ACIT, Bangalore V. Sri K.N. Surendra Reddy & Vinutha Reddy, Bangalore

ITA 1135/BANG/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 5368 (ITAT-BANGALORE)
• Duration Of Justice: 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-04-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 1997-1998
• Appeal Filed On: 02-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JACINTA ZINIK VASHAI
• Assessee Lawyers: PRASAD L SIRAMAT
• Keywords: Revision of order; Set aside

Judgement Text

ITA.1135 TO 1137/BANG/2009 PAGE - 1 IN THE INCOME-TAX APPELLATE TRIBUNAL BANGALORE BENCH A BEFORE DR. O. K. NARAYANAN, VICE PRESIDENT AND SHRI. GEORGE GEORGE K, JUDICIAL MEMBER I.T.A.NOS.1135 TO 1137/BANG/2009 (ASSESSMENT YEARS : 1997-98 TO 199 9-2000) ASST.COMMISSIONER OF INCOME-TAX, CIRCLE -7(1), BANGALORE .. APPELLANT V. SRI. K. N. SURENDRA REDDY & SMT. VINUTHA REDDY, NO.109, 7 TH C MAIN, 5 TH BLOCK, KORAMANGALA, BANGALORE-95 .. RESPONDENT APPELLANT BY : SMT. JACINTA ZINIK VASHAI, ADDL. CIT RESPONDENT BY : SHRI. PRASAD L. SIRAMAT, ADVOCATE O R D E R PER DR. O. K. NARAYANAN, VICE PRESIDENT : THESE THREE APPEALS ARE FILED BY THE REVENUE FOR A SSESSMENT YEARS 1997-98 TO 1999-00. THESE APPEALS ARE DIRECTED AGA INST THE COMMON ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APP EALS) III, AT BANGALORE, ON 31.3.2009 AND ARISE OUT OF THE ORDERS PASSED BY THE ASSESSING AUTHORITY U/S.143(3) IN THE LIGHT OF THE REVISIONAL ORDERS PASSED BY THE CIT, U/S.263 OF THE IT ACT. ITA.1135 TO 1137/BANG/2009 PAGE - 2 2. THE REVISION ORDERS PASSED BY THE CIT U/S.263 WH ICH IS THE BASIS OF THE IMPUGNED REVISED ASSESSMENTS HAVE BEEN SET ASID E BY ITAT, BANGALORE B BENCH AND ALLOWED THE APPEALS FILED B Y THE ASSESSEES. THE REVISION ORDERS HAVE BEEN SET ASIDE BY THE TRIBUNAL THROUGH THEIR ORDER DATED.18.1.2008 READ WITH CORRIGENDUM ISSUED ON 1.2 .2008. 3. AS THE SUBSTRATUM OF THE IMPUGNED REVISED ASSESS MENTS HAVE ALREADY BEEN UNDONE BY THE APPELLATE TRIBUNAL BY SE TTING ASIDE THE REVISION ORDERS PASSED BY THE CIT U/S.263, THE IMPU GNED ASSESSMENTS DO NOT SURVIVE IN LAW. AS SUCH, THE APPEALS FILED BY THE REVENUE ALSO DO NOT SURVIVE. THEY ARE DISMISSED AS INFRUCTUOUS. 4. ORDER PRONOUNCED ON MONDAY, THE 26TH DAY OF APRI L, 2010 AT BANGALORE. SD/- SD/- (GEORGE GEORGE K) (DR. O. K. NARAYANAN) JUDICIAL MEMBER VICE PRESIDEN T MCN* COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, NEW DELHI 7. GF, ITAT, BANGALORE BY ORDER ASST.REGISTRAR