Smt. Kursheed Begum, Hyderabad V. ACIT,Central Circle-3, Hyderabad

MA 80/HYD/2014

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2077 (ITAT-HYDERABAD)
• Duration Of Justice: 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 08-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Rectification of order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MA NO. BLOCK PERIOD/A.Y. APPLICANT RESPONDENT 80/HYD/2014 IN IT(SS)A 39/HYD/07 BLOCK PERIOD A.YS. 1991'92 TO 2001'02 & FROM 1.4.2000 TO 24.1.2001 SMT. KURSHEED BEGUM, HYDERABAD PAN: AGMPB3230F THE ASST. CIT CENTRAL CIRCLE'3 HYDERABAD 81/HYD/2014 IN IT(SS)A 183/HYD/05 M/S. M.A. BASITH KHAN, HYDERABAD PAN: ALHPM0349Q 82/HYD/2014 IN ITA 649/HYD/06 2000'01 M/S. M.A. BASITH KHAN & OTHERS HYDERABAD PAN: AAAAB7211P 83/HYD/2014 IN ITA 650/HYD/06 2001'02 84/HYD/2014 IN ITA 1294/H/08 1998'99 85/HYD/2014 IN ITA 1295/H/08 1999'2000 APPLICANT BY: SRI K.C. DEVDAS RESPONDENT BY: SRI SOLGY JOSE T. KOTTARAM DATE OF HEARING: 0 6 .0 6 .2014 DATE OF PRONOUNCEMENT: 06 .06.2014 ORDER PER ASHA VIJAYARAGHAVAN, J.M.: BY THESE MISCELLANEOUS APPLICATIONS (MAS) U/S. 254(2) OF INCOME-TAX ACT, 1961, THE PETITIONERS SEE K RECTIFICATION OF MISTAKES APPARENT FROM RECORD ARIS ING OUT OF THE CONSOLIDATED ORDER OF THE TRIBUNAL IN IT(SS) A NO. 39/HYD/2007 AND OTHERS DATED 13.02.2014 FOR THE BLO CK PERIOD A.YS. 1991-92 TO 2000-01 AND FROM 1.4.2000 T O 14.1.2001. 2 MA NO. 80/HYD/2014 & ORS. SMT. KURSHEED BEGUM & ORS. ======================= MA NO. 80/HYD/2007 (IN IT(SS)A NO. 39/HYD/2007) SMT. KURSHEED BEGUM 2. FIRST WE WILL TAKE UP MA NO. 80/HYD/2014. THE 'B' BENCH OF THIS TRIBUNAL PASSED THE ORDER ON 13.2.201 4 AND THE APPEAL OF THE PETITIONER WAS ALLOWED ON LEGAL G ROUNDS AT PARA 18 WHICH IS AS FOLLOWS: '18. ... THE REST OF THE GROUNDS ORIGINALLY RAISED BY THE ASSESSEE IN THIS APPEAL, EITHER ON THE LEGALITY OF THE ASSESSMENT OR ON THE MERITS OF THE ADDITIONS HAVE BECOME REDUNDANT AND OF ACADEMIC NATURE, AND AS SUCH WE ARE NOT INCLINED TO GO INTO THE SAME. ALL THOSE GROUNDS ARE ACCORDINGLY DISMISSED AS BEING OF ACADEMIC NATURE AND NOT REDUNDANT.' 3. BY THIS MA THE PETITIONER SEEKS TO RECTIFY THE CONTENTS STATED IN PARA 18 OF THE TRIBUNAL ORDER RE LATING TO DISMISSAL OF THE GROUNDS RAISED AND SUBMISSIONS THEREON. THE PETITIONER SUBMITS THAT ALL THE GROUN DS WHICH THE TRIBUNAL HAS TREATED AS 'DISMISSED' MUST BE RECTIFIED TO STATE AS UNDER: 'THE REST OF THE GROUNDS ORIGINALLY RAISED BY THE ASSESSEE IN THIS APPEAL, EITHER ON THE LEGALITY OF THE ASSESSMENT OR ON THE MERITS OF THE ADDITIONS ARE LEFT OPEN FOR ADJUDICATION AT A LATER DATE IF NECESSARY.' 4. