THE DCIT, CIRCLE - 3(1), Visakhapatnam V. Sri Nukala Ramakrishna, Visakhapatnam

MA 3/VIZ/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2653 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-12-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 01-12-2014
• Assessment Year: 2001-2002
• Appeal Filed On: 24-04-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D MANOJ KUMAR

Judgement Text

1 M.A.NO.03/VIZ/2014 (ARISING OUT OF I.T.A. NO.301/VIZ/2011) ASSESSMENT YEAR: 2001-2002 IN THE INCOME TAX APPELLATE TRIBUNAL, VISHAKHAPATNA M BEFORE S/SHRI D.MANMOHAN (VP) & J.SUDHAKAR REDDY (A M) M.A.NO.03/VIZ/2014 (ARISING OUT OF I.T.A. NO.301/VIZ/2011) ASSESSMENT YEAR: 2001-2002 DCIT, CIRCLE - 3(1),VISAKHAPATNAM VS. NUKALA RAMAKRISHNA, MARUTHI NILAYAM, D.NO.78-45-15, UPPULURIVARI LANE, EASTERN STREET, VISAKHAPATNAM PAN/GIR NO. : AAQPN 1119 F ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI D. MANOJ KUMAR RESPONDENT BY : SHRI C.SUBRAHMANYAM DATE OF HEARING : 01/12/2014 DATE OF PRONOUNCEMENT : 01/12/2014 O R D E R PER J.SUDHAKAR REDDY, AM BY THIS MISCELLANEOUS PETITION, THE REVENUE SUBMITS THAT A MISTAKE APPARENT ON RECORD HAS CREPT INTO THE ORDER OF THE TRIBUNAL DATED 13.1 2.2013 IN ITA NO.301/VIZ/2011, AS THE TRIBUNAL HAS FAILED TO CONSIDER AND DISPOSE OFF ADD ITIONAL GROUNDS OF APPEAL RAISED BY THE REVENUE. 2. EVIDENCE WAS FILED BEFORE US TO DEMONSTRATE THAT THE ADDITIONAL GROUNDS OF APPEAL WERE FILED BEFORE THE TRIBUNAL. 2 M.A.NO.03/VIZ/2014 (ARISING OUT OF I.T.A. NO.301/VIZ/2011) ASSESSMENT YEAR: 2001-2002 3. LD COUNSEL FOR THE ASSESSEE, SHRI C.SUBRAHAMANYA M ACKNOWLEDGES THAT THE COPY OF THE ADDITIONAL GROUNDS OF APPEAL WERE SERVED ON THE ASS ESSEE BUT AT THE SAME TIME ARGUES THAT THE MISCELLANEOUS PETITION IS NOT MAINTAINABLE FOR THE REASON THAT LD D.R., HAS AT THE TIME OF HEARING, NOT ARGUED THE ADDITIONAL GROUNDS. FOR TH E PROPOSITION THAT IN SUCH A SITUATION, THE MISCELLANEOUS PETITION CANNOT BE RECALLED, HE RELIE D ON THE DECISION OF HONBLE KERALA HIGH COURT IN THE CASE OF JOSEPH KURUVILLA VS CIT, (1988) 234 ITR 55 (KER). 4. LD D.R. SHRI D.MANOJ KUMAR, ON THE OTHER HAND SU BMITS THAT A PLAIN READING OF THE ORDER OF THE TRIBUNAL DOES NOT INDICATE THAT LD D.R. ON T HE DATE OF HEARING HAS NOT ARGUED THE ADDITIONAL GROUNDS. 5. AFTER HEARING THE RIVAL SUBMISSIONS, WE FIND THA T THE TRIBUNAL IN ITS IMPUGNED ORDER HAS NOT RECORDED ANY OF THE CONTENTIONS OF LD D.R. UND ER THESE CIRCUMSTANCES, IT CANNOT BE PRESUMED THAT LD D.R. DID NOT ARGUE THE ADDITIONAL GROUNDS AT THE TIME OF HEARING. THUS, IN OUR VIEW, THE JUDGEMENT OF HONBLE KERALA HIGH COURT IN THE CASE OF JOSEPH KURUVILLA (SUPRA) DOES NOT APPLY TO THE FACTS OF THE CASE. AS NON-DISPOSA L OF ADDITIONAL GROUNDS IS A MISTAKE APPARENT ON RECORD, WE RECALL THE ORDER OF THE TRIBUNAL DATE D 13.12.2013 FOR LIMITED PURPOSE OF DISPOSING OFF THE ADDITIONAL GROUNDS OF APPEAL. THE REGISTRY IS DIRECTED TO POST THE APPEAL ON 3.12.2014. 6. IN THE RESULT, MISCELLANEOUS PETITION FILED BY T HE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 01/12/20 14 . SD/- SD/- (D.MANMOHAN ) (J.SUDHAKAR REDDY) VICE PRESIDENT ACCOUNTANT MEMBER VISHAKHAPATNAM DATED 01 / 12/2014 PARIDA , SR. PS 3 M.A.NO.03/VIZ/2014 (ARISING OUT OF I.T.A. NO.301/VIZ/2011) ASSESSMENT YEAR: 2001-2002 COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE : NUKALA RAMAKRISHNA, MARUTHI NILAYAM, D.NO.78-45-15, UPPULURIVARI LANE, EASTERN STREET, VISAKHAPATNAM 2. THE REVENUE: DCIT, CIRCLE - 3 (1), VISAKHAPATNAM 3. THE CIT(A) - VISAKHAPATNAM 4. CIT , VISAKHAPATNAM 5. DR, ITAT, VISHAKHAPATNAM 6. GUARD FILE. BY ORDER SR.PS, ITAT, VISHAKHAPATNAM //TRUE COPY//