DINAKAR SAI CONSTRUCTIONS,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

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ITA 606/VIZ/2019Status: DisposedITAT Visakhapatnam16 February 2023AY 2013-14Bench: SHRI DUVVURU RL REDDY, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN, HON’BLE (Accountant Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had deleted the addition of Rs. 9,38,000/- through a corrigendum, thereby redressing the assessee's grievance. Consequently, the assessee requested to withdraw Ground No.4, which the Tribunal allowed.

What were the facts?

The assessee's appeal was previously disposed of, but a specific ground (Ground No.4) was not adjudicated. The assessee later filed a miscellaneous petition to recall the appeal for adjudication of this ground. The Assessing Officer had made an addition of Rs. 9,38,000/-, which was initially sustained by the CIT(A) but later deleted via a corrigendum.

What were the issues?

Whether an unadjudicated ground in a recalled appeal, which has become infructuous due to subsequent correction by the lower appellate authority, should be dismissed as withdrawn.

Which sections of the Income-tax Act were involved?

Section 44AD

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI DUVVURU RL REDDY, HON’BLE & SHRI S BALAKRISHNAN, HON’BLE

For Appellant: Shri G.V.N.Hari, AR
Hearing: 01.12.2022Pronounced: 16.02.2023

अपीलधथी की ओर से/ Appellant by : Shri G.V.N.Hari, AR प्रत्यधथी की ओर से / Respondent by : Shri O.N.Hari Prasada Rao, DR सुनवधई की तधरीख / Date of Hearing : 01.12.2022 घोर्णध की तधरीख/Date of Pronouncement : 16.02.2023 O R D E R

Per Shri Duvvuru R.L.Reddy, Judicial Member :

1.

This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals) [CIT(A)]-3, Visakhapatnam in Appeal No.248/2017-18/CIT(A)-3/VSP/2019-20 dated 14.07.2019 for the Assessment Year (A.Y.) 2013-14.

2.

At the outset, the Ld.AR submitted that the appeal was earlier disposed by the Hon’ble ITAT, Visakhapatnam Bench vide order dt.11.12.2019, in which there was a mistake in as much as Ground No.4

Dinakar Sai Constructions, Visakhapatnam filed by the assessee was not adjudicated. Hence, the assessee preferred miscellaneous petition on 27.11.2020 vide MA No.10/Viz/2020 before the Tribunal, which was heard on 18.11.2022 and the Tribunal recalled the appeal for adjudication of Ground No.4. The assessee submitted that the addition of Rs.9,38,000/- made by the AO was initially sustained by the Ld.CIT(A) vide order dt.14.07.2019 in 3/VSP/2019-2020. However, the Ld.CIT(A) issued a corrigendum on 25.10.2019, in which the Ld.CIT(A) deleted the addition of Rs.9,38,000/- vide para 7.2 of the order at page No.4. Hence, the Ld.AR submitted that the grievance of the assessee stood redressed by the Ld..CIT(A), therefore, Ground No.4 raised by the assessee becomes infructuous and pleaded that the Ground No.4 raised in the appeal may kindly be treated as withdrawn for which the Ld.DR has not raised any objection.

3.

We have heard the rival parties and perused the orders of the lower authorities. For the sake of clarity and convenience, Ground No.4 was adjudicated vide Corrigendum issued by the Ld.CIT(A) on 25.10.2019 is extracted below : “Para 7.2. I have considered the assessment order and submissions of the appellant. As the appellant filed return of income u/s 44AD on deemed basis where maintenance of books of accounts is dispensed with, the addition made by the assessing officer is not warranted, therefore, the addition of Rs.9,38,000/- made by the Assessing Officer is hereby deleted.”

Dinakar Sai Constructions, Visakhapatnam

Keeping in view the corrigendum issued by the Ld.CIT(A) with regard to Ground No.4, and as pleaded by the Ld.AR for withdrawal of the ground, the Ground No.4 raised by the assessee is dismissed as withdrawn. 4. In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 16th February, 2023.

Sd/- Sd/- (एस बालाकृष्णन) (दुव्वूरु आर.एल रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER Dated : 16.02.2023 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee– M/s Dinakar Sai Constructions, D.No.45-49- 15/3, Sai Teja Residency, Abid Nagar, Akkayyapalem, Visakhapatnam 2. रधजस्व/The Revenue – Asst. Commissioner of Income Tax, Central Circle-1 Visakhapatnam 3. प्रधान आयकर आयुक्त /The Principal Commissioner of Income Tax (Central), Visakhapatnam 4. आयकर आयुक्त (अपील)/The Commissioner of Income Tax (Appeals)-3, Visakhapatnam 5. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम/ DR,ITAT, Visakhapatnam 6.गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam

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