Income Tax Officer, Ward-2(4), Vijayawada V. Sai Ganesh Builders, Godavarru

MA 37/VIZ/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5097 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-11-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 27-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D MANOJ KUMAR
• Section: 201

Judgement Text

M.A. NO. 37 /VIZ/201 8 ( M/S. SAI GANESH BUILDERS ) 1 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 7 /VIZ/201 8 ( A RISING OUT OF I . T .A.NO. 4 55 /VIZ / 201 6 ) ( ASSESSMENT YEAR : 20 1 0 - 11 ) ITO , WARD - 2(4), VIJAYAWADA . V S. M/S. SAI GANESH BUILDERS, D.NO. 6 - 65, GODAVARRU, KANKIPADU MANDAL, KRISHNA DISTRICT . [ PAN: ABPFS 6099 B ] ( APPELLANT) ( RESPON DENT ) ASSESSEE BY : SHRI G .V.N. HARI - A DVO CATE DEPARTMENT BY : SHRI D . MANOJ KUMAR SR. DR DATE OF HEARING : 0 6 / 11 /201 9 DATE OF P RONOUNCEMENT : 06 / 11 /201 9 O R D E R PER V. DURGA RAO , JUDICIAL MEMBER : BY TH IS MISC. APPLICATION , R EVENUE SEEK S RECALL OF THE ORDER PA SSED BY THIS TRIBUNAL IN ITA NO . 4 55 /VIZ/201 6 , DATED 2 8 /03/201 8 FOR THE ASSESSMENT YEAR 201 0 - 1 1 . 2. LD . DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT THE TRIBUNAL HAS CONSIDERED ONLY GROUN D NO.2 AND THE REMAINING GROUND NOS. 3 & 4 H AVE NOT BEEN ADJUDICATED , HENCE, REQUESTED FOR RECALL OF THE ORDER PASSED BY THIS TRIBUNAL AND ADJUDICATE THE SAME. 3. LD. COUNSEL FOR THE ASSESSEE HAS NOT RAISED ANY OBJECTION . M.A. NO. 37 /VIZ/201 8 ( M/S. SAI GANESH BUILDERS ) 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 5. IN THIS CASE, THE D EPARTMENT HAS RAISED 05 GROUNDS OF APPEAL . GROUND NOS. 1 & 5 ARE GENERAL IN NATURE AND GROUND NO.2 RELATES TO ADDITION OF RS. 29.90 LAKHS . GROUND NOS. 3 & 4 ARE ALTOGETHER DIFFERENT GROUNDS WHICH ARE NOT ADJUDICATED WHILE PASSING THE ORDER DATED 28/03/2018 . WE FIND THAT THERE IS A MISTAKE IN NON - CONSIDERING THE GROUND NOS. 3 & 4 , HENCE, IT HAS TO BE RECALLE D. ACCORDINGLY, ORDER DATED 28/03/2018 IS RECALLED AND IS POSTED FOR HEARING TOMORROW I.E. ON 07/11/2019 . 6. IN THE RESULT, MISC. APPLICATION FILED BY THE R E VENUE IS ALLO WED. O RDER PRONOUNCED IN THE OPEN COURT ON 06 TH N OV EMBER , 201 9 S D/ - SD/ - ( D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 06 / 11 /201 8 VR /SPS COPY OF THE ORDER FORWARDED TO : - 1. THE APPELLANT M/S. SAI GANESH BUILDERS, D.NO. 6 - 65, GODAVARRU, KANKIPADU MANDAL, KRISHNA DISTRICT. 2. THE RESPONDENT ITO , WARD - 2(4), VIJAYAWADA . 3. THE PR. CIT, VIJAYAWADA. 4. THE CIT(A), VIJAYAWADA. 5 . DR, ITAT, VISAKHAPATNAM 6 . GUARD FILE . BY ORDER // TRUE COPY // SR.PRIVATE SECRETARY ITAT, VISAKHAPATNAM