Nedurumalli Foundation , Hyderabad V. Deputy Commissioner of Income Tax ,Circle-6(1), Hyderabad

ITA 384/Hyd/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 2600 (ITAT-HYDERABAD)
• Duration Of Justice: 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 27-09-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KIRAN KATTA
• Section: 154

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH SMC, HYDERABAD (THROUGH VIRTUAL HEARING) BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO. 384/HYD/2021 A.Y. 2017 - 18 NEDURUMALLI FOUNDATION, HYDERABAD 500 082. PAN: AACTN 0152 C VS. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI MOHD. AFZAL REVENUE BY: SRI KIRAN KATTA, DR DATE OF HEARING: 13/10/2021 DATE OF PRONOUNCEMENT: 26 / 10 /2021 ORDER THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A), NATIONAL FACELESS APPEALS CENTRE (NFAC), DELHI IN DIN NO. ITBA/NFAC/S/250/2021 - 22/10345 01826(1), DATED 29/07/2021 PASSED U/S. 154 R.W.S 250(6) OF THE ACT FOR THE A.Y. 2017 - 1 8. 2. THE ASSESSEE HAS RAISED FIVE GROUNDS IN HIS APPEAL AND THEY ARE EXTRACTED HEREIN BELOW FOR REFERENCE: 1. THE ORDER OF THE LD. CIT(A) IS AGAINST THE LAW, WEIGHT OF EVIDENCE AND PROBABILITIES OF CASE. 2. THE LD. COMMISSIONER ERRED IN NOT CONDONING THE DELAY IN FILING FORM NO.10 BEFORE THE ASSESSING OFFICER. 3. THE LD. COMMISSIONER ERRED IN CONFIRMING THE ORDER OF THE ASSESSING OFFICER WHEREIN, NO OPPORTUNITY WAS PROVIDED U/S. 139(9) TO RECTIFY THE OMISSION OF NOT FILING FORM 10 ALONG WITH THE RETURN OF INCOME. 2 4. THE LD. COMMISSIONER OUGHT TO HAVE APPRECIATED THAT NO OPPORTUNITY WAS PROVIDED WHILE DISALLOWING THE AMOUNT OF RS. 30,00,000/ - . 5. THE LD. COMMISSIONER OUGHT TO HAVE APPRECIATED THAT THERE IS A MISTAKE APPARENT FROM RECORD FOR NOT PROVIDING AN OPPORTUNITY TO RECTIFY THE OMISSION OF NOT FILING FORM 10 ALONG WITH THE RETURN OF INCOME. 3. AT THE OUTSET, THE LD. AR SUBMITTED BEFORE ME THAT SUBSEQUENT TO FILING OF THE APPEAL BEFORE THE TRIBUNAL, THE ASSESSEE HAD GOT RELIEF FROM THE REVENUE AND THEREFORE, THE APPEAL HAS BECOME INFRUCTUOUS. CONSIDERING THE SUBMISSION OF THE LD. AR, I HEREBY DISMISS THE APPEAL OF THE ASSESSEE AS INFRUCTUOU S. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE 26 TH OCTOBER, 2021. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 26 TH OCTOBER, 2021. OKK COPY TO: - 1) NEDURUMALLI FOUNDATION C/O. MOHD AFZAL, ADVOCATE, 402, SHERSONS RESIDENCY, 11 - 5 - 465, CRIMINAL COURT ROAD, RED HILLS, HYDERABAD 500 004. 2) ACIT (EXEMPTION), AAYAKAR BHAVAN, HYDERABAD. 3) THE COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE (N FAC), NEW DELHI. 4) THE DR, ITAT, HYDERABAD 5) GUARD FILE