Sri. S. Gopal Reddy, Bellary V. ITO, Bellary

MA 43/BANG/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4682 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 23-07-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-07-2010
• Assessment Year: 2005-2006
• Appeal Filed On: 29-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JACINTA ZIMIK VASHAI
• Assessee Lawyers: ATUL K ALUR
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.P.NO.43/BANG/2010 (ARISING OUT OF ITA NO.700/BANG/2009 ASSESSMENT YEAR : 2005-06 SHRI S. GOPAL REDDY, CHANALU VILLAGE, BELLARY TALUK & DISTRICT. : APPLICANT VS. THE INCOME TAX OFFICER, WARD II, BELLARY. : RESPONDENT APPLICANT BY : SHRI ATUL K. ALUR, ADVOCATE RESPONDENT BY : SMT. JACINTA ZIMIK VASHAI, ADDL. CIT(DR) O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER THIS MISCELLANEOUS PETITION IS FILED BY THE ASSESS EE ON 29.3.2010 SEEKING RECTIFICATION OF MISTAKE IN THE ORDER OF TH E TRIBUNAL DATED 30.12.2009 IN ITA NO.700/B/09. 2. IT IS STATED IN THE PETITION THAT THE TRIBUNAL HAS ALLOWED THE APPEAL AND REMANDED THE CASE TO THE ASSESSING AUTHORITY, H OWEVER, SINCE IT IS NOT STATED IN THE TRIBUNALS OPERATIVE PORTION OF THE O RDER THAT THE ORDERS OF THE ASSESSING AUTHORITY IS SET ASIDE, THE ASSESSING OFF ICER IS OF THE OPINION THAT HIS ORDERS ARE NOT SET ASIDE AND HENCE THE WORDS S ET ASIDE MAY BE INCLUDED IN THE OPERATIVE PORTION OF THE ORDER, THO UGH THE ISSUE IS REMITTED BACK TO THE FILE OF THE AO. M.P. NO.43/BANG/10 PAGE 2 OF 3 3. THE LD. DR, ON THE OTHER HAND, SUBMITTED THAT TH E MATTER IS UNDER CONSIDERATION BY THE ASSESSING OFFICER AND HAS FILE D A LETTER FROM THE ASSESSING OFFICER DATED 12.7.10 WHICH READS AS UNDE R :- AS PER THE TELEPHONIC COMMUNICATION RECEIVED ON 09.07.2010, I SUBMIT THAT THE INCOME-TAX RECORD OF THE ABOVE REFERRED ASSESSEE SUBMITTED WITH SCRUTINY REPORT WA S RECEIVED BACK FROM COMMISSIONER OF INCOME-TAX, GULBARGA ON 09.07.2010. THE HONBLE ITAT IN ORDER ITA NO.700(BANG)/2009 DATED 30.12.2009 HAS REMITTED THE MATTER BACK TO THE AO TO CONSIDER THE ISSUE AFRESH. IN OB EDIENCE TO ITATS ORDER, THE ASSESSMENT PROCEEDINGS WILL BE IN ITIATED BY ISSUE OF NOTICES AND THE ASSESSMENT WILL BE COMPLET ED ON MERITS OF THE CASE. 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL ON RECORD. FROM THE LETTER OF THE ASSESSING OFFICER DATED 12.7.2010, IT IS CLEAR THAT THE MATTER IS UNDER CONSIDERATION WITH THE ASS ESSING AUTHORITY AND IN VIEW OF THE SAME, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE SEEKING RECTIFICATION OF THE ORDER OF THE TRIBUNAL HAS BECOME INFRUCTUOUS AND THEREFORE IT IS DISMISSED AS INFRUCTUOUS. 5. IN THE RESULT, THE MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 23 RD DAY OF JULY, 2010. SD/- SD/- ( SMT. P. MADHAVI DEVI) (A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 23 RD JULY, 2010. DS/- M.P. NO.43/BANG/10 PAGE 3 OF 3 COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.