ITO, Ward-7(2), Hyderabad V. Yeshwanth Kumar Kishta, Hyderabad

MA 47/HYD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1638 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-03-2014
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 06-11-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER MISC. APPLN. NO.47/HYD/2014 (IN ITA NO.550/HYD/11) : ASSESSMENT YEAR 2007 - 08 INCOME TAX OFFICER WARD 7(2), HYDERABAD V/S. SHRI YESWANTH KUMAR KISHTA, HYDERABAD ( PAN - AG UPK 9 630 L ) (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI SOLGY JOSE T.KOTTARAM DR RESPONDENT BY : SHRI MOHD. AFZAL A R DATE OF HEARING 21.3.2014 DATE OF PRONOUNCEMENT 21.3.2014 O R D E R PER SHRI SAKTIJIT DEY, JUDICIAL MEMBER: BY THIS APPLICATION UNDER S.254(2) OF THE ACT, APPLICANT SEEKS RECTIFICATION/RECALL OF THE ORDER OF THIS TRIBUNAL DATED 20 TH JULY, 2012 IN ASSESSEES APPEAL, ITA NO.550/HYD/2011 FOR THE ASSESSMENT YEAR 2007 - 08, ON THE GROUND THAT CERTAIN MISTAKES APPARENT FROM RECORD HAVE CREPT INTO THE SAME. 2. AT THE OUTSET, IT HAS BEEN BROUGHT TO OUR NOTICE THAT T HE TRIBUNAL, VIDE ITS ORDER DATED 20.7.2012, HAS SET ASIDE THE ORDER OF THE CIT(A) AND RESTORED THE MATTER TO THE FILE OF THE ASSESSING OFFICER FOR RECONSIDERATION OF THE ISSUE RELATING TO APPLICABILITY OF THE PROVISIONS OF S.40(A)(IA) OF THE ACT, AND INAS MUCH AS THE CONSEQUENTIAL ORDER IN FURTHERANCE OF THE DIRECTIONS OF THE TRIBUNAL HAS ALREADY BEEN PASSED BY THE ASSESSING OFFICER, REPEATING THE DISALLOWANCE MADE IN TERMS OF S.40(A)(IA) OF THE ACT IN THE EARLIER PROCEEDINGS, THE PRESENT APPLICATION HAS B ECOME ONLY OF ACADEMIC INTEREST. A COPY OF THE CONSEQUENTIAL ORDER OF THE ASSESSING OFFICER DATED 28.2.2014 PASSED UNDER MA NO.4 7 /HYD/2014 (IN ITA NO. 550 / HYD/20 1 1 ) SHRI YESWANTH KUMAR KISHTA, HYDERABAD 2 S.143(3) READ WITH S.250 OF THE ACT , HAS ALSO BEEN FI L E D BEFORE US. IN THIS VIEW OF THE MATTER, WE ARE NOT INCLINED TO GO INTO THE ME RITS OF THE PRESENT APPLICATION, AS IT IS RENDERED TO BE ONLY OF ACADEMIC NATURE. PRESENT APPLICATION OF THE REVENUE IS ACCORDINGLY REJECTED, IN LIMINE. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS REJECTED . ORDER PRONOUNCED IN THE COURT ON 21.3.2014 SD/ - SD/ - (CHANDRA POOJARI ) ( SAKTIJIT DEY ) ACCOUNTANT MEMBER JUDICIAL MEMBER DT/ - 21 ST MARCH, 2 0 1 4 COPY FORWARDED TO: 1. SHRI YESWANTH KUMAR KISHTA, C/O. MOHD. AFZAL, ADVOCATE, 121 - 5 - 475 SHERSON'S RESIDENCY, FLAT NO.402, CRIMINAL COURT ROAD, RED HILLS, HYDERABAD 500 004. 2 . INCOME TAX OFFICER WARD 7(2), HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) VIJAYAWADA 4. COMMISSIONER OF INCOME - TAX VI, HYDERABAD 5 DEPARTMENTAL REPRESENTATIVE, ITA T, HYDERABAD. B.V.S