ITO, Ward-11(4), Hyderabad V. Shri G Raman Lal, Hyderabad

MA 71/HYD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2074 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-06-2014
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 12-08-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KIRAN KATTA
• Assessee Lawyers: S RAMA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI B.RAMAKOTAIAH, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MISC. APPLN. NO.70/HYD/2014 (IN ITA NO.647/HYD/10) : ASSESSMENT YEAR 2004 - 05 MISC. APPLN. NO.71/HYD/2014 (IN ITA NO.648/HYD/10) : ASSESSMENT YEAR 2005 - 06 INCOME TAX OFFICER, WARD 1(4) HYDERABAD V/S. SHRI G.RAMAN LAL, HYDERABAD ( PAN - ACWPG 4404 E ) (APPLICANT) (RESPONDENT) APPLICANT BY : S HRI KIRAN KATTA DR RESPONDENT BY : SHRI S.RAMA RAO DATE OF HEARING 20 .0 6 .2014 DATE OF PRONOUNCEMENT 20.06.2014 O R D E R PER SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER: BY THESE MISCELLANEOUS APPLICATIONS, REVENUE SEEKS RECTIFICATION/RECALL OF THE COMMON ORDER OF THIS TRIBUNAL DATED 25.4.2013 IN ITA NO.647 AND 648/HYD/2010 FOR THE ASSESSMENT YEARS 2004 - 05 AND 2005 - 06, ON THE GROUND THAT CERTAIN MISTAKES APPARENT FROM REC ORD HAVE CREPT INTO THE SAME. 2. CRUX OF THE AVERMENTS MADE IN THE PRESENT APPLICATIONS OF THE REVENUE FOR THE ASSESSMENT YEAR 2004 - 05 AND 2005 - 06 IS THAT THERE IS AMBIGUITY WITH REGARD TO THE AUTHORITY TO WHICH THE MATTER IN DISPUTE BEFORE THE TRIBUNA L HAS BEEN RESTORED, VIZ. ASSESSING OFFICER OR THE CIT(A), AND THE TRIBUNAL SHOULD HAVE RESTORED THE MATTER TO THE FILE OF THE ASSESSING OFFICER AND NOT THE CIT(A) . MA NO. 70 - 71 /HYD / 2014 (IN ITA NO . 647 - 648 /HYD/201 0 ) SHRI G.RAMAN LAL, HYDERABAD 2 3. WE HEARD BOTH SIDES AND PERUSED THE AVERMENTS MADE BY THE APPLICANT IN THE PRESENT PETITIONS. INSOFAR AS THE PETITION OF THE REVENUE FOR THE ASSESSMENT YEAR 2004 - 05 IS CONCERNED, IT HAS BEEN BROUGHT TO OUR NOTICE THAT IN THE CONTEXT OF ASSESSEES MISCELLA NEOUS APPLICATION ON SIMILAR LINES, THE ORDER OF THIS TRIBUNAL HAS ALREADY BEEN MODIFIED BY SUBSTITUTION OF PARA 7 OF THE ORDER DATED 25.4.2013, VIDE ORDER OF THIS TRIBUNAL DATED 26.7.2013 IN MA NO.169/HYD/2013, WHEREBY THE MATTER IN DISPUTE BEFORE THE TRI BUNAL HAS BEEN SET ASIDE TO THE FILE OF THE ASSESSING OFFICER WITH NECESSARY DIRECTIONS. THAT BEING SO, THE PRESENT APPLICATION OF THE REVENUE, BEING MA NO.70/HYD/2014 AGAINST THE ORDER OF THIS TRIBUNAL DATED 25.4.2013, WHICH ALREADY STOOD MODIFIED, IS IN FRUCTUOUS, AND AS SUCH IT IS REJECTED. 4. NOW, TURNING TO THE MISCELLANEOUS APPLICATION OF THE REVENUE FOR THE ASSESSMENT YEAR 2005 - 06, THE ORDER OF THE TRIBUNAL DATED 25.4.2013, VIDE PARA 8 THEREOF, MERELY FOLLOWED THE VIEW/ACTION TAKEN AND DIRECTIONS GIVEN FOR THE ASSESSMENT YEAR 2004 - 05 IN THE EARLIER PARAS OF THAT ORDER, FACTS FOR BOTH THE YEARS BEING SIMILAR, WE CLARIFY THAT THE MODIFICATION DIRECTED BY OUR ORDER DATED 26.7.2013 IN MA NO.169/HYD;/2013 FOR THE ASSESSMENT YEAR 2004 - 05 IN THE CONTEXT OF ASSESSEES MA FOR THAT YEAR HOLDS GOOD FOR THIS YEAR ALSO, AND CONSEQUENTLY, FOR THIS YEAR ALSO THE MATTER STANDS RESTORED TO THE FILE OF THE ASSESSING OFFICER FOR FRESH DISPOSAL IN ACCORDANCE WITH THE DIRECTIONS UNDER SIMILAR CIRCUMSTANCES FOR THE ASSE SSMENT YEAR 2004 - 05. WE DIRECT ACCORDINGLY. 5. SUBJECT TO THE ABOVE OBSERVATIONS, BOTH THE MISCELLANEOUS APPLICATIONS OF THE REVENUE ARE REJECTED. MA NO. 70 - 71 /HYD / 2014 (IN ITA NO . 647 - 648 /HYD/201 0 ) SHRI G.RAMAN LAL, HYDERABAD 3 ORDER PRONOUNCED IN THE COURT ON THE CONCLUSION OF HEARING ON THE MISCELLANEOUS APPLICATION S ON 2 0 .06.2014 SD/ - SD/ - ( B.RAMAKOTAIAH ) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DT/ - 2 0 TH JUNE, 2014 COPY FORWARDED TO: 1. SHRI G.RAMAN LAL, PROP. M/S. BALAJI JEWELLERS ALIAS BALAJI KHAJANA GEM JEWELERS, 74B, AS RAO NAGAR, HYDERABAD 2 . INCOME TAX OFFICER WARD 11 ( 4 ), HYDERABAD 3. COMMISSIONER OF INCOME - TAX(APPEALS) VI HYDERABAD 4. COMMISSIONER OF INCOME - TAX V, HYDERABAD 5 DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S