J Devender Rao, Hyderabad V. Income Tax Officer, Ward-4(3), Hyderabad

ITA 1181/Hyd/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7163 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-04-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 25-02-2021
• Assessment Year: 2008-2009
• Appeal Filed On: 23-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJEEV RANKADR
• Assessee Lawyers: S RAMA RAO
• Section: 147

Judgement Text

ITA NO 1181 OF 2019 J DEVENDRA RAO HYDERABAD PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA NO.1181/HYD/2019 ASSESSMENT YEAR:2008-09 SHRI J. DEVENDER RAO, HYDERABAD PAN:AFBPJ1885Q VS. INCOME TAX OFFICER WARD 4(3) HYDERABAD (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI S. RAMA RAO REVENUE BY : SRI RAJEEV RANKA,DR DATE OF HEARING: 25/02/2021 DATE OF PRONOUNCEMENT: 06/04/2021 ORDER PER S.S. GODARA, J.M. THIS ASSESSEES APPEAL FOR AY.2008-09 ARISES FROM T HE CIT(A)-, HYDERABADS ORDER DATED 16.01.2019 PASSED IN APPEAL NO.10254, 10257 & 10266/CIT(A)-8/HYD/2016-17, IN PR OCEEDINGS U/S.143(3) OF THE INCOME TAX ACT, 1961 [IN SHORT, THE ACT]. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. THE ASSESSEE HAS CANVASSED THE FOLLOWING SUBSTAN TIVE GROUNDS: 1. THE ORDER OF THE LEARNED COMMISSIONER OF INCOME -TAX (APPEALS) IS ERRONEOUS BOTH ON FACTS AND IN LAW. 2. THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) OUGHT TO HAVE PROVIDED OPPORTUNITY AFTER THE CASE RECORDS AR E TRANSFERRED TO THE LEARNED COMMISSIONER OF INCOME-T AX (APPEALS-8, HYDERABAD. 3. THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) OUGHT TO HAVE FOUND THAT THE ISSUE INVOLVED FOR ALL THE ASSE SSMENT ITA NO 1181 OF 2019 J DEVENDRA RAO HYDERABAD PAGE 2 OF 3 YEARS I.E. 2007-08 TO 200910 ARE THE SAME AND WRITT EN SUBMISSIONS WERE FILED ON 19.1.2015 FOR THE ASSESSM ENT YEAR 2007-08 AND SUCH WRITTEN SUBMISSIONS COULD HAVE BEE N CONSIDERED BY THE LEARNED COMMISSIONER OF INCOME-TA X (APPEALS). 4. THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN I NITIATING PROCEEDINGS U/S 147 OF THE I.T. ACT. 5. THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) ERRED IN CONFIRMING THE ADDITION OF RS.66,60,750/- MADE BY T HE ASSESSING OFFICER. 6. THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) ERRED IN CONFIRMING THE ACTION OF THE ASSESSING OFFICER IN N OT ALLOWING DEDUCTION U/S 80IB(10) OF THE I.T. ACT IN RESPECT O F THE AMOUNT RECEIVED FROM THE PARTNERSHIP FIRM. 7. THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) ERRED IN CONFIRMING THE ASSESSMENT AT RS.66,81,480/-. 8. THE LEARNED COMMISSIONER OF INCOME-TAX (APPEALS) ERRED IN CONFIRMING LEVY OF INTEREST U/S 234A,2348 AND 234C OF THE I.T. ACT. 9. ANY OTHER GROUND THAT MAY BE URGED AT THE TIME O F HEARING. 3. IT TRANSPIRES DURING THE COURSE OF HEARING THAT THE CIT (A)S ORDER UNDER CHALLENGE HAS DECIDED THE ASSESSE ES LOWER APPEALS FOR A.YS 2007-08, 2008-09 AND 2009-10 WHILE CONFIRMING THE AOS ACTION MAKING THE IMPUGNED DISALLOWANCE(S) ON MERITS. WE SOUGHT TO KNOW THE FINAL OUTCOME OF THE CORRESPO NDING APPEALS FILED FROM THE ASSESSEES SIDE IN THE OTHER A.YS. 4. LEARNED COUNSEL HAS PLACED ON RECORD THE TRIBUNA LS ORDER IN 2007-08 AND 2009-10 INVOLVING ITA NOS.1180 & 1182/HYD/2019 RESTORING THE CORRESPONDING ISSUES BA CK TO THE CIT (A). THIS CLINCHING FACT HAS GONE UNREBUTTED FR OM THE REVENUES SIDE. WE FOLLOW THE VERY COURSE OF ACTIO N AND REMAND THE ASSESSEES GROUNDS BACK TO THE CIT (A) TO BE DE CIDED AFRESH IN LIGHT OF THIS CORRESPONDING FINDING IN A.YS 2007-08 AND 2009-10 ITA NO 1181 OF 2019 J DEVENDRA RAO HYDERABAD PAGE 3 OF 3 AS PER LAW WITHIN THREE EFFECTIVE OPPORTUNITIES OF HEARING. ASSESSEES APPEAL IS ALLOWED FOR STATISTICAL PURPOS ES. 5. THIS ASSESSEES APPEAL IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH APRIL, 2021. SD/- SD/- (LAXMI PRASAD SAHU) ACCOUNTANT MEMBER (S.S. GODARA) JUDICIAL MEMBER HYDERABAD, DATED 6 TH APRIL, 2021. VINODAN/SPS COPY TO: 1 SRI J. DEVENDER RAO, 10-3-32/9/3/A EAST MARREDPAL LY, SECUNDERABAD 2 ITO WARD 4(3) IT TOWERS, AC GUARDS, HYDERABAD 3 CIT (A)-8, HYDERABAD 4 PR. CIT I HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER