SRINIVAS MANDA,WARANGAL V. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

MA 57/HYD/2024

AI Insights

The case involves a Miscellaneous Application (M.A. No.57/Hyd/2024) filed by Srinivas Manda against the order of the Income Tax Appellate Tribunal, Hyderabad. The application sought to recall the Tribunal's earlier order (ITA No.614/Hyd/2024) which remanded the matter back to the CIT(A). The assessee contended that the Tribunal did not specifically address additional grounds concerning the recording of satisfaction, absence of seized material, and the jurisdiction of the Assessing Officer (AO) to make an addition. The Departmental Representative argued that there was no mistake apparent from the record and that the remand provided an opportunity to address all relevant grounds. The Tribunal dismissed the application, emphasizing that the CIT(A) should consider all grounds during the remand proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 29105 (ITAT-HYDERABAD)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-A
• Assessment Year: 2016-2017
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VAMSI KRISHNA
• Assessee Lawyers: A.V.RAGHURAM
• Keywords: Set aside
• Section: 254(2)

Judgement Text

" आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” , HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER M.A. No.57/Hyd/2024 in ITA No.614/Hyd/2024 Assessment Year: 2016-17 Srinivas Manda, R/o.Warangal. PAN : AUEPM3638E. Vs. The Assistant Commissioner of Income Tax, Central Circle – 2(4), Hyderabad. (Applicant / Appellant) (Respondent / Respondent) Assessee by: Sri A.V. Raghuram, Advocate. Revenue by: Shri Vamsi Krishna, Sr.D.R. Date of hearing: 24.01.2025 Date of pronouncement: 03.02.2025 आदेश / O R D E R PER LALIET KUMAR, J.M. : The present Miscellaneous Application has been filed by the assessee with a request to recall the order passed in ITA No.614/Hyd/2024 dated 03.09.2024 as per section u/s 254(2) of the Act. 2. Before us, the Ld. AR submitted that the Tribunal, while remanding the matter to the file of the Ld. CIT(A), has not specifically adjudicated the additional grounds raised by the assessee. It was contended that the additional grounds, pertaining to recording of Page 2 of 3 satisfaction, the absence of seized material, and the jurisdiction of the AO to make an addition, were reproduced in para 2 of the Tribunal’s order dated 03.09.2024 but were not specifically addressed. The Ld.A.R. has drawn our attention to the additional grounds reproduced in the order of the Tribunal. The Ld. AR further submitted that while the matter has been remanded to the Assessing Officer, a specific direction for adjudication of the additional grounds should be given to ensure that these issues are duly considered. 3. On the other hand, the Ld. DR submitted that there is no mistake apparent from the record and that the Tribunal has already remanded the matter, granting the Assessee an opportunity to raise all relevant grounds before the Ld. CIT(A) and hence, the M.A. filed by the assessee should be dismissed. 4. We have heard the rival submissions and perused the material on record. In the present case, the submission of the assessee is that the Tribunal has remanded the matter to the lower authorities to be decided in accordance with the law. In our view, no error has been pointed out by the Ld. AR before us. However, we are of the opinion that once the matter is set aside to the file of the lower authorities, it is open for the assessee to raise all the grounds as adjudicated before us, including the ground of non-recording of satisfaction. With the above observations, we are of the opinion that this aspect should be kept in mind by the Ld. CIT(A) while adjudicating the remand proceedings. In light of the above, the Miscellaneous Application filed by the assessee is dismissed. Page 3 of 3 5. In the result, Miscellaneous Application filed by the assessee is dismissed. Pronounced in the open Court on this the 3rd day of February, 2025. Sd/- Sd/- Sd/- Sd/- (G. MANJUNATHA) ACCOUNTANT MEMBER (LALIET KUMAR) JUDICIAL MEMBER Hyderabad, dated 3rd February, 2025. TYNM / SPS Copy to: S.No Addresses 1 Srinivas Manda, H.No.16-12-180, Industrial Estate, Warangal – 506002, Telangana. 2 The Assistant Commissioner of Income Tax, Central Circle – 2(4), Hyderabad 3 Pr.CIT(Central), Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order "