Agricultural Market Committee, Mahabubnagar, Hyderabad V. ITO, Mahabubnagar

ITA 1521/HYD/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9813 (ITAT-HYDERABAD)
• Duration Of Justice: 2 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2003-2004
• Appeal Filed On: 06-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Assessee Lawyers: S RAMA RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER I.T.A. NO. 1521/HYD/2010 (ASSESSMENT YEAR 2003-04) I.T.A. NO. 1524/HYD/2010 (ASSESSMENT YEAR 2004-05) M/S. AGRICULTURAL MARKET COMMITTEE, KALWAKURTHY, MAHABUBNAGAR, DIST., AP PAN: AACTA1725C VS. THE INCOME TAX OFFICER WARD 1, MAHABUBNAGAR A.P. APPELLANT RESPONDENT APPELLANT BY: SHRI S. RAMA RAO RESPONDENT BY: SMT. NIVEDITA BISWAS O R D E R PER CHANDRA POOJARI, AM: THE ABOVE TWO APPEALS FILED BY THE ASSESSEE ARE DI RECTED AGAINST THE TWO INDEPENDENT ORDERS OF THE CIT(A)-V, HYDERABAD DATED 13.9.2010 FOR ASSESSMENT YEARS 2003-04 AND 20 04-05. SINCE COMMON ISSUES ARE INVOLVED IN BOTH THESE APPE ALS THESE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY TH IS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. THE ASSESSEE RAISED VARIOUS GROUNDS OF APPEAL IN THESE APPEALS. HOWEVER, THE FIRST GROUND OF APPEAL FOR O UR CONSIDERATION IS WITH REGARD TO JURISDICTION OF THE ASSESSING OFFICER OVER THE ASSESSEE. THIS GROUND OF APPEAL I S RAISED FOR THE FIRST TIME BEFORE THIS TRIBUNAL AND NOT RAISED BEFORE THE LOWER AUTHORITIES. THIS BEING A LEGAL GROUND, WE ADMIT T HE SAME. SINCE THIS GROUND WAS NOT THE SUBJECT MATTER APPEAL BEFORE THE I.T.A. NOS. 1521&1524/HYD/2010 M/S. AGRICULTURAL MARKET COMMITTEE, KALWAKURTHY, MAHABUBNAGAR ============================ 2 LOWER AUTHORITIES, IN OUR OPINION, THIS GROUND REQU IRES CONSIDERATION BY THE CIT(A) AND HIS FINDING IS REQU IRED WITH REGARD TO THE JURISDICTION OF THE ASSESSING OFFICER OVER THE ASSESSEE TO COMPLETE THE ASSESSMENT IN ASSESSEE CAS E.. ACCORDINGLY, AFTER ADMITTING THIS GROUND, WE FEEL I T APPROPRIATE TO SET ASIDE THIS GROUND TO THE FILE OF THE CIT(A) TO GIVE HIS FINDING ON THIS GROUND. AT THIS STAGE WE REFRAIN FROM GOIN G TO THE OTHER GROUNDS OF APPEAL RAISED BY THE ASSESSEE. ACCORDIN GLY THE ORDERS OF THE LOWER AUTHORITIES ARE SET ASIDE AND T HE MATTER IS REMITTED BACK TO THE FILE OF THE CIT(A) FOR GIVING HIS FINDING ON THE ISSUE OF ASSESSING OFFICER'S JURISDICTION OVER THE PRESENT ASSESSEE. 3. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 17 TH FEBRUARY, 2011. SD/ - (G.C. GUPTA) VICE PRESIDENT SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED 17 TH FEBRUARY, 2011 TPRAO COPY FORWARDED TO: 1. M/S. AGRICULTURAL MARKET COMMITTEE, KALWAKURTHY, C/O. SHRI S. RAMA RAO, ADVOCATE, FLAT NO. 102, SHRIYA'S ELEGANCE, 3-6-643, ST. NO. 9, HIMAYATNAGAR, HYDERAB AD- 500 029. 2. THE INCOME TAX OFFICER, WARD NO. 2, MAHABUBNAGAR , AP. 3. THE CIT(A)-V, HYDERABAD 4 THE CIT-IV, HYDERABAD 5. THE DR A BENCH, ITAT, HYDERABAD