M/s Yanam Market Committee, V. The ITO, Ward-2, Kakinada, Kakinada

MA 70/VIZ/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9574 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-11-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-11-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 30-07-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S RAVI SHANKAR NARAYAN

Judgement Text

MA NO.70/VIZAG/2012 YANAM MARKET COMMITTEE, YANAM PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI D MANMOHAN, VICE PRESIDENT AND SHRI BR BASKARAN, ACCOUNTANT MEMBER MA NO.70/VIZAG/2012 (ARISING OUT OF ITA NO.56/VIZAG/2009) ASSESSMENT YEAR: 2006-07 YANAM MARKET COMMITTEE YANAM ITO WARD-2 KAKINADA (APPELLANT) PAN NO: AAAAY 0666M VS. (RESPONDENT) APPELLANT BY: SHRI D.L. NARASIMHA RAO, ADVOCATE RESPONDENT BY: SHRI S. RAVI SHANKAR NARAYAN, JCIT DATE OF HEARING: 02.11.2012 DATE OF PRONOUNCEMENT: 02.11.2012 ORDER PER SHRI B. R. BASKARAN, ACCOUNTANT MEMBER: BY THIS PETITION THE ASSESSEE SEEKS RECALL OF ORDE R DATED 26.02.2009 PERTAINING TO ITA NO.56/VIZAG/2009 PASSED BY THE CO -ORDINATE BENCH ON THE REASON THAT THE TRIBUNAL DID NOT ADJUDICATE THE GROUNDS RAISED ON MERITS. 2. LD COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE A SSESSEE RAISED ONE LEGAL GROUND AND ALSO GROUNDS ON MERITS IN THE APPE AL FILED BEFORE THE TRIBUNAL. THE TRIBUNAL, VIDE ITS ORDER DATED 26-02- 2009 DISPOSED OF THE LEGAL GROUND ONLY AND SINCE RELIEF WAS GRANTED TO T HE ASSESSEE ON LEGAL GROUND, THE ADJUDICATION OF THE GROUNDS RAISED ON M ERITS WERE NOT FOUND TO BE NECESSARY AND HENCE THE TRIBUNAL DID NOT DISPOSE OF THE SAID GROUNDS. HE FURTHER SUBMITTED THAT THE HON'BLE HIGH COURT OF ANDHRA PRADESH HAS REVERSED THE ORDER PASSED BY THE TRIBUNAL ON THE LE GAL ISSUE. ACCORDINGLY, IT HAS BECOME NECESSARY TO SEEK ADJUDICATION OF THE GROUNDS RAISED ON MA NO.70/VIZAG/2012 YANAM MARKET COMMITTEE, YANAM PAGE 2 OF 3 MERITS. ACCORDINGLY HE SUBMITTED THAT HE PRAYED FO R RECALL OF THE ORDER IN ITA NO.56/VIZAG/2009. WE ALSO HEARD THE LD. DR IN THIS REGARD. 3. WE NOTICE THAT THE TRIBUNAL HAS PASSED A CON SOLIDATED ORDER IN THE HANDS OF THE ASSESSEE IN ITA NOS. 53 TO 56/VIZAG/20 09 BY ADJUDICATING A COMMON LEGAL ISSUE. HOWEVER, IT IS NOTICED THAT TH E ASSESSEE IS SEEKING RECALL OF THE ORDER PASSED IN THE ITA NO.56/VIZAG/2 009. THE ASSESSEE HAS FILED A COPY OF ORDER DATED 07-03-2012 PASSED BY TH E HON'BLE HIGH COURT OF ANDHRA PRADESH, WHICH APPEARS TO HAVE BEEN DOWN LOA DED FROM SOME INTERNET SITE, PERTAINING TO ITTA NO.509 OF 2011 PA SSED IN THE CASE OF AGRICULTURAL MARKET COMMITTEE, YANAM. THOUGH, T HE LEARNED A.R CLAIMS THAT THE SAID ORDER OF THE HON'BLE HIGH COURT RELAT ES TO THE ASSESSEE IN ITA NO.56/VIZAG/2012, YET HE COULD NOT CORRELATE BOTH T HE ORDERS. FURTHER HE COULD NOT GIVE CONVINCING REPLY TO THE QUESTION, VI Z., WHY THE ASSESSEE HAS NOT MOVED PETITIONS TO RECALL THE ORDER IN RESPECT OF OTHER YEARS PASSED IN THE IMPUGNED COMMON ORDER. 4. THUS THE ASSESSEE COULD NOT ESTABLISH THAT T HE ORDER PASSED BY THE TRIBUNAL IN ITS HANDS HAS BEEN REVERSED BY THE HON' BLE HIGH COURT. HENCE, WE DO NOT FIND ANY MERIT IN THE MISCELLANEOUS PETIT ION MOVED BEFORE US. 5. THE MISCELLANEOUS PETITION IS ACCORDINGLY DISMIS SED. PRONOUNCED ACCORDINGLY IN THE OPEN COURT ON 02- 11-2012 SD/- SD/- (D MANMOHAN) (B R BASKARAN) VICE PRESIDENT ACCOUNTANT MEMBER VG/SPS VISAKHAPATNAM, DATE: 2 ND NOVEMBER, 2012 MA NO.70/VIZAG/2012 YANAM MARKET COMMITTEE, YANAM PAGE 3 OF 3 COPY TO 1 SHRI D.L. NARASIMHA RAO, M.COM., M.L., ADVOCATE C /O SRI CH. K.K. PAVAN KUMAR, CHARTERED ACCOUNTANT, DOOR NO.10-4-18, SESHAGIRI RAO STREET, RAMARAOPET, KAKINADA-533 004. 2 ITO WARD-2, KAKINADA 3 4. THE CIT, RAJAHMUNDRY THE CIT(A), RAJAHMUNDRY 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM