Sri Vanamadi Venkateswara Rao, Kakinada v. The ITO, Ward-2, Kakinada

MA 183/VIZ/2010 | 2000-2001
Pronouncement Date: 24-12-2010 | Result: Allowed

Appeal Details

RSA Number 18325324 RSA 2010
Assessee PAN ACFPV3538F
Bench Visakhapatnam
Appeal Number MA 183/VIZ/2010
Duration Of Justice 2 month(s) 24 day(s)
Appellant Sri Vanamadi Venkateswara Rao, Kakinada
Respondent The ITO, Ward-2, Kakinada
Appeal Type Miscellaneous Application
Pronouncement Date 24-12-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 24-12-2010
Date Of Final Hearing 24-12-2010
Next Hearing Date 24-12-2010
Assessment Year 2000-2001
Appeal Filed On 30-09-2010
Judgment Text
MA NOS.18 3 TO 187/VIZAG/2010 VANAMADI VENKATESWARA RAO K AKINADA IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI BR BASKARAN ACCOUNTANT MEMBER MA NO S . 183 TO 187 /VIZAG/ 20 10 (ARISING OUT OF ITA NOS. 652 TO 65 6 /VIZAG /2008) ASSESSMENT YEAR S : 2000 - 01 TO 2004 - 05 RESPECTIVELY SRI VANAMADI VENKATESWARA RAO KAKINADA ITO WARD - 2 KAKINADA (APPELLANT) VS. (RESPONDENT) PAN NO.ACFPV 3538F APPELLANT BY: SHRI G.V.N. HARI CA RESPONDENT BY: SHRI D.S. SUNDER SINGH DR ORDER PER SHRI S.K. YADAV JUDICIAL MEMBER : - THESE MISCELLANEOUS APPLICATIONS ARE PREFERRED BY THE ASSESSEE AGAINST THE CONSOLIDATED ORDER OF THE TRIBUNAL IN ITA NOS.652 TO 656 OF 2008 WITH THE SUBMISSIONS THAT THOUGH THE ASSESSEE HAS RAISED SPECIFIC G ROUNDS WITH REGARDS TO THE ELECTION EXPENDITURE AND THE AGRICULTURAL INCOME BUT IT ESCAPED THE ATTENTION OF THE TRIBUNAL WHILE DECIDING THE APPEAL. 2. IN SUPPORT OF HIS CONTENTIONS THE LD. COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION TO THE ORDER OF THE TRIBUNAL AND THE GROUND NOS.5&6 RAISED IN THE GROUNDS OF APPEAL IN THIS REGARD . 3. THE LD. D.R. DID NOT DISPUTE THE FACTUAL ASPECT. 4. HAVING CAREFULLY EXAMINED THE GROUNDS OF APPEAL RAISED BEFORE US AND THE ORDER OF THE TRIBUNAL WE FIND THAT THE ASSESSEE HAS RAISED THE FOLLOWING GROUNDS AS GROUND NOS.5&6 WITH REGARD TO THE ELECTION EXPENDITURE AND THE AGRICULTURAL INCOME: MA NOS.183 TO 187/VIZAG/2010 VANAMADI VENKATESWARA RAO K AKINADA 2 (5) THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) OUGHT TO HAVE ADMITTED THE EVIDENCE IN THE FORM OF AFFIDAVIT OF PUKKALA APPARAO EXPLAINING THE SOURCES FOR INCURRING THE ELECTION EXPENDITURE AND ALSO THE AGRICULTURAL INCOME. (6) THE LEARNED AUTHORITIES ERRED IN NOT ACCEPTING THE EXPLANATIONS AS TO THE AGRICULTURAL INCOME DECLARED BY THE APPELLANT. 5. SINCE THESE GROUND S WERE NOT ADJUDICATED BY THE TRIBUNAL IN ITS ORDER WE ARE OF THE VIEW THAT FOR THE LIMITED PURPOSE THE ORDER OF THE TRIBUNAL IS TO BE RECALLED AND THE GROUND NOS.5&6 TO BE ADJUDICATED AFTER HEARING BOTH THE PARTIES. WE THEREFORE DIRECT THE REGISTRY TO FIX THIS APPEAL FOR HEARING ON A LIMITED ISSUE I.E. GROUND NOS.5&6 AFOREMENTIONED ON 28 TH FEBRUARY 2011. SINCE THE DATE OF HEARING HAS BEEN ANNOUNCED DURING THE COURSE OF HEARING NO FRESH NOTICE WOULD BE ISSUED TO THE PARTIES. 6. IN THE RESULT THE M AS OF THE ASSESSEES ARE ALLOWED. PRONOUNCED IN THE OPEN COURT ON 24.12 .20 10 SD/ - SD/ - (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM DATED 24 TH DECEMBE R 20 10 COPY TO 1 SRI VANAMADI VENKATESWARA RAO EX - MLA D.NO.46 - 13 - 4/B CHURCH SQUARE JAGANNAIKPURM KAKINADA 2 THE ITO WARD - 1 KAKINADA 3 THE CI T RAJAHMUNDRY 4 THE CIT (A) RAJAHMUNDRY 5 THE DR ITAT VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM