Sienna Constructions Private Limited, Secunderabad, Secunderabad V. ITO, Ward-3(2), Hyderabad, Hyderabad

CO 9/Hyd/2022

AI Insights

The case involves a Cross-Objection by Sienna Constructions Pvt. Ltd. against an order from the Commissioner of Income Tax (Appeals) - 3, Hyderabad, which pertained to the assessment year 2010-11. The dispute centered on the date of transfer of certain assets, which the First Appellate Authority changed from 14.10.2009 to 09.09.2009 without providing an opportunity to the assessee. However, before the tribunal, the assessee decided to withdraw the Cross-Objection, which was subsequently allowed by the tribunal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133207 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 24 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 27-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 23-07-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 03-05-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER आ.अपी.सं / C.O.No.9/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2010-11) Income Tax Officer, Ward – 3(2), Hyderabad. Vs. Sienna Constructions Pvt. Ltd. (Presently Sienna Constructions LLP), Secunderabad. PAN : ACZFS5382A अपीलधर्थी /Appellant / Revenue प्रत्‍यर्थी / Respondent/ Cross-Objector निर्धाररती द्वधरध/Assessee by: Shri K.C.Devdas. रधजस्‍व द्वधरध/Revenue by: Shri Kumar Adithya. O R D E R PER LALIET KUMAR, J.M. This Cross-Objection is filed by the Respondent / assessee feeling aggrieved by the order of Commissioner of Income Tax (Appeals) - 3, Hyderabad dated 12.01.2017 invoking proceedings under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 for the assessment year 2010-11. सुिवधई की तधरीख/Date of hearing: 24.07.2023 घोर्णध की तधरीख/Pronouncement on: 28.07.2023 2 2. The only effective ground raised by the assessee reads as under : “The learned First Appellate Authority is not justified in changing the date of transfer from 14.10.2009 as accepted by the Assessing Officer to 09.09.2009 especially without affording any opportunity to the assessee.” 3. Before us, the ld. AR for the assessee made an endorsement as “withdrawn” on Form No.36 seeking withdrawal of Cross-Objection. 4. On the other hand, ld. DR raised no objection. 5. On perusal of the above said endorsement and having no objection from the side of ld. DR, we allow the request of the assessee to withdraw the cross-objection. Accordingly, the Cross-Objection filed by the assessee is dismissed as “withdrawn”. 6. In the result, the Cross-Objection filed by the assessee is dismissed. Order pronounced in the Open Court on 28 th July, 2023. Sd/- Sd/- d/- Sd/- Sd/- Sd/- (R.K. PANDA) VICE PRESIDENT (LALIET KUMAR) JUDICIAL MEMBER Hyderabad, dated 28 th July, 2023. TYNM/sps 3 Copy to: S.No Addresses 1 Siena Constructions Pvt. Ltd. (Presently Sienna Constructions LLP), Secunderabad. C/o. Ch. Parthasarathy & Co., 1-1- 298/2/B3, 1 st Floor, Sowbhagya Avenue, St No.1, Ashok Nagar, Hyderabad – 20. 2 The Income Tax Officer, Ward – 3(2), Hyderabad. 3 Pr.CIT – 3, Hyderabad 4 DR, ITAT Hyderabad Benches 5 Guard File By Order