ITO, Ward-16(1), Hyderabad V. M/s. Liquors India Limited, Hyderabad

ITA 1279/HYD/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53728 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 06-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K J RAO
• Assessee Lawyers: K C DEVADAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBE R. ITA NO.1279/HYD/2011 (ASSESSMENT YEAR 2005-06) INCOME - TAX OFFICER, WARD-16(1), HYDERABAD V/S M/S. LIQUORS INDIA LTD., HYDERABAD. (PAN - AAACL 3279 R ) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.J.RAO RESPONDENT BY : SHRI K.C.DEVADAS DATE OF HEARING 25 10.2011 DATE OF PRONOUNCEMENT 31.10.2011 O R D E R PER ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEA R 2005- 06, IS DIRECTED AGAINST THE ORDER OF THE COMMISSION ER OF INCOME- TAX(APPEALS)-V, HYDERABAD DATED 26.4.2011. 2. EFFECTIVE GROUNDS OF THE REVENUE IN THIS APPEAL READ AS FOLLOWS- 1. THE LEARNED CIT(A) ERRED IN NOT GOING INTO THE MERITS OF THE CASE. 2. THE LEARNED CIT(A) HAS NOT APPRECIATED THE FAC T THAT THE A.O. AFTER THOROUGH VERIFICATION OF THE ISSU ESMADE THE ADDITIONS. 3. 3. WE HAVE HEARD BOTH SIDES AND PERUSED THE IMPUGN ED ORDERS OF THE LOWER AUTHORITIES. WE FIND THAT THE I MPUGNED ORDER OF THE CIT(A) DATED 26.4.2011, WAS PASSED ON THE APPEAL OF THE ASSESSEE ITA NO.1279/HYD/2011 M/S. LIQUORS INDIA LTD., HYDERABAD . 2 PREFERRED AGAINST THE ASSESSMENT DATED 28.10.2010, FRAMED UNDER S.143(3) READ WITH S.263 OF THE ACT, IN PURSUANCE O F THE DIRECTIONS OF THE COMMISSIONER OF INCOME-TAX IV, HYDERABAD, CONTA INED IN HIS ORDER DATED 29.03.2010, PASSED UNDER S.263 OF THE ACT. B Y THE IMPUGNED ORDER DATED 26.4.2011, THE CIT(A) DISMISSED THE APP EAL OF THE ASSESSEE WITHOUT GOING INTO THE MERITS, ON THE GROU ND THAT THE VERY ORDER OF THE COMMISSIONER PASSED UNDER S.263 OF THE ACT, ON THE APPEAL PREFERRED BY THE ASSESSEE, HAS BEEN CANCELLE D BY THE TRIBUNAL, VIDE ITS ORDER DATED 29.10.2010, AND AS A RESULT OF CANCELLATION, THE IMPUGNED ASSESSMENT ORDER ALSO CONSEQUENTLY BECOMES NULL AND VOID AND THE APPEAL BEFORE HIM AGAINST THE ORDER WHICH D OES NOT SURVIVE, WAS NO LONGER TENABLE. WE FIND NO INFIRMITY IN TH E VIEW TAKEN BY THE CIT(A). WE ACCORDINGLY UPHOLD THE ORDER OF THE CI T(A), REJECTING THE GROUNDS OF THE REVENUE IN THIS APPEAL. 4. IN THE RESULT, REVENUES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE COURT ON 31.10.2011 SD/- SD/- (CHANDRA POOJARI) (ASHA VIJAYARAGHAVAN) ACCOUNTANT MEMBER. JUDICIAL MEMBER. DT/- 31 ST OCTOBER, 2011 COPY FORWARDED TO: 1. M/S. LIQUORS INDIA LTD., PLOT NO.8-120, IDA, NAC HARAM, HYDERABAD. 2. INCOME - TAX OFFICER, WARD - 16(2) , HYDERABAD 3. COMMISSIONER OF INCOME - TAX (A) - V , HYDERABAD I 4. COMMISSIONER OF INCOME - TAX IV, HYDERABAD 5. THE D.R., ITAT, HYDERABAD. B.V.S.