Itta/754/2014 Of The Commissioner Of Income Tax (Central) v. Sri P.hari Babu

HIGH COURT OF JUDICATURE AT HYDERABADFOR THE STATE OF TELANGANA AND THE STATE OF ANDHRAPRADESH PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. NO.754 OF 2014 DATED:12.2.2015 Between: The Commissioner of Income Tax (Central)Hyderabad … Appellant And Sri P. Hari Babu … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. NO.754 OF 2014 JUDGMENT:(per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta) We have heard the learned counsel for the appellant – Revenueand the learned counsel for the respondent – assessee. We are not inclined to admit the appeal at this stage as it is thecase of the Revenue that the learned Tribunal has not considered aground urged by Revenue and hence it is an error apparent on theface of record. In such case, it is for the Revenue to make anapplication under Section 254(2) of the Income Tax Act, before theTribunal. Therefore, we close this appeal giving liberty to the Revenue tomake an application before the learned Tribunal. If such anapplication is made by the Revenue, the learned Tribunal will decidethe same in accordance with law, without being influenced by ourjudgment, within thirty days from the date of receipt of the application. There will be no order as to costs. ________________________ K.J. SENGUPTA, CJ _______________________ SANJAY KUMAR, J 12.2.2015 bnr