Income Tax Officer, Ward-1(3), Hyderabad V. Bhagyanagar India Limited , Secunderabad

ITA 1178/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 5806 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-04-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB-A
• Next Hearing Date: 25-02-2021
• Assessment Year: 2016-2017
• Appeal Filed On: 23-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNIL KUMAR PANDEY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES A : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. NO. 1178/HYD/2019 ASSESSMENT YEAR: 2016-17 INCOME TAX OFFICER, WARD-1(3), HYDERABAD VS M/S.BHAGYANAGAR INDIA LIMITED, SECUNDERABAD [PAN: AAACB8963C] (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI SUNIL KUMAR PANDEY, DR FOR ASSESSEE : SHRI K.C.DEVDAS, AR DATE OF HEARING : 25-02-2021 DATE OF PRONOUNCEMENT : 28-04-2021 O R D E R PER S.S.GODARA, J.M. : THIS REVENUES APPEAL FOR AY.2016-17 ARISES FROM THE CIT(A)-1, HYDERABADS ORDER DATED 16-05-2019 PASSED IN CASE NO.10433 / 2018-19 / ITO,WARD-1(3), HYD / CIT(A)-1 / HYD / 2019-20, IN PROCEEDINGS U/S.143(3) OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. WE NOTICE AT THE OUTSET THAT THE REVENUES INSTANT APPEAL SUFFERS FROM 01 DAYS DELAY STATED TO BE ATTRIBUTABLE TO TH E REASON(S) BEYOND THE CONTROL AS PER CONDONATION ITA NO. 1178/HYD/2019 :- 2 -: PETITION/AFFIDAVIT DT. 23-07-2019. THE IMPUGNED DELAY IS CONDONED THEREFORE. 3. IT TRANSPIRES FROM LEARNED AUTHORISED REPRESENTATIVE MR.DEVDASS SUBMISSIONS THAT THE REVENUE HAS FILED ITS ANOTHER APPEAL ITA NO.1200/HYD/2019 RAISING THE VERY ISSUE FOR THE IMPUGNED ASSESSMENT YEAR I.E., AY.2016-17 ITS ELF AND PENDING FOR 29-03-2021. WE THUS TREAT THE INSTANT APPEAL AS A DUPLICATE ONE AND DISMISS THE SAME AS SUCH WITH LI BERTY TO THE DEPARTMENT TO PURSUE ALL OF ITS GRIEVANCES IN THE SA ID OTHER APPEAL I.E., ITA NO.1200/HYD/2019. 4. THIS REVENUES APPEAL IS DISMISSED IN ABOVE TERMS . ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH APRIL, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 28-04-2021 TNMM ITA NO. 1178/HYD/2019 :- 3 -: COPY TO : 1.THE INCOME TAX OFFICER, WARD-1(3), HYDERABAD. 2.M/S.BHAGYANAGAR INDIA LIMITED, 5 TH FLOOR, SURYA TOWERS, SARDAR PATEL ROAD, SECUNDERABAD. 3.CIT(APPEALS)-1, HYDERABAD. 4.PR.CIT-1, HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.