Dyapa Rajini, Hyderabad V. Income Tax Officer, Ward-9(3), Hyderabad

MA 93/Hyd/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8417 (ITAT-HYDERABAD)
• Duration Of Justice: 5 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 05-04-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 31-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C V PAWANA KUMARDR
• Assessee Lawyers: V SIVA KUMAR

Judgement Text

MA 93 OF 2018 DYAPA RAJINI HYDERABAD. PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER M.A. NO.93/HYD/2018 (ARISING OUT OF ITA NO.1571/HYD/2017) (ASSESSMENT YEAR: 2008-09) SMT. DYAPA RAJINI HYDERABAD PAN:AKLPR4658Q VS INCOME TAX OFFICER WARD 9(3) HYDERABAD (APPELLANT) (RESPONDENT) FOR ASSESSEE : SHRI V. SIVA KUMAR FOR REVENUE : SHRI C.V.PAWANA KUMAR,DR O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASSE SSEE U/S 254(2) OF THE ACT SEEKING RECTIFICATION OF ALLE GED MISTAKE IN THE ORDER OF THE TRIBUNAL. ACCORDING TO THE ASSESSEE, T HE ITAT HAS COMMITTED A MISTAKE APPARENT FROM RECORD IN ITS ORD ER BY UPHOLDING THE ORDER OF THE CIT (A), EVEN THOUGH THE ASSESSEE HAS RAISED A SPECIFIC GROUND THAT IT WAS BEYOND THE POW ER OF THE CIT (A) TO INTRODUCE INTO ASSESSMENT NEW SOURCES OF INC OME AND IT PLACED RELIANCE UPON VARIOUS CASE LAW ON THE ISSUE. 2. THE LEARNED DR WAS ALSO HEARD WHO SUBMITTED THAT THERE WAS NO MISTAKE APPARENT FROM RECORD WHICH COU LD BE RECTIFIED U/S 254(2) OF THE ACT. DATE OF HEARING : 05.04.2019 DATE OF PRONOUNCEMENT: 12.04.2019 MA 93 OF 2018 DYAPA RAJINI HYDERABAD. PAGE 2 OF 2 3. HAVING REGARD TO THE RIVAL CONTENTIONS AND THE M ATERIAL ON RECORD, WE FIND THAT THE ASSESSEES CONTENTIONS HAVE BEEN CONSIDERED AND DEALT WITH EXTENSIVELY BY THE TRIBUN AL. THE ASSESSEE IS ONLY SEEKING A REVIEW OF THE ORDER WHIC H IS NOT PERMISSIBLE U/S 254(2) OF THE ACT. THEREFORE, THE M .A. IS DISMISSED. 4. IN THE RESULT, M.A FILED BY THE ASSESSEE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH APRIL, 2019. SD/- SD/- (S.RIFAUR RAHMAN) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 12 TH APRIL, 2019. VINODAN/SPS COPY TO: 1 SMT. D. RAJINI, H.NO.9-9-30/404 MURALI SADAN APAR TMENTS, REDDY COLONY, CHAMPAPET, HYDERABAD 2 ITO WARD 9(3) IT TOWERS, AC GUARDS, HYDERABAD 3 CIT (A)-II HYDERABAD 4 PR. CIT 7 HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER