Jyothirmoy Yamsani, Hyderabad, Hyderabad V. DCIT, Circle-1, Warangal, Warangal

MA 40/Hyd/2018

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 7063 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-08-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 1999-2000
• Appeal Filed On: 23-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R S ARAVINDAKSHAN
• Assessee Lawyers: S RAMA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER M.A. NO. 40/HYD/2018 (IN ITA NO. 1519/HYD/2016 ASSESSMENT YEAR: 1999-2000) JYOTHIRMOY YAMSANI, HYDERABAD. PAN AAOPY7315A VS. DY. COMMISSIONER OF INCOME- TAX, CIRCLE 1, WARANGAL (APPLICANT) (RESPONDENT) ASSESSEE BY : SHRI S. RAMA RAO REVENUE BY : SHRI R.S. ARAVINDAKSHAN DATE OF HEARING : 24-08-2018 DATE OF PRONOUNCEMENT : 24-08-2018 O R D E R THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE U/S 254(2) OF THE I.T. ACT SEEKING RECTIFICATION OF ALL EGED MISTAKES APPARENT FROM THE RECORD THAT HAVE CREPT INTO THE O RDER OF THE TRIBUNAL DATED 28/11/2017 IN ITA NO. 1519//HYD/2016. 2. ACCORDING TO THE LD. COUNSEL FOR THE ASSESSEE, A SSESSEE HAS RAISED TWO ADDITIONAL GROUNDS OF APPEAL, BUT, THE T RIBUNAL HAS DISPOSED OF ONLY ONE GROUND AND, THEREFORE, THERE I S AN ERROR IN THE ORDER OF THE TRIBUNAL DATED 28/11/2017. 3. I HAVE HEARD BOTH THE PARTIES. ON PERUSAL OF THE ORDER OF THE TRIBUNAL, I FIND THAT THE TRIBUNAL HAS REPRODUCED T HE GROUNDS OF APPEAL RAISED BY THE ASSESSEE, BUT, HAS FAILED TO A DJUDICATE THE ADDITIONAL GROUND OF APPEAL NO. (A). THEREFORE, I A M INCLINED TO RECALL THE ORDER OF THE TRIBUNAL FOR A LIMITED PURPOSE FOR RE-HEARING AND 2 M.A. NO. 40/HYD/2018 JYOTHIRMOY YAMSANI, HYD. ADJUDICATING THE ADDITIONAL GROUND NO. (A). THE AP PEAL IS, ACCORDINGLY, FIXED FOR HEARING ON 30/01/2019. THE REGISTRY IS DIRECTED TO ISSUE THE NOTICES ACCORDINGLY. 4. IN THE RESULT, MA FILED BY THE ASSESSEE IS ACCOR DINGLY TREATED AS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 24 TH AUGUST, 2018. SD/- (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED: 24 TH AUGUST, 2018. KV COPY TO:- 1) JYOTHIRMOY YAMSANI, C/O SRI S. RAMA RAO, ADVOCATE, FLAT NO. 102, SHRIYAS ELEGANCE, 3-6-643, STREE T NO. 9, HIMAYATNAGAR, HYDERABAD 500 029. 2) DCIT, CIRCLE 1, WARANGAL 3) CIT(A) 3, HYD. 4) PR. CIT 3, HYD. 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDE RABAD. 6) GUARD FILE