Secunderabad Hotels Private Limited , Secunderabad V. Income Tax Officers ,Ward -3(4) , Hyderabad

MA 62/Hyd/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 5338 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-01-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2013-2014
• Appeal Filed On: 30-08-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 40(a)(ia)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI S.S. GODARA, JUDICIAL MEMBER MA No. 62/Hyd/2021 (In ITA No.1770/Hyd/2021 Assessment Year: 2013-14 Secunderabad Hotels (P) Limited, Secunderabad. PAN: AAICS 6896 B Vs. Income Tax Officer, Ward-3(4), Hyderabad. (Appellant) (Respondent) Assessee by: Sri P. Murali Mohan Rao Revenue by: Sri Rohit Mujumdar, Sr. AR Date of hearing: 25/11/2021 Date of pronouncement: 20/01/2022 ORDER PER A. MOHAN ALANKAMONY, AM.: This Miscellaneous Application is filed by the assessee seeking recall of the order passed by the Tribunal in ITA No. 1770/Hyd/2018, dated 03/03/2021 for the AY 2013-14. 2. At the outset the ld. AR submitted that though the Tribunal in its order dated 3/3/2021 had admitted the additional grounds and remitted the additional grounds back to the file of the ld. AO for de novo consideration, however by oversight did not adjudicate Ground No.1 to 8 raised in the appeal with regard to disallowance U/s. 40(a)(ia) of the Act. It was therefore pleaded that the mistake in the order of the 2 Tribunal may be rectified by remitting the entire matter back to the file of Ld. AO for de novo consideration. The Ld. DR could not controvert to the submission of the Ld. AR. 3. After hearing both sides we find merit in the submission of the Ld.AR. Accordingly, we hereby modify the last sentence in the order of the Tribunal dated 3/3/2021 viz., “4.....therefore, we are inclined to admit the additional grounds of appeal and remand them to the file of Ld. AO for de-novo consideration in accordance with law.” as follows:- “4.....therefore, we are inclined to admit the additional grounds of appeal and remand the entire appeal of the assessee back to the file of Ld. AO for de-novo consideration in accordance with law.” 4. In the result, Miscellaneous Application of the assessee is allowed. Pronounced in the open Court on the 20 th January, 2022. Sd/- Sd/- (S.S. GODARA) (A. MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 20 th January, 2022. OKK Copy to:- 1) M/s. Secunderabad Hotels (P) Ltd C/o. P. Murali & Co., Cas, 6- 3-655/2/3, Somajiguda, Hyderabad-500 082. 2) ITO, Ward 3(4), Hyderabad. 3) CIT (A)-3, Hyderabad. 4) Pr.CIT-3, Hyderabad. 5) The DR, ITAT, Hyderabad 6) Guard File