Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad V. Indrani Prasad , New Delhi

ITA 152/Hyd/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4300 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 7 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 30-08-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 05-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y V S T SAI
• Assessee Lawyers: P MURALI MOHANA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. NO. 152/HYD/2020 ASSESSMENT YEAR: 2009-10 ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD VS SMT.INDRANI PRASAD, NEW DELHI [PAN: AANPI5216K] (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI Y.V.S.T.SAI, CIT-DR FOR ASSESSEE : SHRI P.MURALI MOHANA RAO, AR DATE OF HEARING : 30-08-2021 DATE OF PRONOUNCEMENT : 04-10-2021 O R D E R PER S.S.GODARA, J.M. : THIS REVENUES APPEAL FOR AY.2009-10 ARISES FROM THE CIT(A)-11, HYDERABADS ORDER DATED 25-11-2019 PASSED IN CASE NO.22 / 2017-18 / DCIT, CC 3(1) / CIT(A)-11 / 2019- 20, IN PROCEEDINGS U/S.143(3) R.W.S.263 OF THE INCOME TAX A CT, 1961 [IN SHORT, THE ACT]. HEARD BOTH THE PARTIES. CASE FILE PERUSED. 2. WE NOTICE AT THE OUTSET WITH THE ABLE ASSISTANCE OF BOT H THE PARTIES THAT THE IMPUGNED SECOND ROUND ASSESSMENT HA D BEEN FRAMED AS A CONSEQUENCE OF THE CITS 263 REVISI ON DIRECTIONS WHICH ALREADY STAND REVERSED IN THE TRIBUNA LS ORDER ITA NO. 152/HYD/2020 :- 2 -: IN ASSESSEES APPEAL DECIDED ON 20-01-2016. THE SAM E APPEARS TO BE THE SOLE REASON FOR THE LEARNED CIT(A) TO TREAT THE IMPUGNED ASSESSMENT AS WELL AS THE LOWER APPEAL BEFOR E HIM AS NON EST . 3. LEARNED CIT-DRS VEHEMENT CONTENTION BEFORE US IS TH AT REVENUE HAS ALREADY FILED APPEAL BEFORE THE HON'BLE JURISDICTIONAL HIGH COURT AGAINST THE TRIBUNALS FOREG OING ORDER. BE THAT AS IT MAY THE FACT REMAINS THAT THE IMPUGNED ASSESSMENT ITSELF REMAINS NULLIFIED AS ON DATE LEAVING NO LEGS TO STAND QUA THE INSTANT SECOND ROUND. WE THUS UPHOLD THE CIT(A)S ACTION UNDER CHALLENGE TO THIS EFFECT. 4. THIS REVENUES APPEAL IS DISMISSED IN ABOVE TERMS . ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH OCTOBER, 2021 SD/- SD/- (LAXMI PRASAD SAHU) (S.S.G ODARA) ACCOUNTANT MEMBER JUDICIAL MEM BER HYDERABAD, DATED: 04-10-2021 TNMM ITA NO. 152/HYD/2020 :- 3 -: COPY TO : 1.ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3 (2), HYDERABAD. 2.SMT. INDRANI PRASAD, 2 ND FLOOR, 6/10, SHANTHI NIKETAN, NEW DELHI. 3.CIT(APPEALS)-11, HYDERABAD. 4.PR.CIT(CENTRAL)-HYDERABAD. 5.D.R. ITAT, HYDERABAD. 6.GUARD FILE.