Sri M.V.V.Gupta, Narasaraopeta V. THE ITO, WARD - 1, Narasaraopeta

MA 77/VIZ/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 1319 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-12-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 29-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K V N CHARYA
• Assessee Lawyers: A C GANGAIAH
• Keywords: Agreed addition

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, VISHAKHAPATNAM BEFORE S/SHRI B. RAMAKOTAIAH (AM) & SAKTIJIT DEY (JM) M.P.NO.77/VIZ/2012 (ARISING OUT OF I.T.A. NO.534/VIZ/2009) ASSESSMENT YEAR : 2005 - 06 M.V.V.GUPTA, 39 - 07 - 43/11, ARUNDALPET, NARASARAOPETA VS. ITO, WARD - 1, NARASARAOPET. PAN/GIR NO. : AFSPM 5849 Q ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI A.C. GANGAIAH RESPONDENT BY : SHRI K.V.N. CHARYA DATE OF HEARING : 0 6/12/2013 DATE OF PRONOUNCEMENT : 11 /12/2013 O R D E R PER SAKTIJIT DEY, JM BY THIS MISCELLANEOUS APPLICATION U/S.254(2) OF THE ACT, THE ASSESSEE HAS PRAYED TO RECALL ORDER PASSED BY THE TRIBUNAL DATED 24.9.2010 IN I.T.A. NO.534/VIZ/2009 FOR ASSESSMENT YEAR 2005 - 06 STATING THAT THE DECISION RELIED UPON BY THE TRIBUNAL IN CONFIRMING THE ORDER OF THE CIT(A) IS ABOUT THE AGREED ADDITION, WHEREAS, IN THE CASE OF THE ASSESSEE, THERE IS NO ADDITION TO THE INCOME DECLARED. IT IS THE CONTENTION OF THE LD AR THAT WHILE THE CASE LAW RELIED UPON BY THE TRIBUNAL DOES NOT APPLY TO THE FACTS OF THE CASE, THE DECISIONS RELIED UPON BY THE ASSESSEE IS APPLICABLE TO THE FACTS OF THE CASE. 2. WE HAVE CONSIDERED SUBMISSIONS OF LD REPRESENTATIVES OF PARTIES AND ORDERS OF AUTHORITIES BELOW AS WELL AS PERUSED THE ORDER PASSED BY THE TRIBUNAL IN I.T.A. 2 NO.534/VIZ/2009. WE FIND THAT THE TRIBUNAL AFTER CONSIDERING ALL THE CASE LAWS RELIED UPON BY THE AS SESSEE IN THE WRITTEN SUBMISSIONS, IN PARA 5 OF THE ORDER HAS OBSERVED THAT THE CASE LAWS DO NOT APPLY TO THE FACTS OF THE ASSESSEES CASE AND ORDER OF THE LD CIT(A) WAS UPHELD. CONSIDERING THE FACTS OF THE CASE, WE ARE OF THE CONSIDERED VIEW THAT THERE IS NO MISTAKE IN THE ORDER OF THE TRIBUNAL AND GROUNDS TAKEN BY THE ASSESSEE ARE BEYOND THE PURVIEW OF SECTION 254(2) OF THE ACT. ACCORDINGLY, APPLICATION OF THE ASSESSEE FOR RECALLING THE ORDER OF THE TRIBUNAL DT.24.9.2010 HAS NO MERIT AND THE SAME IS RE JECTED 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 /12/2013 . SD/ - S D/ - (B.RAMAKOTAIAH ) ( SAKTIJIT DEY ) ACCOUNTANT MEMBER JUDICIAL MEMBER VISHAKHAPATNAM DATED 11 T H D E C 1 3 PARIDA , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE ASSESSEE : M.V.V.GUPTA,39 - 07 - 43/11, ARUNDALPET, NARASARAOPETA 2. THE RESPONDENT. : ITO, WARD - 1,NARASARAOPET 3. THE CIT(A) - GUNTUR 4. CIT , GUNTUR CHARGE, GUNTUR. 5. DR, ITAT, VISHAKHAPATNAM 6. GUARD FILE. BY ORDER SR.PS, ITAT, VISHAKHAPATNAM //TRUE COPY//