Appeal details
Counselvise Citation
[2017] 128 COUNSELVISE.COM (IT) 2323 (ITAT-HYDERABAD)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
9 month(s) 13 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
27-07-2017
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
B
Next Hearing Date
27-07-2017
Assessment Year
2005-2006
Appeal Filed On
14-10-2016
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B SMC : HYDERABAD BEFORE SHRI D. MANMOHAN, VICE PRESIDENT ITA.NO. 1380/HYD/2016 ( ASSESSMENT YEAR 2005 - 2006) ACIT, CENTRAL CIRCLE - 3(1), HYDERABAD. VS. SMT. B. NANDINI RAJU, PLOT NO.1242, ROAD NO.62, JUBILEE HILLS, HYDERABAD. PAN : ABHPB6782G (APPELLANT) (RESPONDENT) ITA.NO. 1381/HYD/2016 ( ASSESSMENT YEAR 2005 - 2006) ACIT, CENTRAL CIRCLE - 3(1), HYDERABAD. VS. SRI B. RAMA RAJU (JR.), B1, CROSS WINDS APARTMENTS, ROAD NO.14, BANJARA HILLS, HYDERABAD 500 034. PAN: AGNPB1463D (APPELLANT) (RESPONDENT) ITA.NO. 1382/HYD/2016 ( ASSESSMENT YEAR 2005 - 2006) ACIT, CENTRAL CIRCLE - 3(1), HYDERABAD. VS. SMT. B. RADHA, PLOT NO.1326, ROAD NO.66, JUBILEE HILLS, HYDERABAD. PAN:AFSPB9528F (APPELLANT) (RESPONDENT) ITA.NO. 1384/HYD/2016 ( ASSESSMENT YEAR 2005 - 2006) ACIT, CENTRAL CIRCLE - 3(1), HYDERABAD. VS. SRI B. TEJA RAJU, C - 2, TRENDSET VANTAGE, ROAD NO.14, BANJARA HILLS, HYDERABAD. PAN: AFSPB9531Q (APPELLANT) (RESPONDENT) ITA.NO. 1385/HYD/2016 ( ASSESSMENT YEAR 2005 - 2006) ACIT, CENTRAL CIRCLE - 3(1), HYDERABAD. VS. SMT. B. APPALANARASAMMA, H.NO.2 - 123/A, SATYAM ENCLAVE, NH - 7, JEEDIMETLA (V), SUCHITRA JUNCTION (P), SECUNDERABAD - 500067. PAN: AGVPB0850C (APPELLANT) (RESPONDENT) 2 ITA.NO. 1386 /HYD/2016 ( ASSESSMENT YEAR 2005 - 2006) ACIT, CENTRAL CIRCLE - 3(1), HYDERABAD. VS. SMT. B. JHANSI RANI, H.NO.2 - 123/A, SATYAM ENCLAVE, NH - 7, JEEDIMETLA (V), SUCHITRA JUNCTION (P), SECUNDERABAD 500 067. PAN: AGSPB2233J (APPELLANT) (RESPONDENT) FOR ASSESSEE: SHRI K.C. DEVDAS FOR REVENUE : DR. L. RAMJI RAO , DR DATE OF HEARING : 27 .07 .2017 DATE OF PRONOUNCEMENT : 27 .07 .2017 ORDER PER D. MANMOHAN, VP. THESE GROUP OF APPEALS WERE FILED AT THE INSTANCE OF THE REVENUE. SINCE, THE ISSUE INVOLVED IN ALL THESE APPEALS IS IDENTI CAL, THE SAME ARE DISPOSED OF BY A COMBINED ORDER , FOR THE SAKE OF CONVENIENCE. 2. ALL THESE APPEALS PERTAIN TO THE ASSESSMENT YEAR 2005 - 06 AND THE FOLLOWING COMMON GROUND WAS URGED BEFORE THE TRIBUNAL. WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE CASE, THE CIT (A) ERRED IN QUASHING THE REASONS OF REOPENING U/S 147 WHICH WAS SUBSTITUTED WITH EFFECT FROM APRIL 1989 & SUB - SECTION 148 TO 253, WHICH ARE SUBSTANTIALLY DIFFERENT FROM THE PROVISIONS AS THEY STOOD PRIOR TO SUCH SUBSTITU TION. 3. AT THE TIME OF HEARING, LD DR SUBMITTED THAT THE ASSESSMENTS WERE RE - OPENED BY ISSUING NOTICE U/S 148 OF THE ACT WITH THE APPROVAL OF THE ADDITIONAL CIT, CENTRAL CIRCLE - 8, HYDERABAD AND IN FACT, THE RETURNS WERE MERELY PROSSED U/S 143(1) OF THE ACT AND THE ASSESSING OFFICER HAVING GIVEN SUFFI CIENT REASONS FOR RE - OPENING THE ASSESSMENTS, IT CANNOT BE SAID THAT THE REOPENING IS BAD IN LAW ON THE GROUND THAT THE