Sri Balaji Bio Mass Power P.Ltd, Hyderabad V. DCIT Circle 3(2), Hyderabad

MA 82/HYD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6662 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 29-04-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY
• Assessee Lawyers: J ROOPALI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMBER M.A. NO. 82/HYD/11 (IN ITA NO.478/HYD/10) : ASST. YE AR: 2006-07 SRI BALAJI BIO MASS POWER PVT. LTD., JUBILEE HILLS, HYDERABAD. V/S- DCIT, CIR-3(1), HYDERABAD. (APPLICANT) (RESPOND ENT) APPLICANT BY : MS. J. ROOPALI RESPONDENT BY : SHRI B.V. PRASAD REDDY O R D E R PER AKBER BASHA, ACCOUNTANT MEMBER: BY THIS MISC. APPLICATION, THE ASSESSEE IS SEEKIN G THE TRIBUNAL TO ISSUE DIRECTIONS TO THE REVENUE TO REFU ND THE EXCESS FEE PAID. 2. THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE FILED THE APPEAL BEFORE THIS TRIBUNAL BY P AYING APPEAL FEES TWICE ERRONEOUSLY FOR THE ASSESSMENT YEAR UNDER CON SIDERATION AND IT IS PRAYED TO GIVE DIRECTIONS TO THE REVENUE TO REFUND THE EXCESS FEE PAID OF RS.10,000/-. 3. ON THE OTHER HAND, THE LEARNED DEPARTMENTAL REP RESENTATIVE OPPOSED THE CONTENTIONS OF THE COUNSEL FOR THE ASSE SSEE AND SUBMITTED THAT THE LEARNED COUNSEL FOR THE ASSESSEE DID NOT P OINT OUT ANY MISTAKE M.A.NO. 82/HYD/11 SRI BALAJI BIO MASS POWER PVT. LTD., HYD. ============================ 2 WHICH IS APPARENT FROM THE ORDER OF THE TRIBUNAL WI THIN THE MEANING OF SECTION 254(2) OF THE ACT AND HENCE THE MISC. APPLI CATION FILED BY THE ASSESSEE MAY BE REJECTED. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PE RUSED THE MATERIAL AVAILABLE ON RECORD. WE FIND THAT, IN OR DER TO ATTRACT THE APPLICABILITY OF SECTION 254(1) OF THE ACT, THE MIS TAKE WHICH IS SOUGHT TO BE RECTIFIED MUST BE APPARENT FROM RECORD AND THE S AME MUST BE IN ANY ORDER PASSED BY THIS TRIBUNAL UNDER SECTION 254(1) OF THE ACT. IN THE CASE UNDER CONSIDERATION, THE LEARNED COUNSEL FOR T HE ASSESSEE DID NOT POINT OUT ANY MISTAKE WHICH IS APPARENT FROM THE OR DER PASSED BY THE TRIBUNAL EXCEPT STATING THAT THE ASSESSEE PAID APPE AL FEES TWICE ERRONEOUSLY AND PRAYED FOR ISSUE OF DIRECTIONS TO T HE REVENUE TO REFUND THE EXCESS FEE PAID. MOREOVER, THE ASSESSEE HAS NO T RAISED ANY GROUND ON THE ISSUE OF EXCESS FEE PAID BEFORE THIS TRIBUNA L DURING THE COURSE OF HEARING. UNDER THE CIRCUMSTANCES, THE PRESENT APPL ICATION FILED BY THE ASSESSEE HAS NO LEGS TO STAND. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION FI LED BY THE ASSESSEE STANDS REJECTED AS NOT MAINTAINABLE. ORDER WAS PRONOUNCED IN THE COURT ON 22 -7-2011. SD/- SD/- (G.C. GUPTA) (AKBER BASHA) VICE PRESIDENT ACCOUNTANT MEMBER. DATED: 22-7-2011. M.A.NO. 82/HYD/11 SRI BALAJI BIO MASS POWER PVT. LTD., HYD. ============================ 3 COPY FORWARDED TO: 1. M/S. SRI BALAJI BIO MASS POWER PVT. LTD., PLOT NO.1 071, ROAD NO.44, JUBILEE HILLS, HYDERABAD. 2. DCIT, CIR - 3( 1 ), HYDERABAD. 3 4. 5. CIT (A)-III, HYDERABAD. CIT, AP, HYDERABAD. THE DR, ITAT, HYDERABAD. JMR*