Kambam Srinivasulu Reddy, Visakhapatnam V. The Commissioner of Income Tax-1, Visakhapatnam

ITA 221/VIZ/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7764 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 18-07-2019
• Assessment Year: 2011-2012
• Appeal Filed On: 25-04-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: C KAMESWARA RAO
• Section: 13; 263

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 22 1 / VIZ /201 9 (ASST. YEAR : 20 11 - 12 ) KAMBAM SRINIVASULU REDDY, D.NO. 16 - 4 - 1773, HARANADHAPURAM, 4 TH LANE, NELLORE. V S . CIT - 1 , VISAKHAPATNAM PAN NO. AGKPK 6729 L (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. KAMESWARA RAO , CA . DEPARTMENT BY : SHRI S.R . SHANKAR NARAYAN , CIT DR SMT. SUMAN MALIK, SR.DR DATE OF HEARING : 2 7 / 0 1 /20 20 . DATE OF PRONOUNCEMENT : 29 / 0 1 / 2020 . O R D E R TH IS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 9 , HYDERABAD , DATED 13 /0 2 /201 9 FOR THE ASSESSMENT YEAR 20 11 - 12 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD. AR RELIED ON THE GROUNDS OF APPEAL. 3 . LD.DR STRONGLY SUPPORTED THE ORD ERS OF THE AUTHORITIES BELOW. 4 . I HAVE H E A RD BOTH THE PA R TIES AND GONE THROUGH THE ORDER PASSED BY THE LD.COMMISSIONER U/SEC. 263 , DATED 31/03/2016 WHEREIN HE DIRECTED THE ASSESSING OFFICER TO REDO THE ASSESSMENT 2 ITA NO. 22 1 /VIZ/2019 ( KAMBAM SRINIVASULU REDDY ) AFTER MAKING NECESSARY ENQUIRIES. I FIND NO ERRO R IN THE ORDER PASSED BY THE LD.COMMISSIONER DATED 31/03/2052016 , HENCE, NO INTERFERENCE IS CALLED FOR. THUS, THIS APPEAL FILED BY THE ASSESSEE IS DISMISSED. 5 . IN THE RESULT, APPEAL FILED BY THE ASSESSEE IS DISMISSED . ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 9 T H DAY OF JAN. , 20 20 . S D / - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 2 9 T H JANUARY , 20 20 . VR/ - COPY TO: 1. THE ASSESSEE KAMBAM SRINIVASULU REDDY, D.NO. 16 - 4 - 1773, HARANADHAPURAM, 4 TH LANE, NELLORE. 2. THE REVENUE - ITO, WARD - 3(2), VIZIANAGARAM. 3. THE PR. CIT - 1, VISAKHAPATNAM. 4. THE CIT(A) - 9, HYDERABAD. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.