ACIT, Hyderabad V. M/s C.S.K.Textiles (P) Ltd., Hyderabad

ITA 249/HYD/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7506 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 10 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 09-03-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 18-02-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Assessee Lawyers: K A SAI PRASAD

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER ITA NO.249/HYD/2010 ASSESSMENT YEAR: 2007-08 ACIT, CENTRAL CIR-3, VS. M/S. CSK TEXTILES (P) LTD., HYDERABAD. RIKOB GUNJ,H YDERABAD. (PAN:AACCC0289J) (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. NIVEDITA BISWAS RESPONDENT BY: SHRI K.A. SAI PRASAD DATE OF HEARING : 03-01-2012 DATE OF PRONOUNCEMENT : 03-01-2012 ORDER PER CHANDRA POOJARI, A.M. THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 24-12-2009 OF THE CIT (A)-I, HYDERABAD AND IT PERTAINS TO THE ASSESSMENT YEAR 2007-08. 2. THE ONLY EFFECTIVE GROUND RAISED BY THE REVENUE IS WHETHER THE ASSESSEE HAS PAID THE ADMITTED TAX BEFO RE FILING OF AN APPEAL BEFORE THE CIT (A) OR NOT. 3. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS OF THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECOR D. ADMITTEDLY, IN THIS CASE, THE ASSESSEE HAS NOT PAID THE ADMITTED TAX BEFORE FILING AN APPEAL BEFORE THE CIT (A). BEING SO, DECIDING THE APPEAL ON MERITS IS BAD IN L AW AND ACCORDINGLY WE CANCEL THE ORDER OF THE FIRST APPELL ATE ITA NO.249/H/2010 CSK TEXTILES PVT. LTD., HYD. =============================== 2 AUTHORITY. HOWEVER, BEFORE US, THE LEARNED AUTHORI SED REPRESENTATIVE OF THE ASSESSEE SUBMITTED THAT BY TH IS TIME, THE ASSESSEE HAS PAID THE ADMITTED TAX AND ACCORDIN GLY REQUESTED TO SET ASIDE THE ISSUE TO THE FILE OF THE CIT (A) FOR FRESH CONSIDERATION. IN VIEW OF THE ABOVE, WE ACC EDE TO THE REQUEST OF THE ASSESSEES AUTHORISED REPRESENTATIVE IN THIS REGARD. ACCORDINGLY, WE DIRECT THE CIT (A) TO VERI FY WHETHER THE ADMITTED TAX HAS BEEN PAID BY THIS TIME OR NOT. IF THE ASSESSEE IS TO ABLE TO EXPLAIN THE DELAY TO THE SAT ISFACTION OF THE CIT (A) THEN THE APPEAL IS TO BE ADMITTED BY TH E CIT (A) FOR ADJUDICATION IN ACCORDANCE WITH LAW. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE STANDS ALLOWED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 03-01- 2012. SD/- (ASHA VIJAYA RAGHAVAN) SD/- (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED THE 3 RD JANUARY, 2012. COPY FORWARDED TO: 1. ACIT, CENTRAL CIR-3, HYDERABAD. 2. M/S. CSK TEXTILES (P) LTD., 21-1-821/1, R.J.MARKET, RIKAB GUNJ, HYDERABAD. 3. CIT CONCERNED, HYDERABAD. 4. THE CIT(A)-I, HYDERABAD. 5. THE DR, ITAT, HYDERABAD JMR* ITA NO.249/H/2010 CSK TEXTILES PVT. LTD., HYD. =============================== 3