Neelima Constructions, Hyderabad V. Income -Tax Officer, Ward-10(4), Hyderabad

ITA 1554/HYD/2012

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6009 (ITAT-HYDERABAD)
• Duration Of Justice: 4 year(s) 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-11-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 17-08-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 09-10-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: A SITARAMA RAO
• Assessee Lawyers: S RAMA RAO

Judgement Text

ITA NO 1554 OF 2012 NE ELIMA CONSTRUCTIONS HYDERABAD PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO.1554/HYD/2012 (ASSESSMENT YEAR: 2008-09) M/S. NEELIMA CONSTRUCTIONS SECUNDERABAD PAN: AAFFN 5453 K VS INCOME TAX OFFICER WARD 10(4) HYDERABAD FOR ASSESSEE : SHRI S. RAMA RAO FOR REVENUE: SHRI A. SITARAMA RAO, DR O R D E R PER SMT. P. MADHAVI DEVI, J.M. THIS IS ASSESSEES APPEAL FOR THE A.Y 2008-09 AGAINS T THE ORDER OF THE CIT (A)-VI, HYDERABAD, DATED 16.07 .2012 UPHOLDING THE LIABILITY OF THE ASSESSEE TO MAKE TDS U/S 194J OF THE ACT. WHILE HOLDING SO, THE CIT (A) FOLLOWED THE DECISION OF THE SPECIAL BENCH IN THE CASE OF MERILYN SHIPPING & TRA NSPORT VS. ACIT REPORTED IN (2012) 146 TTJ (1) AND DIRECTED TH E AO TO VERIFY THE EXPENSES REMAINING AT THE END OF THE RELEVANT P REVIOUS YEAR AND TO ALLOW THE RELIEF. 2. DURING THE COURSE OF HEARING OF THE APPEAL, THE LEARNED COUNSEL FOR THE ASSESSEE, IN A LETTER DATED 11.11.2 016 REQUESTED THE BENCH FOR WITHDRAWAL OF THE APPEAL AS THE AO WH ILE PASSING THE CONSEQUENTIAL ORDER ON 24.12.2012 ALLOWED SUBST ANTIAL RELIEF DATE OF HEARING : 11.11.2016 DATE OF PRONOUNCEMENT : 18 .11.2016 ITA NO 1554 OF 2012 NE ELIMA CONSTRUCTIONS HYDERABAD PAGE 2 OF 2 TO THE ASSESSEE AND THE ASSESSEE IS NO MORE AGGRIEV ED IN THE MATTER. THE LEARNED DR HAS ALSO NO OBJECTION FOR WI THDRAWAL OF THE APPEAL. HENCE THE APPEAL OF THE ASSESSEE IS TRE ATED DISMISSED AS WITHDRAWAN. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISS ED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH NOVEMBER, 2016. SD/- SD/- (S.RIFAUR RAHMAN) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 18 TH NOVEMBER, 2016. VINODAN/SPS COPY TO: 1 SRI S. RAMA RAO, ADVOCATE, FLAT NO.101, SHRIYAS E LEGANCE, STREET NO.9 HIMAYATNAGAR, HYDERABAD 500029 2 INCOME TAX OFFICER WARD 10(4) HYDERABAD 3 CIT (A)-VI HYDERABAD 4 CIT V HYDERABAD 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER