Smt Suraiya A.Meghjani, Hyderabad V. ITO, Hyderabad

ITA 629/HYD/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 3298 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-05-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 12-05-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 12-05-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H PHANI RAJU
• Assessee Lawyers: JAI PRAKASH TOSHNIWAL

Judgement Text

. IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER ITA NO.629/HYD/2009 A.Y. 2004-05 SMT. SURAIYA A. MEGHJANI, HYDERGUDA, HYDERABAD (PAN ACIPM 2055 K) VS ITO, WARD 4 (4), HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI JAI PRAKASH TOSHNIWAL RESPONDENT BY : SHRI H. PHANI RAJU, DR O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER PASSED BY THE CIT(A) V HYDERABAD DATED 6/3/2009 AND PERTAINS TO THE ASSESSMENT YEAR 2004-05. 2. THE ASSESSEE RAISED VARIOUS GROUNDS IN ITS APPEAL THA T THE CIT(A) ERRED IN CONFIRMING THE ESTIMATION OF INCOME BY THE ASSESSING OFFICER. AT THE TIME OF HEARING, IT WAS BROUGHT TO O UR KNOWLEDGE THAT THE ASSESSMENT IN THIS ASSESSMENT YEAR IS BASED ON THE ASSESSMENT OR DERS OF ASSESSMENT YEARS 2002-03 AND 2003-04. THE ASSESSMENT OR DER OF ASSESSMENT YEARS OF 2002-03 AND 2003-04 ARE THE SUBJECT M ATTER OF APPEAL BEFORE THE ITAT. IN THESE ASSESSMENT YEARS, BOTH THE PARTIES CAME ON APPEAL BEFORE ITAT, THE TRIBUNAL VIDE ITS OR DER DATED ITA NO.629/HYD/2009 SMT. SURAIYA A. MEGHJANI, HYDERGUDA, HYD. 2 2 10/3/2010 IN ASSESSEES OWN CASE IN ITA NOS.78, 79, 80 81/HY D/2006 HAS SET ASIDE THE ENTIRE ISSUE TO THE FILE OF ASSESSING OF FICER FOR FRESH CONSIDERATION. AS SUCH, THERE WERE NO SURVIVING ASSESSMENT ORDER IN THESE ASSESSMENT YEARS AND THERE IS NO QUESTION OF PLACING R ELIANCE ON THESE ASSESSMENT ORDERS. ACCORDINGLY, WE DIRECT THE ASSESSING O FFICER TO FRAME FRESH ASSESSMENT ORDER IN ACCORDANCE WITH LAW AFTER AFFORDING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT 21: 5.2010 SD/- SD/- G.C. GUPTA CHANDRA POOJARI VICE PRESIDENT ACCOUNTANT MEMBER DATED THE 21ST MAY, 2010. COPY FORWARDED TO: 1. M/S TEJ PRAKASH TOSHNIWAL, ADVOCATE, 4-1-6/B/4, ST. NO.6, RAMKOTE, HYDERABAD 2. ITO WARD 4 (4), HYDERABAD 3. CIT(A)-V HYDERABAD. 4. CIT, HYDERABAD 5. THE D.R., ITAT, HYDERABAD. NP