The DCIT,Circle-4(1), Visakhapatnam., Visakhapatnam V. Sri. Ch.V Ramababu, Rajam., Rajam

MA 80/VIZ/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8442 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 30 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-04-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 14-12-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RAVI SHANKAR NARAYANA
• Assessee Lawyers: C V S MURTHY

Judgement Text

MP NOS.77 TO 80/V/2011 SRI CH. VENKATESWARA RAO, RAJ AM. IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER MP NO.77 /VIZ/2011 (ARISING OUT OF ITA NO.78/VIZAG/2010) ASSESSMENT YEAR : 200 6 - 0 7 DCIT CIRCLE - 4(1) VISAKHAPATNAM VS. SRI CH. VENKATESWARA RAO RAJAM (APPELLANT) (RESPONDENT) PAN NO.AACHC 0329J MP NO.78/VIZ/2011 (ARISING OUT OF ITA NO.79/VIZAG/2010) ASSESSMENT YEAR : 2006 - 07 DCIT CIRCLE - 4(1) VISAKHAPATNAM VS. SRI CH. V.S. RANGANAYAKULU RAJAM (APPELLANT) (RESPONDENT) PAN NO.AAYPC 4848E MP NO.79/VIZ/2011 (ARISING OUT OF ITA NO.80/VIZAG/2010) ASSESSMENT YEAR : 2006 - 07 DCIT CIRCLE - 4(1) VISAKHAPATNAM VS. CH. V. JAGANNADHA SWAMY RAJAM (APPELLANT) (RES PONDENT) PAN NO.ADIPC 2609N MP NO.80/VIZ/2011 (ARISING OUT OF ITA NO.81/VIZAG/2010) ASSESSMENT YEAR : 2006 - 07 DCIT CIRCLE - 4(1) VISAKHAPATNAM VS. SRI CH. V. RAMBABU RAJAM (APPELLANT) (RESPONDENT) PAN NO.AAYPC 4854A APPELLANT BY: SHRI RAVI SHANKAR NARAYANA RESPONDENT BY: SHRI C.V.S. MURTHY, CA DATE OF HEARING : 12 .04.2012 DATE OF PRONOUNCEMENT : 13.04.2012 MP NOS.77 TO 80/V/2011 SRI CH. VENKATESWARA RAO, RAJ AM. 2 ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THESE MISCELLANEOUS APPLICATIONS ARE PREFERRED ON BEHALF OF THE ASSESSEE AGAINST THE ORDER OF THE TRIBUNAL DATED 2. 6.2011 IN ITA NOS.78 TO 81 OF 2010 WITH THE SUBMISSION THAT TRIBUNAL HAS RESTO RED THE MATTER BACK TO THE ASSESSING OFFICER FOR RE-ADJUDICATION OF THE IMPUGN ED ISSUE AFTER MAKING NECESSARY VERIFICATION OR EXAMINATION OF THE CONCER NED FARMERS. THE ISSUE IS WITH REGARD TO THE LEVY OF PENALTY U/S 271D OF THE INCOME-TAX ACT AND THIS PENALTY CAN ONLY BE LEVIED BY THE ADDITIONAL COMMIS SIONER OF INCOME- TAX/JOINT COMMISSIONER OF INCOME-TAX AND NOT BY THE ASSESSING OFFICER OF THE ASSESSEE. THEREFORE, THE CLARIFICATION BE MADE IN THE ORDER AND THE MATTER BE RESTORED TO THE ADDITIONAL COMMISSIONER/JOINT COMMI SSIONER FOR RE- ADJUDICATION OF THE ISSUE AND LEVY OF PENALTY U/S 2 71D OF THE ACT. 2. THE LD. COUNSEL FOR THE ASSESSEE STRONGLY OPPOSE D THE CONTENTION OF THE LD. D.R. WITH THE SUBMISSION THAT DEFINITION OF THE ASSESSING OFFICER ALSO INCLUDES THE ADDITIONAL COMMISSIONER/JOINT COMMISSI ONER. THEREFORE, ANY CLARIFICATION IN THIS REGARD IS NOT REQUIRED. IN R EBUTTAL, THE LD. D.R. HAS SUBMITTED THAT THE ASSESSING OFFICER IS DIFFERENT I N THIS CASE THAN THE ADDL. COMMISSIONER/JOINT COMMISSIONER. THEREFORE, THE CL ARIFICATION IS REQUIRED. 3. HAVING GIVEN A THOUGHTFUL CONSIDERATION TO THE O RDERS OF THE TRIBUNAL AND THE REQUEST OF THE LD. D.R., WE ARE OF THE VIEW THAT ORDER OF THE TRIBUNAL SHOULD BE CLEAR AND UNAMBIGUOUS, SO THAT PROPER EFF ECT COULD BE GIVEN. WE THEREFORE, CLARIFY THE ORDER OF THE TRIBUNAL AND SU BSTITUTE THE WORD ASSESSING OFFICER BY ADDL. COMMISSIONER/JOINT COMMISSIONER OF THE INCOME TAX IN THE OPERATING PORTION OF THE ORDER OF THE TRIBUNAL. ACCORDINGLY, THE MATTER IS MP NOS.77 TO 80/V/2011 SRI CH. VENKATESWARA RAO, RAJ AM. 3 TO BE RE-EXAMINED BY THE ADDL. COMMISSIONER/JOINT C OMMISSIONER OF INCOME- TAX. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS OF THE REVENUE ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON 13.4.2012 SD/ - SD/ - (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 13 TH APRIL, 2012 COPY TO 1 SHRI CH. VENKATESWARA RAO, OPP. LIC BUILDI NG, SRIKAKULAM ROAD, RAJAM, SRIKALULAM 2 SHRI CH. V.S. RANGANAYAKULU, OPP. LIC BUILDING, SRI KAKULAM ROAD, RAJAM, SRIKALULAM 3 SHRI C.V. JAGANNADH SWAMY, OPP. LIC BUILDING, SRIKA KULAM ROAD, RAJAM, SRIKALULAM 4 SHRI CH. V. RAMBABU, OPP. LIC BUILDING, SR IKAKULAM ROAD, RAJAM, SRIKALULAM 5 DCIT, CIRCLE - 4(1), VISAKHAPATNAM 6 THE CI T, VISAKHAPATNAM 7 THE CIT (A) , VISAKHAPATNAM 8 THE DR, ITAT, VISAKHAPATNAM. 9 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM