Income Tax Officer, Ward-1, Karimnagar, Karimnagar V. Co-operative Electric Supply Society Limited (CESS), Siricilla, Sircilla

MA 88/Hyd/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4298 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-10-2018
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 27-08-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M NARMADA

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE S MT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO. 88/HYD/2018 (IN ITA NO.1324/HYD/2017 ASSESSMENT YEAR: 2013 - 14 ) THE INCOME TAX OFFICER, WARD 1, KARIMNAGAR. VS. CO - OPERATIVE ELECTRIC SUPPLY SOCIETY LIMITED (CESS), TAHSIL ROAD, SIRICILLA. PAN - AAAAC0346G (APPELLANT) (RESPONDENT) REVENUE BY : SMT. M. NARMADA ASSESSEE BY : NONE DATE OF HEARING : 26 - 1 0 - 201 8 DATE OF PRONOUNCEMENT : 30 - 1 0 - 2018 ORDER PER SHRI S. RIFAUR RAHMAN , A . M . : THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE U/S 254(2) OF THE I.T. ACT SEEKING CLARIFICATION IN THE ORDER PASSED IN ITA NOS. 310/HYD/2017 AND ITA NO. 1324/HYD/2017 VIDE ORDER DATED 17/04/2018. 2. IN THE M.A. THE REVENUE STATED AS UNDER: 4. THE HON'BLE ITAT 'B' BENCH HAS DISMISSED DEPARTMENT'S APP EALS IN THE COMBINED ORDER PASSED BY 'B' BENCH IN ITA NO.310 / HYD / 2017 FOR A.Y.2012 - 13 AND ITA NO.1324 / HYD / 2017 FOR A.Y.2013 - 14 DT.17.04.2018. HOWEVER, ON PERUSAL OF THE COMBINED APPELLATE ORDER PASSED BY THE ITAT, IT IS SEEN THAT THE HON'BLE ITAT HAS DISCUSSED THE ISSUES PERTAINING TO A.Y.2012 - 13 ONLY. THE HO N 'BLE ITAT DID NOT DISCUSS THE ISSUES PERTAINING TO A.Y.2013 - 14 AND WAS NOT NARRATED IN THE COMBINED ORDER. THE 2 M.A. NO. 88/HYD /2017 CO - OPERATIVE ELECTRIC SUPPLY SOCIETY LTD., SIRICILLA . C I T(JUDICIAL), HYDERABAD, HAS DIRECTED TO FILE A MISCELLANEOUS APPLICATION BEFORE I TA T TO ASCERTAIN THAT THE ORDER IS A COMPOSITE ORDER. 2.1 REFERRING TO THE ABOVE FACTUAL MATRIX, THE LD. DR REQUESTED THE BENCH TO REVIEW THE COMBINED ORDER DATED 17/04/2018 AND PASS AN APPROPRIATE ORDER. 3. CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED MA TERIAL ON RECORD. ON PERUSAL OF RECORD, WE FIND THAT THE ISSUE IN BOTH THE YEARS UNDER CONSIDERATION ARE MATERIALLY IDENTICAL AND, HENCE, WE MODIFY THE ORDER AS UNDER: 5. AS THE FACTS AND GROUNDS RAISED IN AY 2013 - 14 ARE MATERIALLY IDENTICAL TO THAT OF AY 2012 - 13, FOLLOWING THE DECISION THEREIN, WE DISMISS THE APPEAL OF THE REVENUE IN AY 2013 - 14 ALSO. 6. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE ARE DISMISSED. 4. TH E OTHER PART OF THE ORDER REMAINS AS IT IS. PRONOUNCED IN THE OPEN COURT ON 30 TH OCTOBER , 201 8 . SD/ - SD/ - ( P. MADHAVI DEVI ) ( S. RIFUAR RAHMAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABA D, DATED: 30 TH OCTOBER , 2018. KRK 1) ITO, WARD - 1, KARIMNAGAR. 2) CO - OPERATIVE ELECTRIC, SUPP L Y SOCIETY LTD., (CESS), H. NO. 5 - 4 - 91, TAHSIL ROAD, SIRICILLA - 505 001. 3) CIT (A) - 2 , HYDERABAD . 4) THE ADDL. CIT , CENTRAL RANGE - 8 , HYDERABAD. 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6) GUARD FILE