Sri Jagannadha Swamy, Sri Anjaneya Swamy, Sri Venkateswara Swamy Temples, Guntur V. THE ITO(EXEMPTIONS), Guntur

MA 6/VIZ/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2584 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 02-03-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B RAMA KRISHNA
• Assessee Lawyers: A V RAGHUV RAM
• Section: 10

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM (T HROUGH WEB - BASED VIDEO CONFERENCING PLATFORM) BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER MISC. APPLICATION NO. 06/VIZ/2020 (ARISING OUT OF ITA NO. 363 / VIZ /201 5 ) (ASST. YEAR : 20 06 - 07 ) SRI JAGANNADHA SWAMY, SRI ANJANEYA SWAMY, SRI VENKATESWARA SWAMY TEMPLES, LALAPET, GUNTUR. VS. ITO (EXEMPTIONS) , GUNTUR . PAN NO. AADTS 8844 H (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI A.V.RAGHUV RAM , ADV . DEPARTMENT BY : SHRI B.RAMA KRISHNA , SR. DR DATE OF HEARING : 27 / 11 /2020 . DATE OF PRONOUNCEMENT : 27 / 1 1 /20 20 . O R D E R PER V. DURGA RAO , JUDICIAL MEMBER THI S MISC. APPLICATION FILED BY THE ASSESSEE TO RECALL THE ORDER PASSED BY THIS TRIBUNAL IN ITA NO. 363/VIZ/2015, DATED 08/01/2020 . 2. LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT TH E TRIBUNAL WHILE PASSING THE ORDER IN ITA NO.363/VIZ/2015, DATED 08/01/2020 HAS COMMITTED A MISTAKE BY OBSERVING THAT THE ASSESSEE HAS NOT FILED ANY EVIDENCE FOR THE A.Y. 2006 - 07 IS PENDING BEFORE THE AO, THEREFORE LD. CIT(E) GRANTED REGISTRATION 2 MA NO. 06/VIZ/2020 ( SRI JAGANNADHA SWAMY, SRI ANJANEYA SWAMY, SRI VENKATESWARA SWAMY TEMPLES ) FROM THE DATE OF APPLICATION MENTIONED IN FORM NO. 10A I.E. 29/05/2008 AND SUBMITTED THAT ORDER MAY BE RECALLED. 3 . I HAVE HEARD BOTH THE SIDES, PERUSED THE MATERIA L AVAILABLE ON RECORD AND ORDER OF TH IS TRIBUNAL . 4 . THE CASE OF THE ASSESSEE IS THAT ASSESSEE HAS FILED FROM N O .10A ON 29/05/2008 . ACCORDINGLY, LD.CIT(E) GRANTED REGISTRATION U/SEC.12A FROM 01/04/2008 BY ORDER DATED 1 1/ 1 0/20 1 0 . SO FAR AS ARGUMENT OF THE LD. COUNSEL FOR THE ASSESSEE IS CONCERNED, ONCE ASSESSMENT FOR THE A.Y. 2006 - 07 IS PENDING, THE LD.CIT(E) OUGHT TO HAVE BEEN GRANTED FOR PENDING ASSESSMENT PERIOD ALSO, BUT THE ASSESSEE NEITHER FILED ANY EVIDENCE TO SUPPORT HIS CASE THAT FOR A.Y. 2006 - 07 IS PENDING WITH THE AO NOR EVEN BE F ORE THE TRIBUNAL AT THE TIME OF HEARING. EVEN TODAY, THE ASSESSEE HAS N OT FILED TO ANY EVIDENCE TO SUBSTANTIATE HIS CASE. THUS, I FIND NO ERROR IN THE ORDER PASSED BY TH E TRIBUNAL AND DISMISS THE MISC. AP P LICATION FILED BY THE ASSESSEE. 5. IN THE RESULT, MISC. APPLICATION OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 27 TH DAY OF NOV. , 2020 . S D / - (V. DURGA RAO) JUDICIAL MEMBER DATED : 27 TH NOVEMBER , 20 20 . 3 MA NO. 06/VIZ/2020 ( SRI JAGANNADHA SWAMY, SRI ANJANEYA SWAMY, SRI VENKATESWARA SWAMY TEMPLES ) VR/ - COPY TO: 1. THE ASSESSEE SRI JAGANNADHA SWAMY, SRI ANJANEYA SWAMY, SRI VENKATESWARA SWAMY TEMPLES, LALAPET, GUNTUR. 2. THE REVENUE - ITO (EXEMPTIONS), 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.