Asst.CIT, Circle-9(1), Hyderabad V. M/s S.K.R.Constructions, Suryapet

MA 73/Hyd/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4269 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 12-10-2018
• Assessment Year: 2010-2011
• Appeal Filed On: 19-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Assessee Lawyers: S RAMA RAO

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. 7 3 /HYD/201 8 ITA NO. 1878/HYD/2013 ASSESSMENT YEAR: 20 10 - 11 ASST. COMMISSIONER OF INCOME - TAX, CIRCLE 9 ( 1 ), HYDERABAD. VS. M/S S.K.R. CONSTRUCTIONS, SURYAPET. PAN AAZFS8077Q ( APPELLANT ) (RESPONDENT) REVENUE BY : SHRI NI L ANJAN DEY ASSESSEE BY : SHRI S . RAMA RAO DATE OF HEARING : 12 - 1 0 - 2018 DATE OF PRONOUNCEMENT : 26 - 1 0 - 2018 O R D E R PER S. RIFAUR RAHMAN, .A.M.: TH IS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE U/S 254(2) OF THE I.T. ACT SEEKING RECALL OF THE ORDER PASSED IN ITA NO. 1 878 /HYD/201 3 VIDE ORDER DATED 2 4 /0 1 /201 8 . 2. IN THE M.A. THE REVENUE STATED THAT DURING THE COURSE OF APPEAL PROCEEDINGS AT ITAT, THE REVISED GROUNDS OF APPEAL DATED 29/06/2016 FILE D BY THE REVENUE WERE NOT ADJUDICATED STATING THAT THE REVENUE HAS NOT FILED APPROVAL FROM PR. CIT U/S 2 53(2) THOUGH THE REVISED GROUNDS OF APPEAL WERE FILED UNDER THE SEAL AND SIGNATURE OF THE PR. CIT - 3, HYDERABAD. 2.1 REFERRING TO THE ABOVE FACTUAL MAT RIX, THE LD. DR SUBMITTED THAT THE ORDER (SUPRA) MAY BE RECALLED AND THE APPEAL MAY BE DECIDED ON MERITS OF THE CASE. 2 M.A. NO. 7 3 /HYD/201 8 M/S SKR CONSTRUCTIONS, SURYAPET 3. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED MATERIAL ON RECORD. AO FILED THIS MA AGAINST THE ORDER OF ITAT WHEREIN THE ITAT HAS NOT A DJUDICATED THE REVISED GROUNDS OF APPEAL ON THE GROUND THAT THE SAME WERE NOT APPROVED BY THE PR.CIT. HOWEVER, THE CONTENTION OF THE AO IN THE M.A. IS THAT THE REVISED GROUNDS OF APPEAL WERE FILED UNDER THE SEAL AND SIGNATURE OF THE PR. CIT. THE ACTUAL ISSUE WAS, THE REVISED GROUNDS OF APPEAL SHOULD BE FILED BY AO ALONG WITH FORM NO. 36 WITH HIS SIGNATURE AS APPELLANT. BUT THE REVENUE HAD FILED THE APPROVAL OF PR. CIT (IN A PLAIN PAPER), WHICH WAS NOT IN PROPER FORM AS PER ITAT RULES. THIS WAS BROUGHT TO THE NOTICE OF LD. DR DURING THE PROCEEDINGS OF QUANTUM APPEAL. HE AGREED TO THE LAPSES . THE REVENUE WANTED TO FILE REVISED GROUNDS OF APPEAL AND THE SAME WAS COMMUNICATED TO THE BENCH ON 22/06/2017. TILL NOW, THE SAME WAS NOT FILED IN PROPER FORM BY FOLLOWING ITAT RULES. ACCORDINGLY, THE TRIBUNAL OBSERVED IN THE ORDER, AS UNDER: 3. THE REVENUE FILED REVISED GROUNDS OF APPEAL WITH 10 GROUNDS ON 08/02/2017 WHERE AS ALONG WITH APPEAL MEMO IT HAS FILED ONLY 4 GROUNDS, OUT OF WHICH EFFECTIVE GROUNDS ARE ONLY TWO I.E. GROUND NOS. 2 &3. ON RECORD, IT WAS NOTICED THAT REVENUE HAS NOT FILED APPROVAL FROM PR. CIT U/S 253(2) FOR FILING REVISED GROUNDS OF APPEAL, WHICH WAS CONCEDED BY THE LD. DR. THEREFORE, WE REJECT REVISED GROUNDS OF APPEAL FILED BY THE REVENUE. THEREFORE, WE ARE CONSTRAINED TO ADJUDICATE THE ORIGINAL GROUNDS OF APPEAL FILED BY THE REVENUE . THEREFORE, THERE IS NO MISTAKE IN THE ORDER PASSED IN ITA NO. 18 78/HYD/2013. ACCORDINGLY, THE MA FILED BY THE REVENUE IS DISMISSED. 4. IN THE RESULT, THE M.A. IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 26 TH OCTOBER , 2018. SD/ - SD/ - ( P. MADHAVI DEVI ) (S. RIFAUR RAHMAN) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 26 TH OCTOBER , 2018. KV 3 M.A. NO. 7 3 /HYD/201 8 M/S SKR CONSTRUCTIONS, SURYAPET COPY TO: - 1) ACIT , ROOM NO. 245, 2D, SECOND FLOOR, IT TOWERS, AC GUARDS, MASAB TANK, HYD. 2) M/S SKR CONSTRUCTIONS, C/O SRI S. RAMA RAO, ADVOCATE, FLAT NO. 102, SHRIYA S ELEGANCE, 3 - 6 - 643, STREET NO. 9, HIMAYATNAGAR, HYDERABAD 500 029. 3) CIT(A) VI , HYD. 4) CIT 6 , HYD. 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6) GUARD FILE