The Excutive Engineer, V. THE ITO(TDS), WARD - 3(4), Guntur

MA 6/VIZ/2016

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 5024 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-10-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 05-08-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 24-03-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G SUDHAKAR RAO
• Assessee Lawyers: S RAVI SANKAR NARAYAN
• Keywords: Tax effect

Judgement Text

ITA NO.6/VIZAG/2016 THE EXECUTIVE ENGINEER, PANCHAYAT RAJ DIVISION, GUD URU 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER M.P. NO.6/VIZAG/2016 (ARISING OUT OF I.T.A.NO.201/VIZAG/2013) ( / ASSESSMENT YEAR: 2011-12) THE EXECUTIVE ENGINEER, PANCHAYAT RAJ DIVISION, GUDURU VS. ITO(TDS), WARD - 3(4), GUNTUR [ T AN: HYDEO0827B ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : SHRI G. SUDHAKAR RAO, AR / RESPONDENT BY : SHRI S. RAVI SANKAR NARAYAN, DR / DATE OF HEARING : 30.09.2016 / DATE OF PRONOUNCEMENT : 05.10.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS MISCELLANEOUS PETITION HAS BEEN FILED BY THE ASSESSEE PRAYING FOR RECALL OF THE ORDER DATED 6.1.2016 ON THE GROUN D THAT THE TRIBUNAL WHILE PASSING THE ORDER COMMITTED A MISTAKE. IT IS SUBMITTED BY THE LD. ITA NO.6/VIZAG/2016 THE EXECUTIVE ENGINEER, PANCHAYAT RAJ DIVISION, GUD URU 2 COUNSEL FOR THE ASSESSEE THAT THE TAX EFFECT INVOLV ED IN THIS APPEAL IS ABOVE ` 10 LAKHS. HOWEVER, THE TRIBUNAL HAS DISMISSED THE APPEAL OF THE ASSESSEE BY OBSERVING THAT TAX EFFECT INVOLVED IS BELOW ` 10 LAKHS., THEREFORE, REQUESTED THAT THE ORDER MAY BE RECALLED . 2. ON THE OTHER HAND, THE LD. D.R. HAS NOT RAISED A NY OBJECTION. 3. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE MATER IALS AVAILABLE ON RECORD AND GONE THROUGH THE ORDERS OF THE AUTHOR ITIES BELOW. IN THIS CASE, TAX EFFECT IS ABOVE ` 10 LAKHS, HOWEVER, TRIBUNAL GAVE A FINDING THAT TAX EFFECT IS BELOW ` 10 LAKHS. WE FIND THAT THERE IS A MISTAKE APPARENT ON RECORD AS RECORDED BY THE TRIBUNAL IN T HE ORDER DATED 6.1.2016. WE FIND IT IS A FIT CASE TO RECALL THE OR DER, ACCORDINGLY, WE RECALL THE ORDER AND POST THIS APPEAL FOR HEARING O N 18.10.2016. DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT AND NO SEPAR ATE NOTICE IS REQUIRED TO BE ISSUED TO THE PARTIES. ACCORDINGLY, MISCELLANEOUS PETITION FILED BY THE ASSESSEE IS ALLOWED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 5 TH OCT16. SD/- SD/- ( . ) ( . ) (G. MANJUNATHA) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER /VISAKHAPATNAM: # /DATED : 05.10.2016 VG/SPS ITA NO.6/VIZAG/2016 THE EXECUTIVE ENGINEER, PANCHAYAT RAJ DIVISION, GUD URU 3 ' ( /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT THE EXECUTIVE ENGINEER, PANCHAYA T RAJ DIVISION, GUDURU. 2. / THE RESPONDENT THE ITO(TDS), WARD-3(4), GUNTUR 3. ) / THE CIT, VIJAYAWADA 4. ) ( ) / THE CIT(A),VIJAYAWADA 5. , , , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , / ITAT, VISAKHAPATNAM