DCIT, CIRCLE - 2(1), Vijayawada V. Mulpuri Poultries, Nuzividu

MA 50/VIZ/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0271 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 1 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 07-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P S MURTHY
• Section: 43B

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER M.A .NO. 50 /VIZ/201 7 (ARISING OUT OF I.T.A.NO. 418 /VIZ/201 4 ) ( / ASSESSMENT YEAR: 20 0 7 - 0 8 ) DCIT CIRCLE - 2(1), VIJAYAWADA VS. M/S MULPURI POULTRIES RAMANNAGUDEM NUZVID KRISHNA DIST. [PAN : A AMFM5140K ] ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI P.S.MURTHY, DR / RESPONDENT BY : NONE / DATE OF HEARING : 3 1 . 08. 2018 / DATE OF PRONOUNCEMENT : 05 .0 9 .2018 / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: TH IS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE AGAINST THE ORDER PASSED BY THE ITAT IN I.T.A NO S. 416 TO 419 /VIZ/201 4 DATED 30 .01.2017 FOR THE ASSESSMENT YEAR S 200 5 - 0 6 TO 2007 - 08 & 2011 - 12 . 2 M .A NOS . 50 /VIZ/201 7 MULPURI POULTRIES, NUZVID 2. THE REVENUE HAS FILED THE MISCELLANEOUS APPLICATION STATING THAT ADDITION OF RS.1,04,47,456/ - MADE U/S 43B WAS NOT ADJUDICATED BY THE ITAT, HENCE, REQUEST ED TO RECALL THE ORDER AND TO RE ADJUDICATE THE ISSUE. 3. DURING THE APPEAL HEARING, ON VERIFICATION OF GROUNDS OF APPEAL FILED BY THE REVENUE, IT WAS NOTICED THAT NO SUCH GROUND WAS RAISED BY THE REVENUE WITH REGARD TO THE DELETION OF DISALLOWANCE MADE U/S 43B OF THE INCOME TAX ACT , 1961 (HEREINAFTER CALLED AS ACT) . HOWEVER, DURING THE APPEAL HEARING, THE LD.DR SUBMITTED THAT GROUND NO.7 IN THE GROUNDS OF APPEAL IS RELATED TO THE DISALLOWANCE U/S 43B WHICH WAS NOT ADJUDICATED BY THE ITAT. GROUND NO.7 OF APPEAL READS AS UNDER : 7. THE LD.CIT(A) FAILED TO TAKE COGNIZANCE OF THE FACT THAT IN FORM NO.3CD AT COL.NO.21(I)(B)(A) THE PAYMENT BEFORE THE DUE DATE OF FILING OF THE RETURN WAS MENTIONED AS NIL. FROM PERUSAL OF THE LD.CIT(A)S ORDER IT IS NOTICED THAT THE LD.CIT(A) DELETED THE ADDITION OF RS.99,25,391/ - OUT OF TOTAL ADDITION OF RS.1,04,47,456/ - SINCE IT WAS PAID BEFORE THE DUE DATE OF FILING THE RETURN OF INCOME AND CONFIRMED THE REMAINING AMOUNT OF RS.5,22,065/ - U/S 43B. C AREFUL READING OF GROUND NO.7 OF APPEAL DOES NOT SHOW THAT GROUND IS RELATED TO THE DISALLOWANCE OF INTEREST MADE BY THE AO U/S 43B OF THE ACT. THERE WAS NO MENTION OF FO R M 3CD, COLUM.NO.21(I)(B)(A) IN THE 3 M .A NOS . 50 /VIZ/201 7 MULPURI POULTRIES, NUZVID ASSESSMENT ORDER IN RESPECT OF THE ADDITION MADE BY THE AO . THEREFORE, WE F IND THAT THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS NEITHER EMANATED FROM THE ASSESSMENT ORDER NOR OF THE CIT(A) ORDER. THEREFORE, WE DO NOT FIND ANY MISTAKE IN THE ORDER PASSED BY THE ITAT WHICH REQUIRES RECTIFICATION U/S 254(2) OF THE ACT. AC CORDINGLY, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. 4 . IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED . THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 5 TH SEP , 201 8 . S D/ - S D / - ( . ) ( . . ) ( V. DURGA RAO) ( D.S. SUNDER SINGH) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / VISAKHAPATNAM /DATED : 05 .09.2018 L.RAMA, SPS 4 M .A NOS . 50 /VIZ/201 7 MULPURI POULTRIES, NUZVID / COPY OF THE ORDER FORWARDED TO: - 1 . / THE ASSESSEE - M/S MULPURI POULTRIES , RAMANNAGUDEM , NUZVID KRISHNA DIST. 2 . / THE REVENUE DCIT, CIRCLE - 2(1), VIJAYAWADA 3 . THE COMMISSIONER OF INCOME TAX , V IJAYAWADA 4. THE COMMISSIONER OF INCOME TAX(APPEALS), VIJAYAWADA 5 . , , / DR, ITAT, VISAKHAPATNAM 6. / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM