Income Tax Officer, Ward-1, Warangal V. Sri Bhagavan Reddy Kotha, Warangal

MA 94/Hyd/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 3036 (ITAT-HYDERABAD)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-02-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB-B
• Next Hearing Date: 15-02-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 16-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI; NILANJAN DEY
• Assessee Lawyers: A V RAGHURAM
• Keywords: Rectification of order
• Section: 154

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. 9 4 /HYD/2018 (IN ITA NO. 1921 /HYD/201 7 ASSESSMENT YEAR: 20 09 - 10 ) INCOME TAX OFFICER, WARD 2, WARANGAL . VS. SRI BHAGAVAN REDDY KOTHA, WARANGAL. PAN ALNPK3795N (APP LICA NT) (RESPONDENT) REVENUE BY : SHRI YVST SAI & NILANJAN DEY ASSESSEE BY : SHRI A. V. RAGHURAM DATE OF HEARING : 1 5 - 0 2 - 201 9 DATE OF PRONOUNCEMENT : 27 - 0 2 - 201 9 O R D E R PER S . RIFAUR RAHMAN, A .M.: THIS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE U/S 254(2) OF THE INCOME TAX ACT SEEKING RECTIFICATION/MODIFICATION OF PARA 5 OF THE ORDER OF THE TRIBUNAL DATED 09/05/2017 IN ITA NO. 1921//HYD/2017 2. IN THE M.A., IT WAS STATED AS UNDER: IN THIS CONNECTION, IT IS SUBMITTED THAT, THE RECTIFICATION ORDER HAD ALREADY BEEN PASSED BY THE LD.CIT(A) - 3, HYDERABAD VIDE !TA NO.0698/ I TO - W - 1/WGL/C I T(A) - 3/2014 - 15 DT.24/11/2017 ON THE RECTIFICATION APPLICATION FILED BY THE APPELLANT'S AR ON 23.11.2017. IT IS NOTICED THAT THE FILING OF THE RECTIFICATION PETITION ON 23.11.2017 BEFORE THE C I T(A) - 3, HYDERABAD IS NOT MENTIONED IN THE APPEAL FILED BY THE APPELLANT ON 24/11/2017 BEFORE THE HON'BLE I TAT, HYDERABAD. HENCE, THIS MISCELLANEOUS APPLICATION IS FILED BEFORE THE HON'BLE I TAT, B BENCH (SMC), HYDERABAD TO RECTIFY/MODIFY THE PARA 5 OF THE ORDER OF THE HON'BLE I TAT, HYDERABAD. 2 M.A. NO. 94 /HYD/201 8 SRI BHAGAVAN REDDY KOTHA 3. REFERRING TO THE ABOVE FACTUAL BACKGROUND, LD. DR SUBMITTED THAT THE ORDER U/S 154 WAS DISPOSED OFF ON 24/11/2017 ITSELF AND WA S KEPT READY TO SERVE ON THE COUNSEL OF THE ASSESSEE. DUE TO COMMUNICATION GAP, THE SAME WAS NOT PICKED UP BY THE LD. COUNSEL. THE LD. COUNSEL FOR THE ASSESSEE HAS NOT BROUGHT THIS FACT OF FILING OF RECTIFICATION APPLICATION BEFORE LD. CIT(A) TO THE NOTIC E OF THE HONBLE ITAT. HE PRAYED THAT THIS SHOULD BE TAKEN NOTE OF AND THE PARA 5 OF THE ORDER BE MODIFIED ACCORDINGLY. 4. CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND WE NOTICE THAT ASSESSEE HAS NOT BROUGHT TO THE NOTICE OF THE COORDINATE BENCH ABOUT THE FILING OF RECTIFICATION PETITION ON 23/11/2017 AND THAT THE LD. CIT(A) HAS RECTIFIED THE DEFECTS POINTED OUT BY THE A SSESSEE ON 24/11/2017 ITSELF. THE RECTIFICATION ORDER PASSED U/S 154 WAS AT THE DISPATCH CLERK TO BE SERVED ON THE COUNSEL OF THE ASSESSEE. DUE TO COMMUNICATION GAP, THE SAME WAS SERVED ON THE ASSESSEE BELATEDLY. BEFORE US, AT THE TIME OF HEARING, THE LD. AR HAS RATIFIED THE ABOVE SUBMISSION OF THE LD. DR. THEREFORE, CONSIDERING THE ABOVE FACTS, WE DELETE PARA 5 OF THE ORDER, DUE TO WHICH , THERE IS NO PREJUDICE TO THE ASSESSEE AND THERE IS ALSO NO IMPACT ON THE RATIO OF THE ORDER. 4.1 IN VIEW OF THE ABOVE FINDINGS, P ARA 5 OF THE ORDER, ACCORDINGLY , STANDS DELETED AND THE OTHER PART OF THE ORDER REMAINS AS IT IS. 5. IN THE RESULT, MA FILED BY THE REVENUE IS ALLOWED. PRONOUNCED IN THE OPEN COURT ON 27 TH FEBRUARY , 2019. SD/ - SD/ - ( P. MADHAVI DEVI ) (S . RIFAUR RAHMAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER HYDERABAD, DATED: 27 TH FEBRUARY , 2 01 9 KV 3 M.A. NO. 94 /HYD/201 8 SRI BHAGAVAN REDDY KOTHA COPY TO: - 1) ITO, WARD 1, WARANGAL 2) SRI BHAGAVAN REDDY KOTHA, C/O S/SHRI K. VASANTKUMAR, AV RAGHURAM, P. VINOD & M. NEELIMA DEVI, ADVOCATES, 610 BABUKHAN ESTATE, BASHEERBAGH, HYDERABAD 500 001. 3) CIT(A) 3 , HYDERABAD. 4) PR. CIT 3 , HYD . 5 ) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABAD. 6 ) GUARD FILE