Smt K.Najimunnisa, Proddatur V. DCIT, Tirupathi

CO 44/HYD/2010

• Counselvise Citation: [2012] 122 COUNSELVISE.COM (IT) 7666 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 14 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 24-08-2012
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-07-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 10-08-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B V PRASAD REDDY
• Assessee Lawyers: S RAMA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER C.O. NOS.44 AND 45/HYD/2010 IN ITA NO. 794 &795 /HYD/2010 ASSESSMENT YEAR: 2004-05 1)SMT. K.NAJIMUNNISA, PRODDATUR. PAN:ADIPN 3009 K 2) SMT. K. SAJIDA PRODDATUR PAN:AWEPS 8440 A APPELLANTS -VS- DCIT, CIR-2(1), TIRUPATI. RESPONDENT APPELLANTS BY : SHRI S. RAMA RAO RESPONDENTS BY : SHRI B.V. PRASAD REDDY DATE OF HEARING : 26-06-2012 DATE OF PRONOUNCEMENT: 24-08-2012 ORDER PER SAKTIJIT DEY, J.M.: THESE TWO CROSS OBJECTIONS FILED BY TWO DIFFERENT ASSESSEES ARE DIRECTED AGAINST COMMON ORDER DATED 24-3-2010 OF CIT (A), TIRUPATI PASSED IN APPEAL NOS.451 & 452 /ACIT- 2(1)/TPT/CIT(A)/TPT/09-10 AND THEY ARISE OUT OF I TA NOS. 794 2 CO NOS.44 & 45 OF 2010 K. NIJIMUNNISA & K. SAJIDA, PRODDATUR. AND 795 OF 2010 AND THEY PERTAIN TO THE ASSESSMENT YEAR 2004- 05. 2. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. AT THE O UTSET, WE FIND THAT THE GROUNDS RAISED BY THE ASSESSEES IN THEIR C ROSS OBJECTIONS MERELY SUPPORT THE ORDER OF THE CIT (A). SINCE WE HAVE DISMISSED THE APPEALS FILED BY THE REVENUE BY OUR O RDER OF EVEN DATE, CROSS OBJECTIONS FILED BY THE ASSESSEES HAVE BECOME INFRUCTUOUS AND ACCORDINGLY THEY ARE DISMISSED. 3. IN THE RESULT, BOTH THE CROSS OBJECTIONS FILED B Y THE ASSESSEES ARE DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE COURT ON 24- 8-2012. SD/- SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER (SAKTIJIT DEY) JUDICIAL MEMBER HYDERABAD, DATED THE 24 TH AUGUST, 2012. COPY TO:- 1) SMT. K. NAJIMUNNISA, & SMT. K. SAJIDA, D.NO.22/ 560, ASAR SHARIF STREET, PRODDATUR. 2) DCIT, CIR-2(1), AAYAKAR BHAVAN, ANANTAPUR. 3) THE CIT (A), TIRUPATI. 4) THE CIT CONCERNED, HYDERABAD 5) THE DEPARTMENTAL REPRESENTATIVE, I.T.A.T., HYDERABA D. JMR* 3 CO NOS.44 & 45 OF 2010 K. NIJIMUNNISA & K. SAJIDA, PRODDATUR.