Income Tax Officer, Ward-1, Suryapet V. Smt. Devarampally Prameela, Suryapet

ITA 166/HYD/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87265 (ITAT-HYDERABAD)
• Duration Of Justice: 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 20-01-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 03-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJAT MITRA
• Assessee Lawyers: S RAMA RAO
• Keywords: Reopening of assessment
• Section: 148

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. 166 /HYD/2014 : ASST. YEAR 200 9 - 1 0 INCOME TAX OFFICER , WARD - 1, SURYAPET V/S. SMT. DEVARAMPALLY PRAMEELA SURYAPET ( PAN - AHMPC 1674 M) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAJAT MITRA RESPONDENT BY : SHRI S.R A MA RAO DATE OF HEARING 21 . 01 .201 5 DATE OF PRONOUNCEMENT 21.01.2015 O R D E R PER D.MANMOHAN, VICE PRESIDENT THIS APPEAL IS FILED AT THE INSTANCE OF THE RE VENU E AND I T PERTAINS TO ASSESSMENT YEAR 2009 - 10. 2. THE ONLY EFFECTIVE GROUND URGED BY THE REVENUE READS AS UNDER - 1. 2. THE LD CIT(A) ERRED IN WRONGLY T A KING THE DATE OF I S SUE OF NO T ICE U/S. 148 AS 16.11.2010 TO COME TO THE CON C LU S ION THAT THE NO T I C E U/S. 148 WAS SERVED B E FORE THE EXPIRY O F TIME AVAILABLE FOR ISSUING NOTICE U/S. 143(2) OF THE AC T I.E BEFORE 31.09.2011. BUT AS PER THE REC ORDS THE NOTICE U/S. 148 WAS ACTUALLY ISSUED ON 16 - 11 - 2011, I.E. AFTER THE EXPIRY O F TIME AVAILABLE FOR ISSUING NOTICE U/S. 143(2) OF THE AC T. HENCE THE ORDER OF ITAT IN THE C A S E OF ENADU RELIEF FUND VS. DDIT ( E ) - I TA NO. 1 66 /HYD/2014 SMT. DEVARAMPALLY PRAMEEL A SURYAPET 2 II RELIED UPON BY THE LD. CIT(A) IS N O T APP LI C A B L E TO THE FACTS OF THE CA S E. 3 3. WE HAVE HE A RD THE LEARNED DEPARTMENTAL REPRESENTATIVE AS WELL AS THE LEARNED COUN S EL FOR THE ASSESSEE IN THIS REGARD. THE RE IS NO DISPUTE WITH R E GARD TO TH E FACT THAT THE DATE O F I S SUE OF NO T I C E UN D ER S .148 IS 16.11.2011, BU T WRONGLY MENTIONED BY THE CIT(A) AS 16.11.20 1 0. BUT, THE FACT REMAINS THAT THE LEARNED CIT(A) DISPOSED OF THE APP E AL ON M E RITS ALSO . A S CAN BE NOTICED FROM PARAGRAPH S 5.2 ONWARDS , BOTH THE ISSUES ON MERITS WERE DISPOSED OF IN F A VOU R O F TH E ASSESSEE , AND THE REVENUE DID NOT CHOOSE TO FILE NECESSARY APPEAL ON TH E S E ISSUE S . SUCH BEING THE CA S E, THE ISSUE CONCERNING THE VALIDITY OF REOPENING OF ASSESSMENT IS ACADEMIC IN NATURE AND THER E FORE , OF ONLY ACADEMIC IMPORTANCE. SUBJ E CT TO C LARIFI C ATION THAT THE DATE OF ISSUANCE OF NO T I C E IS 16.11.2011, THE APPEAL FIL E D BY THE REVENUE IS TREATED AS INFRUC T UOUS AND ACCORDINGLY DISMISSED. 4 . AS PRONOUNCED IN THE OPEN COURT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. SD/ - SD/ - (P.,M.JAGTAP ) (D.MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT DT/ - 2 1 ST JANUARY, 2015 COPY FORWARDED TO: 1. SMT. DEVARAMPALLY PRAMEELA, W/O. JAYASEKHARA REDDY, H.NO.1 - 6 - P141/7/2/C2, SRI VIDYANAGAR COLONY, SURYAPET 508 213 2. INCOME TAX OFFICER WARD 1, SURYAPET 3. 4. COMMISSIONER OF INCOME - TAX(APPEALS) - V I , HYDERABAD COMMISSIONER OF INCOME - TAX V , HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S