Income Tax Appellate Tribunal - Hyderabad
N Surya Prakash Rao, Hyderabad vs Acit, Circle-3(2),, Hyderabad on 17 August, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
Hyderabad 'A' Bench, Hyderabad
(Through Video Conferencing)
Before Smt. P. Madhavi Devi, Judicial Member
AND
Shri L.P. Sahu, Accountant Member
M.A. No. 30/Hyd/2019
(Arising out of ITA No. 1579/Hyd/2014)
Assessment Year: 2009-10
Sri N. Surya Prakash Rao Vs. ACIT, Circle 3 (2)
Hyderabad Hyderabad
[PAN: ABEPN6337L]
(Appellant) (Respondent)
Assessee by: Sri P. Murali Mohan Rao, Adv.
Revenue by: Sri Sanjeev Bhagat, DR
Date of hearing: 30/07/2021
Date of pronouncement: 17/08/2021
ORDER
Per Smt. P. Madhavi Devi, J.M.
This M.A. is filed by the assessee u/s 254(2) of the Income Tax Act, 1961 [in short 'the Act'], seeking rectification of alleged mistakes in the order of the Tribunal dated 31.03.2015 in ITA No. 1579/Hyd/2014 for the A.Y. 2009-10.
2. Learned counsel for the assessee submitted that the assessee has raised 8 grounds of appeal amongst which ground nos. 2 to 5 are against the proceedings u/s 154 of the Act and ground nos. 7 and 8 are against order u/s 179(1) of the Act, but according to him, ITAT has decided ground nos. 6 and 7 only and has not adjudicated MA No. 30/Hyd/ 2019 [Arising out of ITA No.1579/Hyd/2014 ] AY 2009-10 Sri N. Surya Prakash Rao, Hyd.
ground nos. 2 to 5. Therefore, according to him, there is a mistake apparent from record which needs rectification.
2.1. Ld.DR was also heard.
3. On going through the order of the Tribunal and grounds raised by the assessee, we find that assessee's grounds against proceedings u/s 154 dated 5.8.2014 and the validity of the same have not been adjudicated by the Tribunal. Therefore, we deem it fit and proper to recall the order of the Tribunal only for consideration of ground nos. 2 to 5. It is needless to mention that the decision of the ITAT on ground nos. 6 and 7 holds good.
The order in the captioned appeal is therefore recalled for adjudication of ground nos. 2 to 5 only. The appeal is posted for hearing on 12.10.2021. Since the date of hearing has been pronounced in the open court in the presence of both the parties, there is no need for service of notice of hearing to both the parties.
4. In the result, the M.A. filed by assessee is allowed. Order pronounced in the Open Court on 17th August, 2021.
Sd/- Sd/-
(L.P. SAHU) (P. MADHAVI DEVI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Hyderabad, dated 17th August, 2021.
*gmv
Page 2 of 3
MA No. 30/Hyd/ 2019 [Arising out of ITA No.1579/Hyd/2014 ] AY 2009-10 Sri N. Surya Prakash Rao, Hyd.
Copy to:
S.No Addresses 1 Sri N. Surya Prakash Rao, C/o P. Murali & Co.., Chartered Accountants, 6-3-655/2/3, 1st floor, Somajiguda, Hyderabad 2 ACIT, Circle 3(2), Hyderabad 3 CIT(A)-4, Hyderabad 4 Pr.CIT-4, Hyderabad 5 DR, ITAT Hyderabad 6 Guard File Page 3 of 3