Shaik Abdul Aziz, Karimnagar V. Income Tax Officer, Ward-1, Karimnagar

MA 64/Hyd/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8236 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC-A
• Next Hearing Date: 05-07-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 21-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DINESH PADUCHURI
• Assessee Lawyers: A C GANGAIAH
• Keywords: Set aside
• Section: 148; 63; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE S MT P. MADHAVI DEVI , JUDICIAL MEMBER AND SHRI S . RIFAUR RAHMAN , ACCOUNTANT MEMBER M.A. NO S . 63 & 64 /HYD/2019 (IN ITA NO S . 1562 & 1564 /HYD/201 9 ASSESSMENT YEAR S : 2013 - 14 ) 1. SULTANA RAFAT, KARIMNAGAR PAN ANHPR6652B 2. SHAIK ABDUL AZIZ, KARIMNAGAR PAN BAOPS4466F VS. INCOME - TAX OFFICER, WARD 1, KARIMNAGAR . ( APP LICANT S ) (RESPONDENT) ASSESSEE BY : S HRI A.C. GANGAIAH REVENUE BY : S HRI DINESH PADUCHURI DATE OF HEARING : 05 / 0 7 /201 9 DATE OF PRONOUNCEMENT : 17 /0 7 /201 9 O R D E R PER S. RIFAUR RAHMAN, A.M . : TH E S E MISCELLAN EOUS APPLICATION S ARE FILED BY THE ASSESSEE S U/S 254(2) OF THE INCOME TAX ACT SEEKING RECTIFICATION/MODIFICATION OF THE ORDER OF THE TRIBUNAL DATED 27 / 0 3 /201 9 IN ITA NO S. 1562, 1563 & 1564/HYD/2017. 2. IN THE M.A S., THE ASSESSEE S STATED AS UNDER: THE APP ELLANT HAD FILED RETURN OF INCOME FOR AY 2013 - 14 ON 27.09.2013. THE NOTICE UNDER SEC. 148 OF ACT WAS ISSUED AND SERVED ON THE APPELLANT ON 18.8.2014. THE REASONS SPECIFIED THAT THE FIGURES IN THE BALANCE SHEET ARE WRONG AND THE LIABILITIES ARE MORE THAN AS SETS. 2 M.A.NO S . 63 & 64 /HYD/2019. SULTANA RAFAT & SHAIK ABDUL AZIZ, KARIMNAGAR THE APPELLANT VIDE PETITION FOR ADDITIONAL GROUND DATED 9.2.2019 (FILED ON 11 - 2 - 2019) SPECIFIED 'REASSESSMENT NOTICE IS NOT SUPPOSED TO BE GIVEN WITHOUT FORMING THE BELIEF OF ESCAPEMENT OF INCOME. REASSESSMENT NOTICE IS NOT SUPPOSED TO INVESTIGATE THE ISSUES. THE NOTICE ISSUED FOR MAKING FISHING OR ROWING ENQUIRES IS BAD. THE APPELLANT PRAY TO ADMIT THREE ADDITIONAL GROUNDS IN ADDITION TO THE GROUNDS SPECIFIED IN APPEAL MEMO J APPEAL PAPERS AND PETITION FOR ADDITIONAL GROUNDS DATED 11.06.2018. 1 . REASSESSMENT NOTICE IS GIVEN TO INVESTIGATE THE ISSUES WITHOUT FORMING BELIEF OF INCOME ESCAPED BUT ONLY FOR FISHING OR ROWING ENQUIRES WHICH ARE NOT PERMITTED. TRIBUNAL IS PRAYED TO SET ASIDE THE NOTICE ISSUED FOR REASSESSMENT. ' THE APPELLANT SPECIFY THAT THE PETITION FOR ADDITIONAL GROUND HAD NOT BEEN CONSIDERED WHILE DISPOSING THE APPEAL. THE APPELLANT PRAY TO DISPOSE PETITION FOR ADDITIONAL GROUND RECTIFYING THE MISTAKE APPARENT ON RECORD. 3. REFERRING TO THE ABOVE, THE LD. AR SUBMITTED THAT THE AP PEALS MAY BE RECALLED FOR ADJUDICATING THE SAID ADDITIONAL GROUND S RAISED IN BOTH THE APPEALS. 4. WE HAVE HEARD THE LD. DR AND HE SUBMITTED THAT THE BENCH HAS ALREADY ADJUDICATED ON THE ISSUE AND GAVE FAVOURABLE DECISION. 5. C ONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES . IT IS OBSERVED THAT THE ASSESSEE S HA VE RAISED THE ADDITIONAL GROUNDS IN THE SAID APPEALS . AS PER RECORDS, ASSESSEES HAVE FILED TWO SETS OF ADDITIONAL GROUNDS AND PRAYED TO ADMIT THE FIRST SET OF ADDITIONAL GROUND S FOR WHICH WE HAVE ADMITTED AND ADJUDICATED. WITH REGARD TO SECOND SET OF ADDITIONAL GROUNDS, IT WAS NOT PRAYED FOR ADMISSION AND IT WAS NOT ACCEPTED FOR ADJUDICATION AT THE TIME OF HEARING AND IT WAS NEVER ARGUED BEFORE US ON THE SECOND SET OF ADDITIONAL GROUNDS AN D ACCORDINGLY, WE HAVE PASSED THE ORDER. THEREFORE, WE ARE OF THE VIEW THAT THERE IS NO MISTAKE APPARENT ON RECORD CREPT IN THE ORDER AND HENCE, THE MAS FILED BY THE ASSESSEE S ARE DISMISSED. 3 M.A.NO S . 63 & 64 /HYD/2019. SULTANA RAFAT & SHAIK ABDUL AZIZ, KARIMNAGAR 6 . IN THE RESULT, BOTH THE MAS FILED BY THE ASSESSEE S ARE DISMI SSED. PRONOUNCED IN THE OPEN COURT ON 17 TH JULY , 201 9 . SD/ - SD/ - (P. MADHAVI DEVI) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 17 TH J ULY, 201 9 KV C OPY TO: - 1) SMT. RAFAT SULTANA, 2) SHAIK AZIZ, H.NO. 1 - 5 - 503, AMEER NAGAR, KARIMNAGAR. . 3 ) ITO, WARD 1, ,KARIMNAGAR 4 ) CIT(A) 2 , HYDERABAD. 5 ) PR. CIT - 2 , HYD. 6 ) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 7 ) GUARD FILE