THE DCIT, Vijayawada V. CH.Kutumbavathi & Ch.Vijaya Lakshmi, Vijayawada

ITA 368/VIZ/2016

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 8875 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2006-2007
• Appeal Filed On: 18-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T S N MURTHY
• Assessee Lawyers: S RAMA RAO

Judgement Text

ITA NO.368/VIZAG/2016 CHENNUPATI KUTUMBAVATHI, CHANUMOLU VIJAYA LAKSHMI, VJA 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./I.T.A.NO.368/VIZAG/2016 ( / ASSESSMENT YEAR: 2006-07) DCIT, CIRCLE - 2(1), VIJAYAWADA CHENNUPATI KUTU M BAVATHI, CHANUMOLU VIJAYA LAKSHMI, L/RS OF LATE SHRI CHENNUPATI BHASKARA RAO VIJAYAWADA [PAN NO. AAZPC9488R ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : SHRI T.S.N. MURTHY, DR / RESPONDENT BY : SHRI S. RAMA RAO, AR / DATE OF HEARING : 07.06.2017 / DATE OF PRONOUNCEMENT : 09.06.2017 / O R D E R PER SHRI G. MANJUNATHA, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAIN ST ORDER OF THE CIT(A), VIJAYAWADA DATED 9.11.2012 AND IT PERTA INS TO THE ASSESSMENT YEAR 2007-08. ITA NO.368/VIZAG/2016 CHENNUPATI KUTUMBAVATHI, CHANUMOLU VIJAYA LAKSHMI, VJA 2 2. DURING THE COURSE OF HEARING, THE LD. D.R. SUBMI TTED THAT THE REVENUE HAS FILED DUPLICATE APPEAL AGAINST ORDER OF THE CIT(A), VIJAYAWADA FOR THE ASSESSMENT YEAR 2007-08 IN LIEU OF FILING REVISED FORM NO.36 TO BRING ON RECORD THE LEGAL HEIRS OF THE DEC EASED ASSESSEE SHRI CHENNUPATI BHASKARA RAO. THE REVENUE HAS FILED DUP LICATE APPEAL INSTEAD OF FILING REVISED FORM NO.36, THEREFORE THE APPEAL FILED BY THE REVENUE IN ITA NO.368/VIZAG/2016 BECOMES INFRUCTUOU S AND THE SAME MAY BE DISMISSED. 3. HAVING HEARD BOTH THE SIDES AND CONSIDERED MATER IAL ON RECORD, WE FIND THAT THE REVENUE HAS FILED DUPLICATE APPEAL S AGAINST ORDER OF THE CIT(A) FOR THE ASSESSMENT YEAR 2007-08. THE LD. D. R. SUBMITTED THAT THE REASON FOR FILING DUPLICATE APPEALS AGAINST ONE ORDER IS THAT BY MISTAKE, THE REVENUE HAS FILED DUPLICATE APPEAL INS TEAD OF FILING REVISED FORM NO.36, TO BRING ON RECORD LEGAL HEIRS OF DECEA SED ASSESSEE. THEREFORE, WE ARE OF THE VIEW THAT THE APPEAL FILED BY THE REVENUE IN ITA NO.368/VIZAG/2016 BECOMES INFRUCTUOUS AND HENCE, TH E SAME HAS BEEN DISMISSED AS NOT MAINTAINABLE. ITA NO.368/VIZAG/2016 CHENNUPATI KUTUMBAVATHI, CHANUMOLU VIJAYA LAKSHMI, VJA 3 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT O N 9 TH JUN17. SD/- SD/- ( . ) ( . ) (V. DURGA RAO) (G. MANJUNATHA) /JUDICIAL MEMBER /ACCOUNTANT MEMBER # /VISAKHAPATNAM: ' /DATED : 9.6.2017 VG/SPS )# *# /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT THE DCIT, CIRCLE-2(1), VIJAYAWAD A 2. / THE RESPONDENT SMT. CHENNUPATI KUTUMBAVATHI & SMT. CHANUMOLU VIJAYA LAKSHMI, L/RS OF LATE SRI CHENNUPATI BHASAKA RA RAO #62-2-33, CH. RAMAKOTAIAH STREET, PATAMATA LANKA, VIJAYAWADA 3. + / THE CIT, VIJAYAWADA 4. + ( ) / THE CIT (A), VIJAYAWADA 5. # . , . , # / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM