Income Tax Officer, (International Taxation), Nellore V. Ramu Yelchuri , Nellore

MA 68/Hyd/2021

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 7390 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-11-2021
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB-B
• Assessment Year: 2014-2015
• Appeal Filed On: 19-09-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S. KIRAN MANOHAR S. RAMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD (Through Virtual Hearing) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SRI S.S. GODARA, JUDICIAL MEMBER M.A. No. 68/Hyd/2021 (In ITA No. 1493/Hyd/2019) A.Y. 2014-15 Income Tax Officer, International Taxation, Nellore. VS. Ramu Yelchuri, Nellore. PAN: AAIPY 6557 G (Appellant) (Respondent) Assessee by Sri S. Kiran Manohar for S. Rama Rao Revenue by Sri Rohit Mujumdar, DR Date of hearing: 20/10/2021 Date of pronouncement: 29/11/2021 ORDER PER A. MOHAN ALANKAMONY, A.M: This Miscellaneous Application is filed by the Revenue seeking recall of the Tribunal’s order passed in ITA No.1493/Hyd/2019 (A.Y. 2014-15), dated 17/03/2021.. 2. At the outset, the Ld. DR submitted before us that the assessee did not avail the benefit of Vivad-se-Vishwas Scheme with respect to the Revenue’s appeal in ITA No.1493/Hyd/2019 however, the appeal of the Revenue was dismissed by the Tribunal under the misguided belief that 2 the assessee had availed the benefit of scheme by filing Form 1 & 2. It was therefore pleaded that the appeal of the Revenue may be recalled for adjudication on merits. The Ld. AR could not controvert to the submissions of the Ld. DR. 3. After hearing both sides, it is apparent that the Tribunal on the earlier instance had by mistake dismissed the appeal of the Revenue under the misguided belief that the assessee has availed the benefit of the scheme with respect to the appeal filed by the Revenue. Therefore, we hereby recall the order of the Tribunal in ITA No. 1493/Hyd/2019 dated 17/3/2021 and direct the Registry to post the appeal for hearing in due course for adjudication on merits and intimate both the parties the date of hearing. 4. In the result, the Miscellaneous Application filed by the Revenue is allowed. Pronounced in the open Court on 29 th November, 2021. Sd/- Sd/- (S.S. GODARA) (A. MOHAN ALANKAMONY) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad, Dated: 29 th November, 2021. OKK Copy to:- 1) Sri Ramu Yelchuri, 16-11-77, Raghava Cine Complex Road, Pogathota, Nellore. 3 2) Income Tax Officer (International Taxation), D.No.24-2-438, 1 st Floor, Upstair of Syndicate Bank, GNT Road Dargamitta, Nellore. 3) The CIT(A)-10, Hyderabad. 4) (i) The Chief Commissioner of Income Tax (IT & SZ), Bengaluru. (ii) The Chief Commissioner of Income Tax (IT & TP), Hyderabad. 5) The DR, ITAT, Hyderabad 6) Guard File