THE DCIT, CENTRAL CIRCLE-1, Visakhapatnam V. Sri K.Rama Murthy Naidu, Visakhapatnam

MA 8/VIZ/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1740 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-02-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-02-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 23-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K SINGH
• Keywords: Recovery proceedings

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI J.SUDHAKAR REDDY, AM AND SHRI SAKTIJIT DEY, JM MA NO.08/VIZAG/2013 (ARISING OUT OF SP NO.9/VIZAG/2013 & ITA NO.62/VIZ/ 2013 ASST.YEAR 2008-2009) THE DY.COMMISSIONER OF INCOME - TAX CENTRAL CIRCLE 1 VISAKHAPATNAM. VS. K.RAMA MURTHY NAIDU D.NO.53-20-30, CHAITANYA NAGAR MADDILAPALEM VISAKHAPATNAM 530 013. PAN : ALKPK5754C. ( APPLICANT ) (RESPONDENT) APPLICANT BY : SHRI R.K.SINGH, ADDL.CIT RESPONDENT BY : SHRI G.V.N.HARI DATE OF HEARING : 28 .02.2014 DATE OF PRONOUNCEMENT : 28 .02.2014 O R D E R PER J.SUDHAKAR REDDY (AM) : BY THIS MISCELLANEOUS PETITION, THE REVENUE SEEKS T HE AMENDMENT IN THE ORDER OF THEE TRIBUNAL IN STAY PETITION NO.9/VIZAG/ 2013 DATED 1 ST MAY, 2013. 2. ON HEARING RIVAL CONTENTIONS, WE FIND THAT THE O RDER OF THE TRIBUNAL IN SP NO.9/VIZAG/2013 IS NO MORE IN FORCE AS SIX MONTHS H AVE ELAPSED SINCE THE DATE OF THE ORDER. THUS, THE MISCELLANEOUS PETITION IS INFR UCTUOUS. THE REVENUE IS FREE TO INITIATE RECOVERY PROCEEDINGS AS PER LAW IN THE ABS ENCE OF LAW ENFORCEABLE IN THE STAY ORDER. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS DISMISSED. 1ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28 TH DAY OF FEBRUARY, 2014. SD/- SD/- ( SAKTIJIT DEY ) (J.SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER VISAKHAPATNAM; DATED : 28 TH FEBRUARY, 2014. DEVDAS* MA NO.08/VIZAG/2013. K.RAMA MURTHY NAIDU. 2 COPY OF THE ORDER FORWARDED TO : 1. THE APP LICANT. 2. THE RESPONDENT. 3. THE CIT, VISAKHAPATNAM. 4. CIT(A) VISAKHAPATNAM. 5. DR, ITAT, VISAKHAPATNAM. 6. GUARD FILE. BY ORDER, //TRUE COPY// (SENIOR PRIVATE SECRETARY) ITAT, VISAKHAPATNAM