Dy. Commissioner of Income Tax, International Taxation-I, Hyderabad V. Raguram Garikapati by GPA Smt.G.Prameela Devi, Hyderabad

MA 32/Hyd/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 4795 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-04-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2013-2014
• Appeal Filed On: 23-02-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y.V.S.T. SAI
• Section: 254(2)

Judgement Text

MA Nos.31 to 33 Raghuram Garikapati Page 1 of 2 IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member M.A.Nos. 31 to 33/Hyd/2022 (Arising out of ITA Nos.2127 to 2129/Hyd/2018) Assessment Years: 2009-10, 2013-14 & 2014-15 Dy. CIT (International Taxation-2) Hyderabad Vs. Sri Raghuram Garikapati, Hyderabad PAN:AHXPG7433R (Appellant) (Respondent) Revenue by : Sri Vijay Bhaskar Reddy & Sri Y.V.S.T. Sai, DRs Assessee by: Sri A.V. Raghuram, Advocate Date of hearing: 08/04/2022 Date of pronouncement: 08/04/2022 ORDER Per S. S. Godara, J.M. These Revenues three miscellaneous applications filed u/s 254(2) of the Income Tax Act 1961,(the Act) seek to recall/rectify the tribunal’s common order dated 6/8/2021 restoring the assessee’s grievances back to the Assessing Officer for his afresh adjudication. Heard both the parties. Case files perused. 2. It transpires at the outset with the able assistance of both the parties and from a perusal of the case files that the learned coordinate bench had invoked section 158A(1) of the Act for restoring the various issues raised in the main corresponding appeals back to the Assessing Officer as the matter was stated to be pending before the hon'ble higher judicial forum(s) in the MA Nos.31 to 33 Raghuram Garikapati Page 2 of 2 preceding assessment year(s). That being the case, we quote hon'ble apex court orders in CIT v. Reliance Telecom Ltd (2021) 133 taxmann.com 41(S.C) and ACIT vs. Saurashtra Kutch Stock Exchange Ltd. (305 ITR 227) that the instant section 254(2) proceedings are not maintainable for the purpose of detailed roving inquiries. The Revenue’s arguments are rejected therefore. No other ground has been pressed before us. 3. These Revenue’s three miscellaneous applications are dismissed in above terms. A copy of this order be placed in the respective files. Order pronounced in the Open Court on 8 th April, 2022. Sd/- Sd/- (LAXMI PRASAD SAHU) ACCOUNTANT MEMBER (S.S. GODARA) JUDICIAL MEMBER Hyderabad, dated 8 th April, 2022. Vinodan/sps Copy to: S.No Addresses 1 Sri Raghuram Garikapati, C/o A.V.Raghuram, Advocates & Tax Consultants, Flat No.610, 6 th Floor, Babu Khan Estate, Basheerbagh, Hyderabad 500001 2 Dy.CIT (International Taxation-2) Hyderabad 3 CIT (A)- 10, Hyderabad 4 Pr. CIT – (IT & TP) Hyderabad 5 CCIT (IT & TP) (SZ) Bengaluru 6 DR, ITAT Hyderabad Benches 7 Guard File By Order