Sri Kimidi Kala Venkata Rao, Visakhapatnam V. The Deputy Commissioner of Income Tax, Range-4(1), Visakhapatnam

MA 41/VIZ/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0629 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-11-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 24-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS SUMAN MALIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER M.A.NO. 41/VIZ/2018 (ARISING OUT OF ITA NO. 200 / VIZ /201 7) (ASST. YEAR : 20 1 0 - 11 ) KIMIDI KALA VENKATA RAO, REGIDI, AMADALAVALASA, SRIKAKULAM DISTRICT. V S . D CIT, CIRCLE - 4 (1), VISAKHAPATNAM. PAN NO. ALUPK 8302 Q (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI Y.A. RAO C A. DEPARTMENT BY : MRS. SUMAN MALIK SR. DR DATE OF HEARING : 30 / 1 1 /201 8 . DATE OF PRONOUNCEMENT : 30 / 1 1 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THE ASSESSEE HAS FILED THIS MISC. APPLICATION TO RECALL THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 200/VIZ/2017, DATED 06/04/2018 ON THE GROUND THAT GROUND NO.6 RAISED BY THE ASSESSEE IS NOT ADJUDICATED. 2. WE HAVE HEARD BOTH THE SIDES AND GONE THROUGH THE ORDER PASSED BY THE TRIBUNAL. WE FIND THAT GROUND NO.6 RAISED BY THE ASSESSEE IS NOT ADJUDICATED. THEREFORE, WE FIND IT IS A FIT CASE TO 2 M A NO. 41/VIZ/2018 ( KIMIDI KALA VENKATA RAO ) RECALL THE ORDER ONLY TO ADJUDICATE GROUND NO.6 . ACCORDINGLY, WE RECALL THE ORDER IN ITA NO. 200/VIZ/2017 FOR LIMITED PURPOSE TO ADJUDICATE GROUND NO.6 AND IS POS T ED FOR HEARING ON 06/12/2018. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES, NO SEPARATE NOTICE IS REQUIRED TO BE SENT. 3 . IN THE RESULT, MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED . ORDER PRONOUNCED IN OPEN COURT ON TH IS 30 TH DAY OF DEC . , 201 8 . SD/ - SD/ - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 30 TH DEC. , 201 8 . VR/ - COPY TO: 1. THE ASSESSEE KIMIDI KALA VENKATA RAO, REGIDI, AMADALAVALASA, SRIKAKULAM DISTRICT. 2. THE REVENUE DCIT, CIRCLE - 4(1), VISAKHAPATNAM. 3. THE CIT - 2, VISAKHAPATNAM. 4. THE CIT(A) - 2, VISAKHAPATNAM. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.