L. Rajasekhar, Visakhapatnam V. The Assistant Commissioner of Income Tax, Circle-4(1), Visakhapatnam

MA 43/VIZ/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4017 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 30-10-2018
• Result in Favour of: Revenue
• 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. 43 / VIZ /201 8 (ARISING OUT OF ITA NO. 245 / VIZ /201 7) (ASST. YEAR : 20 1 0 - 11 ) L. RAJASEKHAR, FLAT NO. 201, SHARON GARDENS APARTMENTS, 1 ST LANE, NARASINGNAGAR, VISAKHAPATNAM. V S . A CIT, CIRCLE - 4 (1), VISAKHAPATNAM. PAN NO. ABAPL 5110 F (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. SUBRAHMANYAM FC A. DEPARTMENT BY : MRS. SUMAN MALIK SR. DR DATE OF HEARING : 30 / 1 1 /201 8 . DATE OF PRONOUNCEMENT : 07 / 1 2 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS MISC. APPLICATION FILED BY THE ASSESSEE UNDER SECTION 254(2) OF THE INCOME TAX ACT, 1961 TO GIVE CLARIFICATORY DIRECTION TO THE ASSESSING OFFICER IN THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 245/VIZ/2017, DATED 06/04/2018. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE ORDER PASSED BY THIS TRIBUNAL . NO MISTAKE IS POINTED OUT BY THE L D.AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE IN THE ORDER PASSED 2 M A NO. 43 /VIZ/2018 ( L. RAJASEKHAR ) IN ITA NO. 245/VIZ/2017, DATED 06/04/2018 , THEREFORE WE FIND NO REASON TO GIVE ANY FURTHER DIRECTION TO THE ASSESSING OFF ICER IN THIS REGARD. THUS, THIS MISC. A P PLICATION FILED BY THE ASSESSEE IS DISMISSED. 3 . IN THE RESULT, MISC. APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 0 7 T H DAY OF DEC . , 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 0 7 T H DEC. , 201 8 . VR/ - COPY TO: 1. THE ASSESSEE L. RAJASEKHAR, FLAT NO. 201, SHARON GARDENS APARTMENTS, 1 ST LANE, NARASINGNAGAR, VISAKHAPATNAM. 2. THE REVENUE ACIT, CIRCLE - 4(1), VISAKHAPATNAM. 3. THE PR. CIT - 2, VISAKHAPATNAM. 4. THE CIT(A) - 1, GUNTUR. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.