K. Gopi, Hyderabad V. DCIT, Circle-2(1), Hyderabad

MA 82/HYD/2013

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0552 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-06-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 12-03-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PHANI RAJU
• Assessee Lawyers: S RAMA RAO
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND M.A. NO. 82/HYD/2013 ( (IT(SS)A NO. 29/HYD/2011 BLOCK PERIOD: 1991-92 TO 2000-01 & 01.04.2000 TO 4. 8.2000) K. GOPI, ... APPLICANT HYDERABAD. (PAN/GIR NO. G-7-7/CC-4) VS. DY. COMMISSIONER OF INCOME-TAX, RESPONDENT CIRCLE 11(1), HYDERABAD. APPLICANT BY : SHRI S. RAMA RAO RESPONDENT BY : SHRI PHANI RAJU DATE OF HEARING : 07/06/2013 DATE OF PRONOUNCEMENT : 21/06/ 2013 ORDER PER ASHA VIJAYARAGHAVAN, J.M.: THIS MISCELLANEOUS APPLICATION FILED BY THE ASSESSE E ARISES OUT OF THE ORDER OF ITAT B BENCH, HYDERABAD BENCH ES, HYDERABAD, IN APPEAL IT(SS)A NO. 29/HYD/2011 FOR TH E BLOCK PERIOD 1991-92 TO 2000-01 & 01.04.2000 TO 4.8.2000, DATED 24/01/2013. 2. BEFORE US, THE PETITIONER SUBMITTED THAT THE HON BLE ITAT DUE TO INADVERTENCE HAS NOT ADJUDICATED UPON GROUN D NOS. 5 & 6 RAISED BY HIM. FURTHER, THE PETITIONER HAS ALSO STA TED THAT THE ITAT HAS OBSERVED THAT THE PETITIONER FAILED TO PRO DUCE THE CREDITORS FOR CROSS-EXAMINATION BEFORE THE AO, WHIC H IS FACTUALLY 2 M.A. NO. 82/HYD/2013 K. GOPI INCORRECT. IN THESE CIRCUMSTANCES, THE PETITIONER R EQUESTED TO RECALL THE SAID ORDER(SUPRA) FOR ADJUDICATION OF TH E SAID GROUNDS. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL ON RECORD. ON EARLIER OCCASION, THE ASSESSEE CAME ON A PPEAL BEFORE THIS TRIBUNAL RAISING GROUNDS 1 TO 7 IN ITS APPEAL MEMORANDUM. THE CRUX OF THE ABOVE GROUNDS IS WITH REGARD TO SUS TAINING THE ADDITION OF RS. 64 LAKHS U/S 68 OF THE IT ACT. THE TRIBUNAL CONFIRMED THE ORDER OF CIT(A) IN SUSTAINING THE ADD ITION. BEFORE US THE LEARNED COUNSEL SUBMITTED THAT THE TRIBUNAL FAILED TO ADJUDICATE GROUND NOS. 5 & 6. THIS ARGUMENT OF THE LEARNED COUNSEL CANNOT BE CONSIDERED AT THIS STAGE AS THE TRIBUNAL CONSIDERED ALL THE RELEVANT MATERIAL AND THE FACTS OF THE CASE WHILE IT IS NOT CONSIDERED THE IRRELEVANT MATERIAL AND DECIDED THE CASE. BEING SO, THERE IS NO ROOM FOR INTERFERENCE B Y THE TRIBUNAL BY WAY OF PROCEEDING U/S 254(2) OF THE ACT. THE CON CLUSION ARRIVED AT BY THE TRIBUNAL IS ON THE CONSIDERATION OF ENTIRE FACTS AND CIRCUMSTANCES OF THE CASE. IT IS WELL SETTLED T HAT THE DECISION OF THE TRIBUNAL HAS NOT TO BE SCRUTINIZED SENTENCE BY SENTENCE MERELY TO FIND OUT WHETHER ALL FACTS HAVE BEEN SET OUT IN DETAIL BY THE TRIBUNAL OR WHETHER SOME INCIDENTAL FACT WHICH APPEARS ON THE RECORD HAS NOT BEEN NOTICED BY THE TRIBUNAL IN ITS ORDER. IF A PERSON, ON A FAIR READING OF THE ORDER OF THE TRIBU NAL, FINDS THAT IT HAS TAKEN INTO ACCOUNT ALL THE RELEVANT MATERIAL AN D HAS NOT TAKEN INTO ANY IRRELEVANT MATERIAL IN BASING ITS CONCLUSI ONS, THE DECISION OF THE TRIBUNAL IS NOT LIABLE TO BE DISTURBED. FURT HER, WE MAKE IT CLEAR THAT THE TRIBUNAL CONSIDERED THE ENTIRE SUBMI SSIONS OF THE LEARNED COUNSEL AND CONSIDERED THE CUMULATIVE FACTS OF THE CIRCUMSTANCES POINTED OUT BY THE PARTIES AND REACHE D THE CONCLUSION. THE TRIBUNAL MIGHT NOT HAVE STATED IN I TS ORDER SPECIFICALLY OR ANY EXPRESS WORDS THAT IT HAS TAKEN INTO ACCOUNT 3 M.A. NO. 82/HYD/2013 K. GOPI THE CUMULATIVE EFFECT OF THE CIRCUMSTANCES OR HAS C ONSIDERED THE TOTALITY OF THE FACTS OF THE CASE, THAT ITSELF DOES NOT MAKE THE ORDER OF THE TRIBUNAL TO RECALL FOR CONSIDERATION. ACCORDINGLY, WE DO NOT FIND ANY MERIT IN THE ARGUMENT OF THE LEARNE D COUNSEL FOR THE ASSESSEE. THE M.A. FILED BY THE ASSESSEE IS, TH EREFORE, DISMISSED. 4. IN THE RESULT, THE M.A. FILED BY THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 21/06/2013. SD/- SD/- ( CHANDRA POOJARI) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 21 ST JUNE, 2013. KV COPY TO:- 1) K. GOPI, C/O S. RAMA RAO, ADVOCATE, 3-6-643, SHRIYA S ELEGANCE, FLAT NO. 102, ST. NO. 9, HIMAYATNAGAR, HYDERABAD 500 029. 2) DCIT, CIRCLE 11(1), HYDERABAD. 3) THE CIT-VI, HYDERABAD 4) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERAB AD.