RANGAMMA ETLAM,TIRUPATI vs. INCOME TAX OFFICER, WARD -1(3), TIRUPATI

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ITA 603/HYD/2023Status: DisposedITAT Hyderabad16 April 2024AY 2017-18Bench: SHRI LALIET KUMAR (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal corrected a clerical error in its previous order. The Assessing Officer is directed to consider any documents filed by the assessee and pass a speaking order after examining them.

What were the facts?

This is a corrigendum to a previous ITAT order dated 27.12.2023. The correction clarifies that the Assessing Officer, not the CIT(A), should consider documents filed by the assessee. The assessee is given liberty to file documents, and the Assessing Officer must examine them and pass a speaking order.

What were the issues?

The primary issue was a clerical error in the previous order regarding which authority should consider the assessee's documents. The correction ensures the Assessing Officer properly handles the assessee's evidence.

AI-generated summary — verify with the full judgment below

1

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD

BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year: 2017-18 Ward – 1(3), D.No.19/8/8385, Yadava Tirupati. Colony, Tirupati, Andhra Pradesh, Pin – 517 501. PAN : ABZPE1420A. (Appellant) (Respondent) Assessee by: None Revenue by: Ms. Harshita Chouhan, Sr. AR.

CORRIGENDUM It has brought to our notice that at point no.5 of Paragraph 8 at page 7 of the order dt.27.12.2023 the words “ld.CIT(A)” were mentioned instead of “Assessing Officer”. Therefore, the following correction is made in the said point no.5 and the same may be read as under :

“5. The assessee also shall be at liberty to file documents, if any as required for providing her case and the Assessing Officer shall consider such evidences, if any, filed by the assessee. Needless to say, the Assessing Officer shall examine those documents / evidence filed by the assessee and thereafter pass a detailed speaking order.” (LALIET KUMAR) JUDICIAL MEMBER Hyderabad, dated 16th April, 2024. TYNM/sps

Copy to: S.No Addresses 1 Rangamma Etlam, Tirupati, D.No.19/8/8385, Yadava Colony, Tirupati, Andhra Pradesh, Pin – 517 501. 2 The Income Tax Officer, Ward – 1(3), Tirupati. 3 PCIT, Tirupati. 4 DR, ITAT Hyderabad Benches 5 Guard File By Order

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