Maniza Jumabhoy, Hyderabad vs Assessee
- CitationITA No.998/Hyd/2012
Ratio decidendi
The rule this decision rests on
The Tribunal may recall and rectify its own earlier order under the miscellaneous application jurisdiction where that order rests on an earlier decision of the Tribunal which has itself since been recalled, so that the premise of the impugned order no longer stands and the mistake is apparent from the record.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Smt. Maniza Jumabhoy Vs. Asstt. Commissioner of Hyderabad Income Tax, Circle 6(1) PAN: ADFPK 0909 A Hyderabad (Appellant) (Respondent)
Assessee by: Shri C.S.Subramaniam & Shri V. Sivakumar, C.A. Department by: Shri Ramakrishna Bandi, (DR)
Date of Hearing: 19/01/2015 Date of Pronouncement: 18/02/2015
ORDER
Per Smt. Asha Vijayaraghavan, J.M.
The applicant has filed the above miscellaneous petitions seeking rectification of mistakes apparent from record which crept in the order of the ITAT, dated 30.12.2013 in ITA No.998/Hyd/2012 and ITA No.655/Hyd/2014. We find that the Tribunal has followed its earlier decision in the case of Smt. Farida Alladin vs. ACIT in ITA No.954/Hyd/2012 for A.Y 2004-
05. However, the appeal in ITA No.954/Hyd/2012 in the case of Smt. Farida Alladin has been recalled by the Hon'ble Tribunal in M.A.No.137/Hyd/2014 by order dated 29.10.2014 and the M.A. has been allowed. Hence, in these circumstances, we recall the order in ITA Nos. 988/Hyd/2012 and ITA No.655/Hyd/2014 in the case of Smt. Maniza Jumabhoy for the A.Y 2007-08 and
Page 1 of 2 MA Nos.164 & 165 of 2014 Smt. Maniza Jumabhoy Hyderabad
2008-09 respectively. Registry is directed to post the cases in due course.
2. In the result, miscellaneous petitions filed by the assessee are allowed.
Order pronounced in the Open Court on 18th February, 2015.
Sd/- Sd/- (B. Ramakotaiah) (Asha Vijayaraghavan) Accountant Member Judicial Member
Hyderabad, dated 18th February, 2015.
Vnodan/sps Copy to:
1. Smt. Maniza Jumabhoy C/o M/s. Mahesh, Virender Sriram, CAs, 6-3-788/36 & 37A Ameerpet, Hyderabad
2. Asstt. Commissioner of Income Tax Circle 6(1) Hyderabad-1
3. The CIT(A)-IV Hyderabad
4. The CIT-III Hyderabad
5. The DR, ITAT, Hyderabad
6. Guard File
By Order
Page 2 of 2
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free