ACIT, Warangal V. K.sudarshan Reddy, Hanamkonda

ITA 565/HYD/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 6478 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 22-07-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 20-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A PATRA
• Assessee Lawyers: K CHALAMAIAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMEBR ITA NO.565/HYD/10 : ASSTT. YE AR 2004-05 ITA NO.566/HYD/10 : ASSTT. YE AR 2005-06 ASSTT. COMMISSIONER OF INCOME- TAX, CIRCLE1, WARANGAL. V/S. SHRI K.SUDARSHAN REDDY, HANAMKONDA. ( PAN ADOPK 6272 F) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A.PATRA RESPONDENT BY : SHRI K.CHALAMAIAH O R D E R PER G.C.GUPTA, VICE PRESIDENT: THESE TWO APPEALS OF THE REVENUE FOR THE ASSESSMENT YEAR 2004-05 AND 2005-06 ARE DIRECTED AGAINST THE OR DERS OF COMMISSIONER OF INCOME-TAX (APPEALS). SINCE IDENTICAL ISSU ES ARE INVOLVED IN BOTH THESE APPEALS, THESE ARE BEING DISPOSED OFF BY THIS CONSOLIDATED ORDER. 2. IDENTICAL GROUNDS OF APPEAL OF THE REVENUE FOR BOTH THE ASSESSMENT YEARS ARE AS UNDER- '1. ON THE FACTS AND IN THE CIRCUMSTANCES OF TH E CASE, THE ORDER OF CIT(A) IS ERRONEOUS BOTH IN LAW AND ON FACTS. 2. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE, THE CIT(A) ERRED IN IGNORING THE FACT THAT THE DEPARTMENT HAS NOT ACCEPTED THE ITAT'S ORDER QUASHING 263 ORDER OF THE CIT.' ITA NO565-566./HYD/10 SHRI K.SUDARSHAN REDDY, HANAMKONDA. . 2 3. AT THE OUTSET, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE IMPUGNED ORDERS OF ASSESSMENT WERE FRA MED AS A CONSEQUENCE OF THE ORDER PASSED BY THE COMMISSIONER OF INCO ME-TAX UNDER S.263 OF THE ACT. LATER ON, THE TRIBUNAL IN T HE APPEALS OF THE ASSESSEE FOR THE RELEVANT ASSESSMENT YEARS VIZ. 2004-05 AND 2005-06, VIDE THEIR ORDER DATED 25.9.2009 IN ITA NOS.742 & 74 3/HYD/2008, HAS CANCELLED THE ORDER OF THE COMMISSIONER PASSED UNDER S.2 63 OF THE ACT, AND THEREFORE, THERE IS NO JUSTIFICATION FOR FRAM ING THE IMPUGNED ASSESSMENTS IN THESE CASES. LEARNED DEPARTMENTAL REPRESENT ATIVE COULD NOT CONTROVERT THE SUBMISSION OF THE LEARNED COUN SEL FOR THE ASSESSEE. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. IN VIEW O F THE FACT THAT THE ORDER PASSED BY THE COMMISSIONER OF INCOME- TAX UNDER S.263 OF THE ACT FOR THE RELEVANT ASSESSMENT YEARS , VIZ. 2004-05 AND 2005-06, HAS BEEN CANCELLED IN APPEAL, BY THE TRIBUNAL VIDE THEIR ORDER DATED 25.9.2009, NOTED (SUPRA), WE HOLD THAT THERE REMAINS NO BASIS FOR FRAMING THE IMPUGNED ASSESSMENTS. ACCORDINGLY, GROUNDS OF APPEAL OF THE REVENUE FOR BOTH THE ASSESSMENT YEARS ARE DISMISSED . 4. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE A RE DISMISSED. ORDER PRONOUNCED IN THE COURT ON 6.8.2010 SD/- SD/- (CHANDRA POOJARI) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 6TH AUGUST, 2010 ITA NO565-566./HYD/10 SHRI K.SUDARSHAN REDDY, HANAMKONDA. . 3 COPY FORWARDED TO: 1. SHRI K.SUDARSHAN REDDY,H.NO.5-11-186, NAIM NAGAR HANAMKONDA. 2. ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-I, WARANGA L . 3. COMMISSIONER OF INCOME-TAX(APPEALS-VI, HYDERABAD. 4. COMMISSIONER OF INCOME-TAX VI, HYDERABAD 5. THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S .