THE Dy. CIT, CIRCLE - 2(1), Vijayawada V. M/s PANC Transporters, Vijayawada

MA 32/VIZ/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0384 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 11 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-09-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 14-09-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Tax effect
• Section: 201

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER M .A.NO. 3 2 /VIZ/201 6, M.A.36/VIZ/2016 AND MA 23/VIZ/2018 (ARISING OUT OF I.T.A NO. 4 3 /VIZ/201 3 ) ( / ASSESSMENT YEAR : 20 08 - 09 ) DCIT, CIRCLE - 2(1) VIJAYAWADA VS. PANC TRANSPORTERS 40 - 16 - 5, RAVI LABBIPET VIJAYAWADA [PAN : AACFK5025B] ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : S MT.SUMAN MALIK , DR / RESPONDENT BY : SHRI C.SUBRAHMANYAM, AR / DATE OF HEARING : 0 6 . 0 9 . 201 9 / DATE OF PRONOUNCEMENT : 06 .0 9 . 201 9 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : IN THE INSTANT CASE, THE REVENUE HAS FILED APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS), VIJAYAWADA VIDE APPEAL NO.273/CIT(A)/VJA/2010 - 11 DATED 14.11.2012 FOR THE ASSESSMENT YEAR (A.Y.) 2008 - 09. THE ITAT HAS DISMISSED THE APPEAL OF THE REVENUE BY AN 2 M .A. NO . 32 /VIZ/201 6 AND 23/VIZ/2018 , A.Y.20 08 - 09 PANC TRANSPORTERS , VIJAYAWADA ORDER IN I.T.A. NO.43/VIZ/2013 DATED 28.03.2016 CONSIDERING THE TAX EFFECT INVOLVED WHICH WAS LESS THAN RS.10.00 LAKHS AS PER CBDT CIRCULAR NO.21/2015 DATED 10.12.2015. SUBSEQUENTLY, THE DEPARTMENT HAS FILED MISCELLANEOUS APPLICATION ( M.A.) IN M.A. NO.32/VIZ/2016 DATED 14.09.2016 REQUESTING TO RECALL THE ORDER DATED 14.11.2012 STATING THAT THE TAX EFFECT IN THE APPEAL WAS MORE THAN 10.00 LACS AND WAS NOT COVERED BY THE BOARD CIRCULAR CITED. SINCE THE MA NO.32/VIZ/2016 WAS DEFECTIVE THE REGISTRY HA D ISSUED THE DEFECT MEMO TO CURE THE DEFECTS VIDE APPENDIX - VII(A) DATED 04 . 10 . 2016. INSTEAD OF RECTIFYING THE MISTAKES MENTIONED THEREIN, THE REVENUE HAS FILED ONE MORE MISCELLANEOUS P ETITION ON 24.10.2016 WHICH WAS NUMBERED AS MP NO.36/VIZ/20 16. BOTH THE MISCELLANEOUS APPLICATIONS BEARING NO.32/VIZ/2016 AND 36/VIZ/2016 HAVE COME UP FOR HEARING BEFORE THE BENCH AND FOR A QUERY FROM THE BENCH THE LD.DR REALIZ ED THE MISTAKE OF DUPLICATION AND WITHDRAWN THE DUPLICATE MISCELLANEOUS APPLICATION BEA RING NO.36/VIZ/2016 AND THE SAME DISMISSED AS WITHDRAWN AND THE ORIGINAL MISCELLANEOUS APPLICATION WAS PENDING FOR ADJUDICATION. 2. PENDING DISPOSAL OF M.A. NO.32/VIZ/2016, WITHOUT REALIZING TH AT MP NO.36/VIZ/2016 WAS DUPLICATE AND REPETITIVE THE DEPART MENT HAS FILED ONE 3 M .A. NO . 32 /VIZ/201 6 AND 23/VIZ/2018 , A.Y.20 08 - 09 PANC TRANSPORTERS , VIJAYAWADA MORE MISCELLANEOUS APPLICATION WHICH IS NUMBERED AS 23/VIZ/2018. AGAIN BOTH THE MISCELLANEOUS APPLICATIONS HAVE CAME UP FOR HEARING BEFORE US. FOR A QUERY FROM THE BENCH, THE LD.DR FAIRLY ACCEPTED THAT MA NO.23/VIZ/2018 IS REPETITION OF ORIGINAL M.A. FILED ON 14.09.2016. THUS TWO M.A.S ARE FILED BY THE REVENUE ON THE SAME ISSUE FOR THE SAME ASSESSMENT YEAR. SINCE THE M.A. NO.23/VIZ/2016 IS DUPLICATION OF ORIGINAL M.A. FILED ON 14.09.2016, THE SAME IS DISMISSED AS INFRUCTUOUS AND THE M.A. NO.32/VIZ/2016 IS TAKEN FOR ADJUDICATION . IN THIS REGARD WE ADVISE THE DEPARTMENTAL OFFICERS TO BE MORE VIGILANT AND CAUTIOUS IN FILING THE M . AS TO AVOID INFRUCTUOUS WORK AND CAUSING UNNECESSARY BURDEN ON THE ASSESSEE. M.A.32/VIZ/2016 3 . THE DEPARTMENT HAS FILED M.A. ON 14.09.2016 AND SUBMITTED IN THEIR PETITION THAT THE TAX EFFECT IN THE CASE OF I.T.A. NO. 43/VIZ/2013 IS MORE THAN RS.20 LAKHS, THEREFORE, REQUESTED TO RECALL THE ORDER AND READJUDICATE THE SAME ON MERITS. WE HAVE HEARD BOTH THE PARTIES AND RECALL THE ORDER DATED 28.03.2016 AND FIX THE APPEAL FOR HEARING ON 24.09.2019. SINCE THE DATE OF HEARING IS PRONOUNCED IN THE OPEN COURT, NO FURTHER NOTICE IS REQUIRED TO BE GIVEN TO BOTH THE PARTIES. 4 M .A. NO . 32 /VIZ/201 6 AND 23/VIZ/2018 , A.Y.20 08 - 09 PANC TRANSPORTERS , VIJAYAWADA 4 . IN THE RESULT, THE M.A.23/VIZ/20 18 FILED BY THE REVENUE IS DISMISSED AS INFRUCTUOUS AND M.A. NO.32/VIZ/2016 IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH SEPTEMBER 2019. S D/ - S D/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 06 . 09 .2019 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO: - 1 . / THE REVENUE DCIT, CIRCLE - 2(1), VIJAYAWADA 2 . / THE ASSESSEE - PANC TRANSPORTERS, 40 - 16 - 5, RAVI, LABBIPET , VIJAYAWADA 3. THE COMMISSIONER OF INCOME TAX , VIJAYAWADA 4. THE COMMISSIONER OF INCOME TAX (APPEALS), VIJAYAWADA 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM