Dy. Commissioner of Income Tax-VI , Lucknow V. M/s. U.P.Power Corporation Ltd., Lucknow

ITA 135/LKW/2013

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 0326 (ITAT-LUCKNOW)
• Duration Of Justice: 2 year(s) 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-06-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-08-2024
• Assessment Year: 2008-2009
• Appeal Filed On: 11-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Assessment record
• Section: 14A

Judgement Text

I.T.A. No.96 & 135/Lkw/2013 Assessment Year:2008-09 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER ITA No. 96/Lkw/2013 Assessment Year:2008-09 U.P. Power Corporation Ltd., 10, Ashok Marg, Lucknow. PAN:AAACU 5088 M Vs. Dy.C.I.T., Range-VI, Lucknow. (Appellant) (Respondent) ITA No.135/Lkw/2013 Assessment Year:2008-09 Dy.C.I.T., Range-VI, Lucknow. Vs. U.P. Power Corporation Ltd., 10, Ashok Marg, Lucknow. PAN:AAACU 5088 M (Appellant) (Respondent) O R D E R PER BENCH: (A) These cross appeals were filed by the assessee as well as by Revenue against the order of learned CIT(A) dated 07/01/2013. These appeals were earlier disposed of by Tribunal vide order dated 13/06/2018 and the assessee carried the matter to Hon'ble Allahabad High Court and Hon'ble Allahabad High Court remitted back the issue to the Tribunal for deciding afresh the issue of disallowance u/s 14A of the I.T. Act. For the sake convenience, these two matters, listed before us by the registry on 06/08/2024 are disposed of through this consolidated order. Appellant by Shri Sandeep Jain, C.A. Respondent by Smt. Namita S. Pandey, CIT (D.R.) I.T.A. No.96 & 135/Lkw/2013 Assessment Year:2008-09 2 (B) In this case a letter dated 03/08/2024 was filed from the assessee’s side stating that the appeals have already been decided by the Income Tax Appellate Tribunal, Lucknow Bench ‘A’ vide order dated 13/06/2018. It was further submitted that the aforesaid order dated 13/06/2018 was passed in consequence of order dated 08/03/2017 of Hon'ble Allahabad High Court in I.T.A. No.143 of 2015 and I.T.A. No.144 of 2015 dated 08/03/2017. Copies of the aforesaid orders have also been filed by the learned Authorised Representative for the assessee. (C) Learned CIT (D.R.) for Revenue also confirmed that the aforesaid order dated 13/06/2018 was passed by ITAT and was part of the assessment record. Representatives of both sides concurred at the time of hearing before us, that order having already been passed by the Income Tax Appellate Tribunal in consequence of order of Hon'ble Allahabad High Court, there is no further action required by ITAT at the present juncture. (D) In view of the foregoing, these matters are consigned to records and are treated as partly allowed for statistical purposes. (Order pronounced in the open court on 08/08/2024) Sd/. Sd/. (SUBHASH MALGURIA) (ANADEE NATH MISSHRA) Judicial Member Accountant Member Dated:08/08/2024 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. The CIT(A) 5. D.R., I.T.A.T., Lucknow