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Income Tax Appellate Tribunal - Hyderabad

Srinivas Civil Works Private Limited, ... vs Department Of Income Tax on 13 October, 2014

            IN THE INCOME TAX APPELLATE TRIBUNAL
               HYDERABAD BENCH "B", HYDERABAD

      BEFORE SHRI P.M. JAGTAP, ACCOUNTANT MEMBER
     AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER

                         M.A. No. 132/H/2014
                      (in ITA No. 352/HYD/2012
                     Assessment Year: 2008-09)

Dy. Commissioner of Income-tax,                       ... Applicant
Circle - 3(2), Hyderabad

                                 Vs.
M/s Srinivasa Civil Works Pvt. Ltd.,                 ...Respondent
Hyderabad.


                  Revenue by       : Shri B. Ramakrishna
                 Assessee by       : Shri S. Rama Rao

                   Date of Hearing                : 19/09/2014
                   Date of Pronouncement          : 13/10/2014


                               ORDER


PER ASHA VIJAYARAGHAVAN, J.M.:

By this Miscellaneous Application the assessee has brought to our notice that the order of ITAT in ITA No. 352/Hyd/2012 dated 31/12/2013 for assessment year 2008-09 is incorrect. It has been stated in the M.A. that the actual ground taken by the assessee has not been adjudicated and the relief granted of "Exclusion of Recoveries"

was granted without the assessee raising a specific ground.

2. We find that a mistake has crept in the order of Tribunal in allowing reduction of recoveries from the gross receipts. In these 2 MA No. 132/Hyd/14 Srinivasa Civil Works Pvt. Ltd.

circumstances, we recall the order of Tribunal dated 31/12/2013 and direct the Registry to fix the date of hearing on 15/01/2015. Accordingly, notice of hearing to the parties may be issued to the parties.

3. In the result, M.A. filed by the assessee is allowed.

Pronounced in the open court on 13/10/2014.

            Sd/-                                          Sd/-
        (P.M. JAGTAP)                               (ASHA VIJAYARAGHAVAN)
     ACCOUNTANT MEMBER                                  JUDICIAL MEMBER


Hyderabad, Dated: 13 th October, 2014.

kv Copy to:-

1. Srinivasa Civil W orks Pvt. Ltd., C/o Sri S. Rama Rao, Advocate, Flat No. 102, Shriya's Residency, Road No. 9, Himayatnagar, Hyderabad.
2. DCIT, Circle - 3(2), Hyderabad.
3. CIT(A)-IV, Hyderabad 4 CIT-III, Hyderabad 5 The DR, ITAT, Hyderabad