Income Tax Officer, Ward-2(1), Guntur V. Kothuri Vijaya Bhaskara Rao, , Chilakaluripet

MA 5/VIZ/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9639 (ITAT-VISAKHAPATNAM)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 28-06-2019
• Assessment Year: 2006-2007
• Appeal Filed On: 25-02-2019
• Court: TRIBUNAL

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 MISC. APPLICATION NO. 0 5 /VIZ/2019 (ARISING OUT OF ITA NO. 168 / VIZ /201 8) (ASST. YEAR : 200 6 - 0 7 ) ITO, WARD - 2 ( 1 ), GUNTUR. V S . KOTHURI VIJAYA BHASKARA RAO , PROP. BHASKAR PICTURE PALACE, CHILAKALURIPET, GUNTUR DISTRICT. PAN NO. AAFHK 0799 D (APP LICANT ) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SMT. SUMAN MALIK SR. DR DATE OF HEARING : 26 / 0 6 /201 9 . DATE OF PRONOUNCEMENT : 26 / 0 6 /201 9 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER BY THIS MISC. APP L ICATION, REVENUE SEEKS RECALL OF THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 168 /VIZ/201 8 , DATED 21 /0 8 /2018 ON THE GROUND THAT THE OBJECTION RAISED BY THE REVENUE AUDIT PARTY (RAP) HAS BEEN ACCEPTED BY THE DEPARTMENT. 2. THE DEPARTMENT HAS RAISED THE FOLLOWING GROUNDS IN ITA NO. 168 /VIZ/201 8 : - 2 M A NO. 0 5 /VIZ/2019 ( KOTHURI VIJAYA BHASKARA RAO ) 1. THE ORDER OF THE LD. CIT(A) - 1, GUNTUR IS ERRONEOUS AS PER LAW. 2. THE LD. CIT(A) OUGHT TO HAVE REFERRED TO THE RELEVANT PROVISION OF ACT/GO THAT TAX FREE MAINTENANCE CHARGES ARE APPLICABLE ON TICKETS SOLD ONLY AND NOT ON THE CAPACITY OF THE THEATRE. 3. ANY OTHER GROUND ( S ) THAT MAY BE URGED AT THE TIME OF HEARING. 3 . AT THE TIME OF APPEAL HEARING, BOTH THE PARTIES SUBMITTED THAT TAX EFFECT INVOLVED IN TH E APPEAL IS BELOW RS. 2 0.00 LAKHS . BY FOLLOWING THE CBDT CIRCULAR NO. 03 /201 8 , DATED 1 1 / 07 /201 8 , THIS TRIBUNAL HAS DISMISSED THE APPEAL ON THE GROUND OF NO N - MAINTAINAB ILITY . 4 . NOW THE DEPARTMENT HAS FILED TH IS MA AND SUBMITTED THAT IN THIS CASE , THERE IS AN AUDIT OBJECTION , THE SAME IS ACCEPTED BY THE DEPARTMENT, THEREFORE, THIS IS AN EXCEPTION TO THE CBDT CIRCULAR NO. 03/2018, DATED 11/07/2018 . WE HAVE GONE THROUGH THE GROUNDS RAISED BY THE DEPARTMENT AS EXTRACTED HEREIN ABOVE AND FIND THAT THE DEPARTMENT HAS NOT RAISED ANY GROUND IN RESPECT OF AUDIT OBJECTION HAS BEEN ACCEPTED BY THE DEPARTMENT . THAT APART , LD. DR NOT SUBMITTED ANYTHING IN RESPECT OF AUDIT OBJECTION ACCEPTED BY THE DEPARTMENT. SO FAR AS ACCEPTANCE OF AUDIT OBJECTION IS CONCERNED , THIS FACT IS NEITHER AVAILABLE FROM THE ASSESSMENT ORDER NOR FROM THE LD. CIT(A)S ORDER. EVEN BEFORE US, NO MATERIAL IS PL A CED ABOUT THE OBJECTION RAISED BY THE AUDIT PARTY. 3 M A NO. 0 5 /VIZ/2019 ( KOTHURI VIJAYA BHASKARA RAO ) WE FIND THAT WHEN THIS APPEAL WAS FILED, NO SUCH GROUND IS RAISED. THIS ISSUE WAS NOT AT ALL ARGUED AT THE TIME OF APPEAL HEARING. WE FIND NO MISTAKE APPARENT ON RECORD TO RECALL THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 168/VIZ/2018, DATED 21/08/2018 . TH EREFORE , THIS MISC. APPLICATION FILED BY THE REVENUE IS DISMISSED. 5. IN THE RESULT, MISC. APPLICATION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 26 TH DAY OF JU NE , 201 9 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 26 TH JU NE, 201 9 . VR/ - COPY TO: 1. THE ASSESSEE KOTHURI VIJAYA BHASKARA RAO, PROP. BHASKAR PICTURE PALACE, CHILAKALURIPET, GUNTUR DISTRICT. 2. THE REVENUE ITO, WARD - 2 ( 1 ), GUNTUR . 3. THE PR. CIT , GUNTUR. 4. THE CIT(A) - 1, GUNTUR. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.