The Asst. Director of Income Tax(Intl. Taxn)-I, Hyderabad V. GE India Exports Pvt Ltd, Hyderabad

ITA 320/HYD/2012

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6298 (ITAT-HYDERABAD)
• Duration Of Justice: 4 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2016
• Appeal Filed By: Department
• Bench Allotted: B
• Next Hearing Date: 25-08-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 29-02-2012
• Court: TRIBUNAL
• Department Lawyers: J SIRI KUMAR
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES B, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER I.T.A. NOS. 319 & 320/HYD/2012 ASSESSMENT YEARS: 2008-09 & 2009-10 THE ASST. DIRECTOR OF INCOME TAX (INTL TAXN)-I, HYDERABAD VS GE INDIA EXPORTS PVT. LTD., HYDERABAD [PAN: AABCG1257B] (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI J. SIRI KUMAR, CIT-DR FOR ASSESSEE : SHRI RAVI BHARADWAJ, AR DATE OF HEARING : 25-08-2016 DATE OF PRONOUNCEMENT : 25-08-2016 O R D E R PER B. RAMAKOTAIAH, A.M. : THESE TWO ARE REVENUE APPEALS AGAINST THE ORDER(S) OF COMMISSIONER OF INCOME TAX (APPEALS)-V, HYDERABAD, DATED 02-12- 2011 ON THE ISSUE OF DEMANDS U/S. 201(1) OF THE INCOM E TAX ACT [ACT] FOR AYS. 2008-09 & 2009-10. INITIALLY, THE DR WANTED TIME TO FILE REVISED GROUNDS OF APPEAL IN THE YEARS 2013 & 2 014 AND ADJOURNMENTS WERE GRANTED ACCORDINGLY. IT WAS ALSO N OTICED THAT THE APPEALS ARE DEFECTIVE AS THE GROUNDS ARE NOT SUPPOR TED BY THE ORDER OF CIT AND FORM NO. 36 HAS CERTAIN MISTAKES AND VARIOUS OTHER DEFICIENCIES IN THE APPEAL MEMOS FILED BY THE R EVENUE. IN FACT FORM NO. 35 IS ALSO NOT FILED WITH THE APPEAL ME MOS. IN SPITE I.T.A. NOS. 319 & 320/HYD/2012 GE INDIA EXPORTS PVT LTD., :- 2 -: OF GIVING ENOUGH TIME, THE SAID DEFECTS WERE NOT RECTIFI ED. ULTIMATELY ON 15-06-2016, A FINAL CHANCE WAS GIVEN TO DR TO GET THE MISTAKES RECTIFIED AND CASE WAS POSTED AGAIN TO-DAY. 2. HOWEVER, WHEN THE CASE WAS TAKEN UP AS DEFECTIVE A PPEALS POSTED FOR DISMISSAL, BENCH HAS NOTICED THAT REVENUE HAS NOT TAKEN ANY STEPS TO EITHER CORRECT THE GROUNDS OR FILE A R EVISED FORM NO. 36. DR WANTED FURTHER TIME ORALLY. SINCE THE APPE AL MEMOS FILED BY THE REVENUE ARE DEFECTIVE AND HAS NOT RECTIFIE D IN SPITE OF GIVING ENOUGH OPPORTUNITY, WE ARE OF THE OPINION THAT NO PURPOSE WOULD BE SERVED BY POSTPONING THE MATTERS, AS THE REVEN UE IS NOT INTERESTED IN PROSECUTING THE APPEALS. ACCORDINGLY, W E DISMISS THE APPEAL MEMOS AS NOT MAINTAINABLE. REVENUE IS FREE TO FILE FRESH APPEALS IF FOUND CONSIDERED NECESSARY, WITH APPROPRI ATE CONDONATION PETITION FOR THE DELAY IN FILING THE APPEALS . 3. IN THE RESULT, BOTH THE APPEAL MEMOS FILED BY REVE NUE ARE DISMISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH AUGUST, 2016 UPON CONCLUSION OF HEARING SD/- SD/- (P. MADHAVI DEVI) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT ME MBER HYDERABAD, DATED 25 TH AUGUST, 2016 TNMM I.T.A. NOS. 319 & 320/HYD/2012 GE INDIA EXPORTS PVT LTD., :- 3 -: COPY TO : 1. THE ASST. DIRECTOR OF INCOME TAX (INTL TXN)-I, H YDERABAD. 2. GE INDIA EXPORTS PVT. LTD., 1 ST FLOOR, BL. I & II, 1 LABS HYDERABAD, TECHNOLOGY CENTRE, MADHAPUR, HYDERABAD. 3. CIT (APPEALS)-V, HYDERABAD. 4. DIT (INTERNATIONAL TAXATION), HYDERABAD. 5. D.R. ITAT, HYDERABAD. 6. GUARD FILE.