 299/HYD/2010 ASSESSMENT YEAR : 2001-02 MA NO. 04/HYD/2013 ARISING OUT OF ITA NO. 300/HYD/2010 ASSESSMENT YEAR : 2002-03 THE DY. COMMISSIONER OF INCOME-TAX , CIRCLE-3(2) HYDERABAD V S. M/S. SSB ENTERPRISES LTD. HYDERABAD PAN: AACCS8253N APPELLANT RESPONDENT APPELLANT BY: SMT. AMISHA S. GUPT RESPONDENT BY: NONE DATE OF HEARING: 11 . 01 .201 3 DATE OF PRONOUNCEMENT: 11 . 01 .201 3 O R D E R PER CHANDRA POOJARI, AM: THE ABOVE TWO MISCELLANEOUS APPLICATIONS BY THE DE PARTMENT ARE SEEKING RECALL OF THE EX-PARTE ORDER OF THE TRI BUNAL IN ITA NOS. 299 & 300/ HYD/2010 DATED 30.11.2011 WHEREIN APPEAL S OF THE REVENUE WERE DISMISSED IN LIMINE AS THE TAX EFFECT IN THOSE APPEALS WAS LESS THAN RS. 3 LAKHS. 2. THE LEARNED DR SUBMITTED THAT THE APPEALS IN THESE CASES WERE FILED ON 25.2.2010 AND AS ON THE DATE OF FILING OF APPEALS, THE MONETARY LIMIT WAS GOVERNED BY THE INSTRUCTION NO. 5 OF 2008 DATED 15.02.2008. AS PER THIS INSTRUCTION, THE MONITORY LIMIT FOR FILING AN APPEAL BEFORE THE TRIBUNAL IS RS. 2 LAKHS AND THE T AX EFFECT IN THE ABOVE APPEALS WAS MORE THAN RS. 2 LAKHS. THIS FACT WAS NOT CONSIDERED BY THE TRIBUNAL WHILE DECIDING THE APPEA LS. HENCE IT IS A MISTAKE APPARENT FROM THE RECORD. ACCORDINGLY, THE DR REQUESTED MA NOS. 03 & 04/HYD/2013 M/S. SSB ENTERPRISES LTD. ===================== 2 THAT THE ORDER OF THE TRIBUNAL IN ITA NOS. 299 & 30 0/HYD/2010 DATED 30.11.2011 BE RECALLED. NONE APPEARED ON BEH ALF OF THE ASSESSEE. 3. AFTER HEARING THE DR, WE ARE OF THE OPINION THAT ON EARLIER OCCASION, THE DEPARTMENT FILED MA NO. 93/HYD/2012 I N RESPECT OF THE ABOVE TWO APPEALS. THE TRIBUNAL ALREADY DISMIS SED MA NO. 93/HYD/2012 FILED AGAINST THE ORDER OF THE TRIBUNAL IN ITA NOS. 299 & 300/HYD/2010 DATED 30.11.2011 VIDE TRIBUNAL ORDER DATED 14 TH DECEMBER, 2012. BEING SO, THESE TWO MAS FILED BY T HE DEPARTMENT ARE REPETITIVE IN NATURE. ACCORDINGLY, DISMISSED A S NOT MAINTAINABLE. 4. IN THE RESULT, BOTH THE MAS BY THE DEPARTMENT ARE D ISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH JANUARY, 2013. SD/ - (SAKTIJIT DEY) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 11 TH JANUARY, 2013 COPY FORWARDED TO: 1. THE DCIT, CIRCLE - 3(2), HYDERABAD. 2. M/S. SSB ENTERPRISES LTD., 1 - 1 - 385/39, P & T COLONY, GANDHI NAGAR, HYDERABAD-80 3. THE CIT(A), TIRUPATI. 4 . THE CIT - III, HYDERABAD 5 . THE DR B BENCH, ITAT, HYDERABAD TPRAO