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL ON RECORD. WE HAVE CAREFULLY GONE THROUGH THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE. W E FIND AN INADVERTENT MISTAKE HAS CREPT IN THE ORDER OF TH E TRIBUNAL STATING THAT THE REST OF THE GROUNDS RAISE D BY THE APPELLANT ARE DISMISSED. HENCE, WE RECTIFY THE LAS T EIGHT 3 MA NO. 80/HYD/2014 & ORS. SMT. KURSHEED BEGUM & ORS. ======================= LINES OF PARAGRAPH 18 OF THE ORDER OF THE TRIBUNAL WHICH ARE SUBSTITUTED BY THE FOLLOWING: 'THE REST OF THE GROUNDS ORIGINALLY RAISED BY THE ASSESSEE IN THIS APPEAL, EITHER ON THE LEGALITY OF THE ASSESSMENT OR ON THE MERITS OF THE ADDITIONS ARE LEFT OPEN FOR ADJUDICATION AT A LATER DATE IF NECESSARY.' 5. IN THE RESULT, MA NO. 80/HYD/2014 IS ALLOWED. MA NO. 81/HYD/2014 (IN IT(SS)A NO. 183/H/2005) M/S. MA BASITH KHAN 6. IN THIS MA ALSO THE ASSESSEE MADE SIMILAR SUBMISSION. THE ASSESSEE PLEADED TO RECTIFY THE CO NTENTS OF PARAGRAPH 11 OF THE TRIBUNAL ORDER RELATING TO T HE DISMISSAL OF THE REST OF THE GROUNDS RAISED AND SUBMISSIONS MADE THEREON. TAKING A CONSISTENT VIEW , WE RECTIFY THE MISTAKE CREPT IN THE TRIBUNAL ORDER AND PARAGRAPH 11 OF THE ORDER IS SUBSTITUTED BY THE FOL LOWING PARAGRAPH: 'THE REST OF THE GROUNDS ORIGINALLY RAISED BY THE ASSESSEE IN THIS APPEAL, EITHER ON THE LEGALITY OF THE ASSESSMENT OR ON THE MERITS OF THE ADDITIONS ARE LEFT OPEN FOR ADJUDICATION AT A LATER DATE IF NECESSARY.' 7. IN THE RESULT, MA NO. 81/ HYD/2014 IS ALLOWED. MA NOS. 82 TO 85/HYD/2014 (IN ITA NOS. 649 & 6590/ HYD/06, 1294 & 1295/HYD/08, RESPECTIVELY) M/S. M.A. BASITH KHAN AND OTHERS 8. IN THESE MAS ALSO THE ASSESSEE MADE SIMILAR SUBMISSION. THE ASSESSEE PLEADED TO RECTIFY THE CO NTENTS OF PARAGRAPH 16 OF THE TRIBUNAL ORDER RELATING TO T HE 4 MA NO. 80/HYD/2014 & ORS. SMT. KURSHEED BEGUM & ORS. ======================= DISMISSAL OF THE REST OF THE GROUNDS RAISED AND SUBMISSIONS MADE THEREON. TAKING A CONSISTENT VIEW , WE RECTIFY THE MISTAKE CREPT IN THE TRIBUNAL ORDER AND PARAGRAPH 16 OF THE ORDER IS SUBSTITUTED BY THE FOL LOWING PARAGRAPH: 'THE REST OF THE GROUNDS ORIGINALLY RAISED BY THE ASSESSEE IN THIS APPEAL, EITHER ON THE LEGALITY OF THE ASSESSMENT OR ON THE MERITS OF THE ADDITIONS ARE LEFT OPEN FOR ADJUDICATION AT A LATER DATE IF NECESSARY.' 9. IN THE RESULT, MA NOS. 82 TO 85/HYD/2014 ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON 6 TH JUNE, 2014 SD/ - (B. RAMAKOTAIAH) ACCOUNTANT MEMBER SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER HYDERABAD, DATED THE 6 TH JUNE, 2014 TPRAO COPY TO: 1 . SMT. KURSHEED BEGUM, L/R. SHRI M/A. BASITH KHAN, C/O. M/S. SEKHAR & CO., CHARTERED ACCOUNTANT, 133/4, R.P. ROAD, SECUNDERABAD-500 003. 2. M/S. MA BASITH KHAN, 12 - 2 - 37/8/3A, MURADNAGAR, HYDERABAD 3. M/S. MA BASITH KHAN & OTHERS, 12 - 2 - 37/8/3A, MURADNAGAR, HYDERABAD 4 . THE ASST. CIT, CENTRAL CIRCLE - 3 , HYDERABAD. 5 . THE CIT(A) - I , HYDERABAD. 6 . THE CIT (CENTRAL), HYDERABAD. 7 . THE DR, ITAT, HYDERABAD.