M/s Little Flower English Medium School, Guntur V. The ITO, Ward-2(2), Guntur

ITA 398/VIZ/2009

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50248 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 10 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-06-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 19-04-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 29-07-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D S SUNDER SINGH
• Section: 142(1)

Judgement Text

ITA NO 398 OF 2009 LITTLE FLOWER ENGLISH MEDIUM SCH OOL GUNTUR PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO. 398 /VIZAG/ 20 09 ASSESSMENT YEAR: 2005 - 06 LITTLE FLOWER ENGL ISH MEDIUM SCHOOL, GUNTUR VS. ITO WARD - 2(2 ) GUNTUR (APPELLANT) PAN NO:AAATT 5777 D (RESPONDENT) ASSESSEE BY: SHRI G.V.N. HARI, CA DEPARTMENT BY: SHRI D.S.SUNDER SINGH, SR.DR ORDER PER SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST T HE ORDER OF THE CIT (A) ON VARIOUS GROUNDS. 2. DURING THE COURSE OF HEARING OF THE APPEAL THE L D COUNSEL FOR THE ASSESSEE HAS INVITED OUR ATTENTION THAT THE ASSESSMENT IN TH E IMPUGNED CASE WAS FRAMED IN THE NAME OF THE SCHOOL I.E. M/S LITTLE FLOWER EN GLISH MEDIUM SCHOOL, WHEREAS THE SCHOOL IS BEING RUN BY THE SOCIETY KNOWN AS DIO CESE OF GUNTUR SOCIETY. THE ASSESSMENT ORDER WAS CHALLENGED BEFORE THE CIT (A) BY FILING APPEALS BY THE SCHOOL AS WELL AS THE SOCIETY. THE APPEAL FILED BY THE SCHOOL WAS PARTLY ALLOWED BUT THE APPEAL FILED BY THE SOCIETY WAS ALLOWED CAN CELLING THE ASSESSMENT ORDER ON THE GROUND THAT NOTICE U/S 142(1) WAS ISSUED AFT ER THE EXPIRY OF ONE YEAR FROM THE END OF THE RELEVANT ASSESSMENT YEAR. THE S CHOOL I.E. THE APPELLANT FILED THE PRESENT APPEAL AGAINST THE ORDER OF THE CIT (A) . SINCE THE ASSESSMENT ORDER IS CANCELLED BY THE CIT (A) WHILE DISPOSING OF THE APPEAL FILED BY THE SOCIETY, THE PRESENT APPEAL HAS BECOME IN FRUCTUOUS AS THE RELIE F SOUGHT WAS ALREADY GRANTED. IN THE LIGHT OF THESE FACTS, THE LD COUNSE L FOR THE ASSESSEE WANTS TO WITHDRAW THE PRESENT APPEAL. 3. THE LD DEPARTMENTAL REPRESENTATIVE DID NOT DISPU TE THE FACTUAL ASPECTS. ITA NO 398 OF 2009 LITTLE FLOWER ENGLISH MEDIUM SCH OOL GUNTUR PAGE 2 OF 2 4. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULL Y PERUSED THE ORDERS OF THE LOWER AUTHORITIES IN THE INSTANT CASE AS WELL A S THE ORDER OF THE CIT (A) IN THE CASE OF SOCIETY FILED DURING THE HEARING OF THE APP EAL AND WE ARE OF THE VIEW THAT SINCE THE ASSESSMENT FRAMED IN THE HANDS OF THE SCH OOL IS CANCELLED BY THE CIT (A) AND THE REVENUE HAS NOT CHALLENGED THE ORDER OF THE CIT(A), THE PRESENT APPEALS EMANATING FROM THE SAME ASSESSMENT ORDER HA S BECOME INFRUCTUOUS. WE THEREFORE, DISMISS THE PRESENT APPEAL BEING INFR UCTUOUS. 4. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DISM ISSED. PRONOUNCED IN THE OPEN COURT ON 3/6/2011. SD/- SD/- (BR BASKARAN) (SUNIL K UMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PVV/SPS VISAKHAPATNAM, DATE: 3 RD JUNE, 2011. COPY TO 1 M/S LITTLE FLOWER ENGLISH MEDIUM SCHOOL, 2 ND LANE, VIDYA NAGAR, GUNTUR 522 007 2 THE ITO WARD - 2( 2), GUNTUR 3 4. THE CIT GUNTUR THE CIT(A), GUNTUR 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM