ADIT(Exemption)-II, Hyderabad V. Action for Welfare and Awakening to Rural Environment (AWARE), Hyderabad

ITA 1465/HYD/2011

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 2452 (ITAT-HYDERABAD)
• Duration Of Justice: 6 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 23-02-2018
• Assessment Year: 1995-1996
• Appeal Filed On: 17-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO.1465/HYD/2011 ASSESSMENT YEAR: 1995-96 ASST. DIRECTORY OF INCOME- TAX (EXEMPTION)-II, HYDERABAD. VS. ACTION FOR WELFARE AND AWAKENING IN RURAL ENVIRONMENT (AWARE), HYDERABAD. PAN AAATA2338R (APPELLANT) (RESPONDENT) REVENUE BY : DR. K. SRINIVAS REDDY ASSESSEE BY : SHRI P. RAVISESHAGIRI RAO DATE OF HEARING : 23-02-2018 DATE OF PRONOUNCEMENT : 28-02-2018 ORDER PER P. MADHAVI DEVI, J.M.: THIS IS THE APPEAL FILED BY THE REVENUE AGAINST THE COMMON AND COMBINED ORDER OF THE CIT(A), GUNTUR DATED 23.06.2011, AGAINST THE ASSESSMENT ORDERS U/S 143(3) R.W.S 147 OF THE IT ACT DATED 24.0.2003 AND AN ORDER UNDER 143(3) R.W.S 147 R.W.S 254 OF THE IT ACT DATED 26.03.2004. THE REVENUE IS REQUIRED TO FILE SEPARATE APPEALS AGAINST THE ORDERS OF THE CIT(A) CONFIRMING THE ASSESSMENT ORDERS PASSED U/S 143(3) R.W.S 147 AND ALSO U/S 143(3) R.W.S 247 R.W.S 257 OF THE ACT. THE LD. DR HAS FILED A LETTER STATING THAT THE ASSESSEE HAS NOW FILED TWO SEPARATE APPEALS I.E ITA 2 ITA NO. 1465/HYD/2011 ACTION FOR WELFARE AND AWAKENING IN RURAL ENVIRONMENT(AWARE), HYDERABAD. NO. 709/HYD/2012 AND 710/HYD/2012 AGAINST THE SEPARATE ASSESSMENT ORDERS AND THEREFORE ITA 1465/HYD/2011 IS LIABLE TO BE DISMISSED. A COPY OF LETTER IS FILED. TAKING THE SAME INTO CONSIDERATION ITA NO. 1465/HYD/2011 IS DISMISSED AS WITHDRAWN. 2. IN THE RESULT THE APPEAL FILED BY THE REVENUE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 28 TH FEBRUARY, 2018. SD/- SD/- (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 28 TH FEBRUARY, 2018 KRK 1 2 3 AWARE, 5-9-24178, LAKE HILL ROAD, ADARSHNAGAR, HYDERABAD-63. ASST. DIRECTOR OF INCOME TAX (EXEMPTION)-II, HYDERABAD. THE COMMISSIONER OF INCOME TAX(A)-2, HYDERABAD. 4 THE ADDL. DIRECTOR OF IT (EXEMPTIONS), HYDERABAD. 5 6 THE DR, ITAT HYDERABAD GUARD FILE