Raguram Garikapati by GPA Smt.G.Prameela Devi, Hyderabad V. Dy. Commissioner of Income Tax, International Taxation-I, Hyderabad

ITA 2127/Hyd/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 8221 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 29-07-2021
• Assessment Year: 2009-2010
• Appeal Filed On: 05-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 260A; 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH : HYDERABAD (THROUGH VIDEO CONFERENC E ) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO S . 2127 TO 2129 /HYD./ 20 18 ASSESSMENT YEAR S : 20 09 - 10/2013 - 14 & 2014 - 15 SRI RAGHURAM GARIKAPATI VS. DY.CIT, INTERNATIONAL TAXATION - 2 BY GPA SMT. G.PRAMEELA DEVI HYDERABAD HYDERABAD [ PAN: AHXPG7433R ] (APPELLANT) (RESPONDENT) FOR ASSESSEE : SRI P. VINOD, ADV. FOR REVENUE : SH. VIJAY GARLADINNE, D.R DATE OF HEARING : 29 /07/ 202 1 DATE OF PRONOUNCEMENT : 06 / 0 8 /202 1 O R D E R PER P. MADHAVI DEVI, JM ALL THESE THREE APPEALS ARE FILED BY THE ASSESSEE THROUGH GPA HOLDER SMT. G. PRAMEELA DEVI, FOR THE AYS 2009 - 10, 2013 - 14 AND 2014 - 15 . 2. THE ASSESSEE HAS FILED AN APPLICATION IN F ORM 8 U/S 158A(1) OF THE INCOME TAX ACT, 1961 AND SUBMITTED THAT THE VERY SAME ISSUE WHICH HAS ARISEN IN EARLIER YEARS I.E. AY 2006 - 07 AND 2008 - 09 HAS BEEN DECIDED AGAINST THE ASSESSEE BY THE CO - ORDINATE BENCH OF THIS TRIBUNAL AND THE ASSESSEE HAS FILED APPEALS AGAINST THE SAME BEFORE THE HONBLE HIGH COURT U/S 260A O F THE ITA NOS. 2127, 2128 AND 2129/HYD/18 AYS: 2009 - 10/ 2013 - 14/2014 - 15 RAGHURAM GARIKAPATI BY GPA SMT. G. PRAMEELA DEVI ACT AND SUCH APPEALS HAVE BEEN ADMITTED AND ARE PENDING ADJUDICATION BEFORE THE HONBLE HIGH COURT. IT IS THEREFORE PRAYED THAT THESE APPEALS MAY ALSO BE REMANDED TO THE FILE OF AO TO FOLLOW THE DIRECTIONS OF THE HONBLE HIGH COURT AS AND WHEN THE A PPEALS OF THE ASSESSEE ARE DECIDED. THE ASSESSEE HAS ALSO FILED COPIES OF THE WRIT PETITIONS FILED BY ASSESSEE BEFORE THE HONBLE HIGH COURT. WE FIND THAT THE ISSUE S INVOLVED HEREIN ARE SIMILAR. THEREFORE, FORM 8 FILED BY ASSESSEE IS ACCEPTED AND ALL THESE 3 APPEALS ARE REMANDED BACK TO THE FILE OF AO WITH A DIRECTION TO FOLLOW THE DECISION OF HONBLE HIGH COURT OF TELANGANA, HYDERABAD PASSED IN THE ASSESSEES OWN CASE IN THE EARLIER YEARS . 2.1. IN A . Y . 2009 - 10 , THE ASSESSEE HAS ALSO RAISED GROUNDS AGAINST THE VALIDITY OF RE - OPENING OF ASSESSMENT U/S 14 7 OF THE ACT AND AT THE TIME OF HEARING , LD. COUNSEL FOR THE ASSESSEE , SUBMITTED THAT ASSESSEE DOES NOT WISH TO PRESS SUCH GROUND. THEREFORE THIS GROUND IS REJECTED AS NOT PRESSED. 3. ALL THE THREE APPEALS FILED BY THE ASSESSEE ARE ACCORDINGLY REMANDED TO THE FILE OF AO WITH THE DIRECTIONS AS GIVEN ABOVE. IN THE RESULT, THE ASSESSEES APPEALS ARE TREATED AS PARTLY ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN OPEN COURT ON 06 /0 8 /2021. SD/ - SD/ - (A. MOHAN ALANKAMONY) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 06 TH AUGUST, 2021 *GMV ITA NOS. 2127, 2128 AND 2129/HYD/18 AYS: 2009 - 10/ 2013 - 14/2014 - 15 RAGHURAM GARIKAPATI BY GPA SMT. G. PRAMEELA DEVI COPY OF ORDER FORWARDED TO: 1. SRI RAGHURAM GARIKAPATI BY GPA SMT. G. PRAMEELA DEVI, C/O AV RAGHURAM AND P VINOD, ADVOCATES & TAX CONSULTANTS, FLAT NO 610, 6 TH FLOOR, BABU KHAN ESTATE, BASHEER BAGH, HYDERABAD 500 0 01 , TELANGANA . 2. DY.CIT, INTERNATIONAL TAXATION - 2, HYDERABAD 3. CIT(A) - 10 , HYDERABAD 5. PR.CIT (IT & TP) , HYDERABAD. 6. CCIT (IT) (SZ) BENGALURU 7. D.R. ITAT HYDERABAD 8 . GUARD FILE