THE ITO, Rajahmundry V. M/s Sai Baba Road Lines, Rajahmundry

ITA 152/VIZ/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6411 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 10 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-03-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 01-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M N M NAIK
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI G. MANJUNATHA, HONBLE ACCOUNTANT MEMBER ITA NO. 152 / VIZ /201 5 (ASST. YEAR : 20 07 - 08 ) ITO, WARD - 2(1), R AJAHMUNDRY. V . M/S. SAIBABA ROAD LINES, FLAT NO. 197, VIDYUT NAGAR, OPP. POLICE QUARTERS, NH - 5 ROAD, RAJAHMUNDRY, E.G. DISTRICT . PAN NO. ABAFS 8046 D (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. SUBRAHMANYAM FC A DEPARTMENT BY : SHRI M.N.M. NAIK SR. DR DATE OF HEARING : 28 / 0 3 /201 7 . DATE OF PRONOUNCEMENT : 28 / 0 3 /201 7 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , RAJAHMUNDRY , DATED 11 /0 2 /201 5 FOR THE ASSESSMENT YEAR 2007 - 08 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING , LD. AUTHORIZED REPRESENTATIVE OF THE ASSESSEE SUBMITTED THAT THE VERY BASIS ON WHICH ASSESSMENT ORDER, THE COMMISSIONER PASSED ORDER UNDER SECTION 263 QUASHED BY THE ITAT , BY ORDER DATED 13/ 12/2013 IN ITA NO. 158/VIZ/2012. T HEREFORE, THE COMMISSIONER OF INCOME TAX (APPEALS) BY FOLLOWING THE ORDER PASSED BY THE ITAT, DISMISSED THE APPEAL FILED BY 2 ITA NO. 1152/VIZ/2015 (M/S. SAIBABA ROAD LINES) THE DEPARTMENT AND SUBMITTED THAT THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) MAY BE UPHELD. 3 . ON THE OTHER HAND, LD. DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION. 4 . WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES . WE FIND THAT THE VERY BASIS ON WHICH 263 ORDER PASSED BY THE COMMISSIONER WAS QUASHED BY ITAT IN ITA NO. 158/VIZ/2012 , BY ORDER DATED 13/12/2013 . IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE DEPARTMENT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS) IS NOT MAINTAINABLE. THUS, WE FIND NO INFIRMITY IN THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS). THUS, T HIS GROUND OF APPEAL RAISED BY THE DEPARTMENT IS DISMISSED. 5. IN THE RESULT, APPEAL FILED BY THE DEPARTMENT IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON TH IS 28 TH DAY OF MARCH , 201 7 . S D / - S D / - ( G. MANJUNATHA ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 28 TH MARCH , 201 7 . VR/ - COPY TO: 1 . THE ASSESSEE - M/S. SAIBABA ROAD LINES, FLAT NO. 197, VIDYUT NAGAR, OPP. POLICE QUARTERS, N H - 5 ROAD, RAJAHMUNDRY, E.G. DISTRICT. 2 . THE REVENUE - ITO, WARD - 2(1), RAJAHMUNDRY. 3 . THE CIT , RAJAHMUNDRY. 4 . THE CIT(A) , RAJAHMUNDRY. 5 . THE D.R . , VISAKHAPATNAM. 6 . GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY I.T.A.T., VISAKHAPATNAM