Asst. DIT(Exemptions)-III, Hyderabad V. The Archdiocese of Hyderabad Soceity, Secunderabad

MA 43/HYD/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8071 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-05-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 16-12-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NAGESWARA RAO
• Assessee Lawyers: K CHENNABOTLU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER M.A. NO. 43/HYD/2012 IN ITA NO. 1034/HYD/2009 ASSESSMENT YEAR 2006-07 THE ASST. DIRECTOR OF INCOME-TAX (EXEMPTIONS)-III, HYDERABAD VS. THE ARCHDIOCESE OF HYDERABAD SOCIETY, HYDERABAD PAN: AAATT4037G APPELLANT RESPONDENT APPELLANT BY: SHRI NAGESWARA RAO RESPONDENT BY: SHRI K. CHENNABOTLU DATE OF HEARING: 25 . 05 .201 2 DATE OF PRONOUNCEMENT: 25.05.2012 O R D E R PER CHANDRA POOJARI, AM: THIS MISCELLANEOUS APPLICATION (MA) FILED BY THE R EVENUE IS SEEKING RECTIFICATION IN THE ORDER OF THE TRIBUNAL DATED 28 TH JULY, 2011 IN I.T.A. NO. 1034/HYD/2009. 2. THE LEARNED DR SUBMITTED THAT THE GROUNDS ORIGINALL Y FILED BY THE REVENUE BEFORE THE TRIBUNAL ARE ERRONEOUS AN D AS SUCH REVISED GROUND OF APPEAL WAS FILED BY THE REVENUE B EFORE THE TRIBUNAL ON 20.1.2011 AND THE TRIBUNAL DID NOT CONS IDER THE REVISED GROUND WHILE DISPOSING OF THE ORDER OF THE TRIBUNAL. 3. THE LEARNED AR SUBMITTED THAT ON EARLIER OCCASION T HE ASSESSEE FILED PETITION IN MA NO. 162/HYD/2011 ON T HE ABOVE ISSUE. THE TRIBUNAL DISPOSED OF THE ABOVE MA FILED BY THE ASSESSEE VIDE ORDER DATED 9 TH SEPTEMBER, 2011, WHEREBY THE TRIBUNAL RECALLED THE ORDER DATED 28.7.2011. BEING SO, IT W AS SUBMITTED THAT THE PRESENT MA FILED BY THE DEPARTMENT BECOMES INFRUCTUOUS. MA NO. 43/HYD/2012 THE ARCHDIOCESE OF HYDERABAD SOCIETY =========================== 2 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATE RIAL ON RECORD. W FIND MERIT IN THE ARGUMENT OF THE ASSESS EE'S COUNSEL AS THE TRIBUNAL HAS ALREADY RECALLED THE ORDER OF THE TRIBUNAL DATED 28.7.2011 VIDE ORDER IN THE MA NO. 162/HYD/2011 DAT ED 9 TH SEPTEMBER, 2011. HENCE THE PRESENT MA FILED BY THE DEPARTMENT BECOMES INFRUCTUOUS. 5. IN THE RESULT, THE MA FILED BY THE REVENUE IS DISMI SSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH MAY, 2012. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 25 TH MAY, 2012 COPY FORWARDED TO: 1. THE ASST. DIRECTOR OF INCOME - TAX (EXEMPTIONS) - III, HYDERABAD. 2. THE ARCHDIOCESE OF HYDERABAD SOCIETY, ARCHBISHOP'S HOUSE, 9-1-17/1, S.P. ROAD, SECUNDERABAD. 3. THE CIT(A) - IV, HYDERABAD. 4 . THE DIT(E), HYDERABAD. 5 . THE DR A BENCH, ITAT, HYDERABAD. TPRAO