The ACIT, Eluru V. M/s Kadakatla Rice Mill, Tadepallegudem

MA 39/VIZ/2016

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5255 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 year(s) 3 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 25-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B SATYANARAYANA RAJU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI N.K. CHOUDHRY, HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER M.A.NO. 39/VIZ/2016 (ARISING OUT OF I.T.A. NO S . 293 & 295 /VIZ/201 5) (ASST. YEAR : 20 04 - 05 & 2006 - 07 ) ACIT, CIRCLE - 1, ELURU . VS. M/S. KADAKATLA RICE MILL, D.NO. 4 - 37 - 11, SRINIVASA EMPLOYEES COLONY, VISWAJYOTHI CONVENT STREET , TADEPALLIGUDEM, WEST GODAVARI DISTRICT. (APP LICANT ) PAN NO. AIFSI 5559 E (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI, ADVOCATE. DEPARTMENT BY : SHRI B.SATYANARAYANA RAJU , SR. DR DATE OF HEARING : 05 / 02 /2021 . DATE OF PRONOUNCEMENT : 05 / 0 2 /2021 . O R D E R PER N.K. CHOUDHRY , JUDICIAL MEMBER THE REVENUE DEPARTMENT HAS FILED THE INSTANT MISC. APPLICATION NO. 39/VIZ/2016 ON 16/11/2016 AND MADE A REQUEST TO DELETE THE A.Y. 2004 - 05 IN THE ORDER PASSED BY THE HON'BLE 2 MA NO. 39/VIZ/2016 ( M/S. KADAKATLA RICE MILL ) BENCH IN ITA NOS. 293 & 295/VIZ/2015 DATED 22/08/2016 AND TO PASS THE ORDER AFRESH AFTER AMENDING/DELETING THE A.Y. 2004 - 05 . 2. THE REVENUE DEPARTMENT BY LETTER DATED 12/02/2020 HAS CLARIFIED THAT IN CONSULTATION WITH SENIOR STANDING COUNSEL , THE CONFUSION WITH REGARD TO ASSESSMENT YEAR IN THE ORDER PASSED BY THE ITAT, VISAKHAPATNAM BENCH IN ITA NOS. 293 & 295/VIZ/2015 HAS ALREADY BEEN CLEAR, HOWEVER DUE TO OVERSIGHT THE PRESENT MISC. APPLICATION FILED BEFORE THE BENCH REM AINED TO BE WITHDRAWN AND THEREFORE PRAYED THAT THE MISTAKE IN FILING THE MISC. APPLICATION AGAINST THE SAID ORDER BY THE REVENUE DEPARTMENT WITHOUT CORRECT COMPREHENSION OF THE FACTS OF THE CASE MAY KINDLY BE CONDONE D AND THE MISC. APPLICATION MAY BE TREATED AS WITHD RAWN. 3 . LD. AR HAS NOT REFUTED THE CLAIM OF THE REVENUE DEPARTMENT. 4 . CONSIDER THE PECULIAR FACTS AND CIRCUMSTANCES AS STATED IN THE LETTE R DATED 12/02/2020 FILED BY THE REVENUE DEPARTMENT , THE MISC. APPLICATION UNDER CONSIDERATION IS LIABLE TO BE DISMISSED AS WITHDRAWN . HENCE, ORDERED ACCORDINGLY . 3 MA NO. 39/VIZ/2016 ( M/S. KADAKATLA RICE MILL ) 5. IN THE RESULT, MISC. APPLICATION FILED BY THE REVENUE DEPARTMENT STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN OPEN COURT ON TH IS 05 TH DAY OF FEB . , 2021 . S D / - S D / - (D.S. SUNDER SINGH) ( N.K. CHOUDHRY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 05 TH FEBRUARY , 20 2 1 . VR/ - COPY TO: 1. THE ASSESSEE - M/S. KADAKATLA RICE MILL, D.NO. 4 - 37 - 11, SRINIVASA EMPLOYEES COLONY, VISWAJYOTHI CONVENT STREET, TADEPALLIGUDEM, WEST GODAVARI DISTRICT. 2. THE REVENUE ACIT, CIRCLE - 1, ELURU. 3. THE CIT , RAJAHMUNDRY. 4. THE CIT(A) , RAJAHMUNDRY. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.