Dy. Commissioner of Income Tax , Central Circle-1(2), Hyderabad v. Srinivas Uppu, Secunderabad

MA 1/Hyd/2021 | 2009-2010
Pronouncement Date: 23-03-2021 | Result: Allowed

Appeal Details

RSA Number 122524 RSA 2021
Assessee PAN AADPU6152G
Bench Hyderabad
Appeal Number MA 1/Hyd/2021
Duration Of Justice 1 month(s) 14 day(s)
Appellant Dy. Commissioner of Income Tax , Central Circle-1(2), Hyderabad
Respondent Srinivas Uppu, Secunderabad
Appeal Type Miscellaneous Application
Pronouncement Date 23-03-2021
Appeal Filed By Department
Order Result Allowed
Bench Allotted DB-B
Tribunal Order Date 23-03-2021
Date Of Final Hearing 19-03-2021
Next Hearing Date 19-03-2021
Last Hearing Date 19-03-2021
First Hearing Date 05-03-2021
Assessment Year 2009-2010
Appeal Filed On 09-02-2021
Judgment Text
MA NO.1 OF 2021 UPPU SRINIVAS AND OTHERS HYDERABA D PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SMT. P. MADHAVI DEVI JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU ACCOUNTANT MEMBER M.A. NO.1/HYD/2021 (ARISING OUT OF SA NOS.115 TO 118/HYD/2019) ASSESSMENT YEARS: 2009-10 & 2010-11 DY. COMMISSIONER OF INCOME TAX CIRCLE 1(2) HYDERABAD VS. UPPU SRINIVAS & OTHERS HYDERABAD PAN:AADPU6152G (APPELLANT) (RESPONDENT) REVENUE BY: SRI Y.V.S.T. SAI CIT (DR) ASSESSEE BY : SRI K.C. DEVDAS DATE OF HEARING: 19/03/2021 DATE OF PRONOUNCEMENT: 23/03/2021 ORDER PER SMT. P. MADHAVI DEVI J.M. THIS MA IS FILED BY THE REVENUE U/S 254(2) OF THE I .T. ACT SEEKING RECALL OF THE ORDER OF THE TRIBUNAL AGA INST THE ORDER OF THE ITAT IN SA NOS. 115 TO 118/HYD/2019 DATED 2.7.2 019. IT WAS SUBMITTED THAT THE APPEALS WERE TREATED AS HEARD ON 20.06.2019. MEANWHILE VIDE ORDER DATED 2.7.2019 IN SA NOS.115 TO 118/HYD/2019; THIS TRIBUNAL HAD TAKEN NOTE OF THE F ACT THAT THE APPEALS HAVE ALREADY BEEN HEARD AND ONLY ORDERS ARE TO BE PASSED BY THE TRIBUNAL. THUS OBSERVING THE TRIBUNAL HAS D IRECTED THAT THE REVENUE SHALL NOT TAKE ANY COERCIVE STEPS TILL THE FINAL ORDERS ARE PASSED BY THE TRIBUNAL. 2. IT IS THE CASE OF THE REVENUE THAT THE FINAL ORD ERS HAVE NOT BEEN PASSED BY THE TRIBUNAL AND THEREFORE THE REVENUE IS NOT MA NO.1 OF 2021 UPPU SRINIVAS AND OTHERS HYDERABA D PAGE 2 OF 2 ABLE TO TAKE ANY COERCIVE STEPS. THUS REVENUE IS S EEKING MODIFICATION OF THE ORDER OF THE TRIBUNAL IN SA NOS .115 TO 118/HYD/2019. 3. ON GOING THROUGH THE FILES WE OBSERVE THAT THOU GH THE APPEALS WERE TREATED AS HEARD ON 20.6.2019 SINCE T HE ORDERS HAVE NOT BEEN PASSED WITHIN 90 DAYS THEREAFTER TH E APPEALS WERE RELEASED FROM HEARD AND ARE RE-FIXED FOR HEARING. T HE APPEALS ARE COMING UP FOR HEARING FROM TIME TO TIME AND THUS TH E FINAL ORDERS ARE YET TO BE PASSED. THEREFORE THE CONTINUATION O F DIRECTIONS IN SA NOS.115 TO 118/HYD/2019 THAT NO COERCIVE STEPS ARE TO BE TAKEN BY THE REVENUE TILL FINAL ORDERS ARE PASSED B ECOME ERRONEOUS. IN VIEW OF THE SAME WE DIRECT THAT THE ORDERS IN SA NOS. 115 TO 118/HYD/2019 DATED 2.7.2019 ARE NO LON GER IN FORCE. HOWEVER SINCE THE REFIXING OF THE APPEALS IS NOT D UE TO ANY FAULT OF THE ASSESSEE WE GIVE THE LIBERTY TO THE ASSESSE E TO FILE FRESH APPLICATIONS FOR STAY IF THE NEED SO ARISES. THEREF ORE THE M.A FILED BY THE REVENUE IS ALLOWED. 4. IN THE RESULT M.A FILED BY THE REVENUE ARE ALLO WED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD MARCH 2021. SD/- SD/- (LAXMI PRASAD SAHU) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD DATED 23 RD MARCH 2021. VINODAN/SPS COPY TO: 1 SH. UPPU SRINIVAS 9-1-164 5 TH FLOOR AMSRI PLAZA SD ROAD SECUNDERABAD 2 SRI AMRUTH PRASAD 9-1-164 5 TH FLOOR AMSRI PLAZA SD ROAD SECUNDERABAD 3 DY.CIT -CIRCLE 1(2) HYDERABAD 4 5 CIT (A) 11 HYDERABAD PR.CIT (CENTRAL) HYDERABAD 6 THE DR ITAT HYDERABAD 7 GUARD FILE BY ORDER