ACIT, Circle-5(1), Hyderabad V. Smt.Devender Kaur Bagga, Hyderabad

MA 33/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0010 (ITAT-HYDERABAD)
• Duration Of Justice: 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-02-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 23-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: M V JOSHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MA NO. 33/HYD/2013 IN ITA NO. 928/HYD/2007 ASSESSMENT YEAR 2003-04 THE ASST. CIT CIRCLE-5(1) HYDERABAD VS. SMT. DEVENDER KAUR BAGGA HYDERABAD PAN: AHMPB5257H APPELLANT RESPONDENT APPELLANT BY: SMT. T.H. VIJAYA LAKSHMI RESPONDENT BY: SRI M.V. JOSHI DATE OF HEARING: 22 . 02 .201 3 DATE OF PRONOUNCEMENT: 22.02.2013 O R D E R PER CHANDRA POOJARI, AM: THIS MISCELLANEOUS APPLICATION BY THE DEPARTMENT S EEKS RECTIFICATION IN THE COMBINED ORDER OF THE TRIBUNAL IN IT(SS)A NO. 69/HYD/2005 DATED 3.8.2012, IN BAGGA GROUP CASES, W ITH REFERENCE TO ITA NO. 928/HYD/2007 IN THE CASE OF DCIT, CENTRAL CIRCL E-1, HYDERABAD VS. SMT. DEVENDER KAUR BAGGA WHEREIN THE TRIBUNAL IN PA RA 156 MENTIONED THAT THE APPEAL IN ITA NO. 928/HYD/2007 AS 'DISMISS ED'. 2. ACCORDING TO THE LEARNED DR IN PARA NO. 108 OF THE ORDER IT WAS MENTIONED THAT THIS APPEAL OF THE REVENUE WAS ALLOW ED. BEING SO, THE MENTIONING IN PARA 156 'IN THE RESULT THE APPEAL I S DISMISSED' IS WRONG. INSTEAD OF THIS IT HAS TO BE MENTIONED AS ALLOWED. THE LEARNED AR HAS NOT PUT ANY OBJECTION FOR THIS. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. ADMITTEDLY, THE APPEAL OF THE REVENUE IN ITA NO. 92 8/HYD/2007 WAS DECIDED IN FAVOUR OF THE DEPARTMENT IN PARA NO. 108 OF THE COMBINED ORDER OF THE TRIBUNAL. HOWEVER, WHILE EXTRACTING T HE RESULT IN THE LAST PARA MA NO. 33/HYD/2013 SMT. DEVENDER KAUR BAGGA ==================== 2 I.E., PARA NO. 156 IT WAS WRONGLY MENTIONED THAT IT A NO. 928/HYD/2007, REVENUE APPEAL AS' DISMISSED' INSTEAD OF 'ALLOWED'. ACCORDINGLY, WE MAKE THE NECESSARY RECTIFICATION TO SL. NO. 20 IN P ARA NO. 156 OF THE ORDER AS FOLLOWS: SL. NO. APPEAL NO. ASSESSEE/DEPT. RESULT 20. ITA NO. 928/HYD/2007 DEPT. ALLOWED 4. IN THE RESULT, MA FILED BY THE DEPARTMENT IS ALLOWE D. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND FEBRUARY, 2013 SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 22 ND FEBRUARY, 2013 COPY FORWARDED TO: 1. THE ASST. CIT, CIRCLE - 5(1), HYDERABAD. 2. SMT. DEVENDER KAUR BAGGA, C/O. M/S. P. MURALI & CO., CHARTERED ACCOUNTANTS, 6-3-655/2/3, 1 ST FLR., SOMAJIGUDA, HYDERABAD-82. 3. THE CIT(A) - IV, HYDERABAD. 4. THE CIT - III, HYDERABAD. 5. THE DR B BENCH, ITAT, HYDERABAD. TPRAO