M/s Siva Sai Constructions & Real Estates, Secunderabad V. ITO., Ward-2, Khammam

ITA 1476/HYD/2014

• Counselvise Citation: 147622514 RSA 2014
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-01-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-01-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 12-09-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PARNEET S SACHDEV
• Assessee Lawyers: Y V BHANU NARAYAN RAO
• Section: 263; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI D.MANMOHAN, VICE PRESIDENT AND SHRI P.M.JAGTAP, ACCOUNTANT MEMBER ITA NO. 1476 /HYD/2014 : ASST. YEAR 200 7 - 0 8 M/S. SIVA SAI CONSTRUCTIONS & REAL ESTATES, NAGUPALLY VILLAGE SATHUPALLY, KHAMMAM DIST. ( PAN - ABFFS 9689 F ) V/S. INCOME TAX OFFICER, WARD 2, KHAMMAM (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI Y.V.BHANU NARAYAN RAO RESPONDENT BY : SHRI PARNEET S.SACHDEV DATE OF HEARING 23 . 01 .201 5 DATE OF PRONOUNCEMENT 23.01.2015 O R D E R PER D.MANMOHAN, VICE PRESIDENT THIS APPEAL BY THE ASSESSEE - FIRM IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME - TAX(APPEALS) VIJAYAWADA DATED 2.4.2014. 2. AT THE OUTSET, IT MAY BE NOTICED THAT THE ASSESSING OFFICER COMPL E TED TH E ASSESSMENT UNDER S.143(3) OF THE AC T ON 22.12.2009, WHICH WAS RECALLED BY TH E REVISIONAL AUTHORITY IN EXERCISE OF THE POWERS CONFERRED ON HIM UN D ER S .263 OF THE ACT AND GAVE SP E CIFI C DIRECTIONS TO MAKE CERTAIN ADDITIONS. ACCORDINGLY, THE ASSESSMENT WAS COMPL E TED UNDER S.144 R E AD WITH S.263 OF THE ACT. AGGRIEVED BY THE O R DER OF THE ASSESSING OFFICER, ASSESSEE PREFERRED AN APPEAL B E FORE THE CIT(A), WHICH WAS DISMISSE D BY OBSERVING AS UNDER - I TA NO. 1 470 /HYD/2014 M/S. SIVA SAI CONSTRUCTIONS & REAL ESTATES, NAGUPALLY(V), SATHUPALLY, KHAMMAM DIST. 2 THIS APPEAL ARISES FROM THE ORDER PASSED U/S. 144 R.W.S.263 OF THE INCOME TAX ACT,1961 HEREINAFTER REFERRED TO AS THE ACT) FOR THE ASSESSMENT YEAR 2007 - 08, CARRYING OUT THE DIRECTION S O F THE COMMISSIONER OF INCOME - TAX VIJAYAWADA IN THE ORDER U/S. 263 OF THE ACT DATED 21.03.2012. 2. ON VERIFICATION OF THE ASSESSMENT ORDER, I T I S FOUND THAT THE ASSESSING OFFICER HAS MADE ADDITIONS BASED ON TH E DIRECTION S O F THE COMMISSIONER OF INCOME - TAX ONLY AND NO OTHER ADDITIONS WERE MADE. 3. AS THE COMMISSIONER OF INCOME - TAX AND THE COMMISSIONER OF INCOME - TAX(APPEALS) ARE THE EQUAL AUTHORITIES, AN APPEAL AG A INST THE ASSESSMENT COMPLETED AS PER THE DIRECTION OF THE COMMISSIONER OF INCOME - TAX U/S. 26 3 OF THE AC T COULD NOT BE DECIDED BY TH E COMMISSIONER OF INCOME - TAX(APPEALS). ACCOR D INGLY, THE APPEAL IS TR E ATED AS DISMISSED FOR STATISTICAL PURPO SE S. 3. FURTHER AGGRI E VED, ASSESSEE IS IN APPEAL B E FORE US. 4. AT THE TIME OF H E ARING, THE LEARNED CO UNSEL APPEARING ON BEHALF O F THE ASSESSEE DID NOT DISPUTE THE F A CT THAT THE REVISIONAL AUTHORITY HAD GIVEN SPECIFIC DIR E CTION S TO THE ASSESSING OFFICER TO MAKE ASSESSMENT , AS PER THE SPECIFIC REASONS GIVEN IN 263 ORDER AN D , SUCH BEING THE CA S E, THE ASSESSEE COULD HAVE PREFERRED AN APPEAL A G AIN S T THE ORDER UN D ER S.263 RATHER THAN FILLING AN AP PE AL AGAINST THE CONSEQUENTIAL ORDER PASSED UN D ER S.144 READ WITH S.263 OF THE ACT. IN OTHER WORDS, THE REMEDY, IF AT ALL , LIES W ITH THE ASSESSEE , IN PREFERRING AN APPEAL AGAINST THE ORDER PASSED BY THE REVISIONAL AUTHORITY. IN OTHER WORDS, THE LEARNED CIT(A) WAS JUSTIFIED IN DISMISSING THE APPEAL FIL E D BY THE ASSESSEE AGAINST THE ORDER PASSED UN D ER S.144 READ WITH S.263 ON THE GROUND TH A T IT IS NO T MAINTAINABLE. W E, THER E FORE, DO NO T FIND ANY M E RIT IN THE SUBMI S SION S OF THE ASSESSEE. HAVING HEARD THE LEARNED COUNSEL AS WELL I TA NO. 1 470 /HYD/2014 M/S. SIVA SAI CONSTRUCTIONS & REAL ESTATES, NAGUPALLY(V), SATHUPALLY, KHAMMAM DIST. 3 AS THE LEARNED DEPARTMENTAL REPRESENTATIVE, WE ARE OF THE OPINION THAT THE ORDER PASSED BY THE LEARNED CIT(A) DOES NO T CALL FOR ANY INTERFE RENCE. 5. AT THE SAME TIME, WE MAY OB S ERVE THAT THE ASSESSEE IS FREE TO FILE AN AP PEAL B E FORE THE T R IBUNAL AGAINST T H E O R DER PASSED UN D ER S.263, I F THE STATUTE PERMITS AND IF THERE IS REASONABLE CAU S E FOR THE DELAY IN FILIN G THE APPEAL. WITH TH E SE OBSER VATION S , AS PRONOUNCED IN THE OPEN COURT, THE APPEAL FIL E D BY THE ASSESSEE - FIRM IS DISMISSED. SD/ - SD/ - (P.,M.JAGTAP ) (D.MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT DT/ - 2 3 RD JANUARY, 2015 COPY FORWARDED TO: 1. M/S. SIVA SAI CONSTRUCTIONS & REAL ESTATES, NAGUPALLI VILLAGE, SATHUPALLY, KHAMMAM DIST. 2. INCOME TAX OFFICER WARD2, KHAMMAM 3. 4. COMMISSIONER OF INCOME - TAX(APPEALS), VIJAYAWADA COMMISSIONER OF INCOME - TAX, VIJAYAWADA 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S