REOPENING IS BEREFT OF REASONS OR THE A.O. FAILED TO PROVE THE NEXUS BETWEEN THE STATEME NT OF SHRI RAMALINGA RAJU AND HEDGING OF ASSETS ON M/S. SATYAM COMPUTER SERVICES LTD AND THEIR IMPACT ON THE GROUP CONCERNS OR PERSONS INCLUDING THE ASSESEES FOR THE PURPOSE OF ASSESSING T O INCOME TAX; THERE IS NEXUS BETWEEN THE REASONS RECORDED AND ADDITIONS MADE. 3 4. IT IS NOT IN DI SPUTE THAT IDENTICAL ISSUES HAVE COME UP BEFORE THE ITAT, HYDERABAD BENCHES WHEREIN THE REOPENING OF ASSESSMENTS WERE HELD TO BE BAD IN LAW. THE LD. CIT(A) MERELY FOLLOWED THE DECI SION OF THE ITAT, HYDERABAD BENCHES IN TAKING A STAND THAT THE RE - OPENING OF ASSESSMENTS ARE BAD IN LAW. HOWEVER, LD DR MADE SOME EFFORTS TO POINT OUT THAT THE REASONS RECORDED WERE WITH THE PRIOR APPROVAL OF THE ADDITIONAL CIT, CENTRAL CIRCLE - 8, HYDERABA D AND IN THE GIVEN CIRCUMSTANCES, IT CAN NOT BE SAID THAT THE RE - OPENING WAS BEREFT OF REASONS. 5 . ON THE OTHER HAND, LD COUNSEL , APPEARING ON BEHALF OF THE ASSESSEE , RELIED UPON THE ORDERS OF THE ITAT, HYDERABAD BENCH THE CASE OF M/S. ROHINI BIOTECH (P) LT D & BATCH (ITA NO.1233/HYD/2011 ETC. , DATED 31.12.2013) AND IN THE CASE OF SMT. B. APPALANARASAMMA & OTHERS IN WEALTH TAX MATTERS (WTA NO.98/HYD/2016 ETC. , DATED 27.02.2017). HE FILED A PAPER BOOK CONSISTING OF OTHER CONNECTED CASES (SEE PAGES 1 - 77 OF THE CASE LAW PAPER BOOK) TO SUBMIT THAT ON IDENTICAL REASONS, THE RE - OPENING OF ASSESSMENT WAS HELD TO BE BAD IN LAW AND LD. CIT(A), HAVING MERELY FOLLOWED THE DECISIONS CITED SUPRA, THE ORDERS P ASSED BY THE LD. CIT(A) DESERVE TO BE UPHELD. 6 . I HAVE CAREFULLY CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE RECORD. IT IS NOT IN DISPUTE THAT THE FACTS AND CIRCUMSTANCES ARE IDENTICAL IN ALL THESE CASES AND THE REASONS RECORDED ARE SAME , WITH THAT OF THE CASES IN WHICH THE TRIBUNAL HAS ALREADY CONSIDERE D THE MATTER IN DETAIL. SINCE, THE VIEW TAKEN BY THE LD. CIT(A) IS IN CONSONANCE WITH THE DECISION TAKEN IN THE OTHER GROUP OF CASES, I DO NOT FIND ANY INFIRMITY IN THE ORDERS PASSED BY THE LD. CIT(A) AND THEREFORE, I UPHOLD THE ORDERS PASSED BY THE LD. C IT(A) AND DISMISS THE APPEALS BY THE REVENUE. 7. PRONOUNCED ACCORDINGLY IN THE OPEN COURT ON 27 TH DAY OF JULY, 2017. S D / - (D. MANMOHAN) VICE PRESIDENT HYDERABAD, DATED: 27 TH JULY , 2017 OKK, SR.PS 4 COPY TO 1. (I) SMT. B. NANDINI RAJU, PLOT NO.1242, ROAD NO.62, JUBILEE HILLS, HYDERABAD. (II) SRI B. RAMA RAJU (JR.), B1, CROSS WINDS APARTMENTS,ROAD NO.14, BANJARA HILLS, HYDERABAD 500 034. (III) SMT. B. RADHA, PLOT NO.1326, ROAD NO.66,JUBILEE HILLS, HYDERABAD. (IV) SRI B. TEJA RAJU, C - 2, TRENDSET VANTAGE, ROAD NO.14, BANJARA HILLS, HYDERABAD. (V) SMT. B. APPALANARASAMMA, H.NO.2 - 123/A, SATYAM ENCLAVE, NH - 7, JEEDIMETLA (V), SUCHITRA JUNCTION (P), SECUNDERABAD - 500067. (VI) SMT. B. JHANSI RANI, H.NO.2 - 123/A, SATYAM ENCLAVE, NH - 7, JEEDIMETLA (V), SUCHITRA JUNCTION (P), SECUNDERABAD 500 067. 2. ACIT, CENTRAL CIRCLE - 3(1), HYDERABAD. 3. CIT (A) - 12, HYDERABAD. 4. ADDL. CIT , CENTRAL RANGE - 3, HYDERABAD. 5. D.R. ITAT B BENCH, HYDERABAD. 6. GUARD FILE
