ACIT, Hyderabad V. Usha Mulla Pudi Cardiac Centre, Hyderabad

ITA 672/HYD/2009

• Counselvise Citation: [2011] 119 COUNSELVISE.COM (IT) 6621 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 21-06-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 20-05-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M JAGADISH RAO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B, HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMB ER ITA NOS.672/HYD/2009 & : ASST. YEAR: 20 06-07 & 2007-08 1311/HYD/2010 ASST. DIRECTOR OF IT (E)-III, HYDERABAD. VS USHA MULLAPUDI CARDIAC CENTRE, QUTUBULLAHPUR MANDAL, HYDERABAD. (PAN: AAATU 0508 P) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI M. JAGADISH RAO RESPONDENT BY : SHRI K.C. DEVDAS O R D E R PER AKBER BASHA, ACCOUNTANT MEMBER: THESE APPEALS OF THE ASSESSEE ARE DIRECTED AGAINST THE OR DER OF THE CIT (A)-VI, HYDERABAD DATED 13-3-2009 AND 23 -7-2010 AND THEY PERTAIN TO THE ASSESSMENT YEAR 2006-07 & 2007-08. SINCE COMMON ISSUES ARE INVOLVED FOR CONSIDERATION IN THESE APPEALS, TH ESE ARE CLUBBED TOGETHER AND DISPOSED OFF BY THIS COMBINED ORDER FOR THE SAKE OF CONVENIENCE. 2. AT THE OUTSET, WE FIND THAT THE ISSUES INVOLVED IN THESE APPEALS ARE COVERED IN FAVOR OF THE ASSESSEE BY THE DECISIO N OF THE TRIBUNAL IN THE ASSESSEES OWN CASE FOR ASSESSMENT YEARS 2003-0 4 AND 2004-05 IN ITA NOS. 996/HYD/2006 AND 843/HYD/2007 DATE D 22-5- 2009. SINCE THE FACTS AND THE CIRCUMSTANCES OF BOTH THESE CASE S ARE SIMILAR AND IDENTICAL, RESPECTFULLY FOLLOWING THE ABOV E DECISION OF THE ITA NO.672/HYD/2009 & 1311/HYD/2010 USHA MULLAPUDI CARDIAC C ENTRE, HYD. ========================= 2 TRIBUNAL IN THE ASSESSEES OWN CASE, WE UPHOLD THE FINDIN GS AND THE DECISION OF THE FIRST APPELLATE AUTHORITY FOR THE YEAR S UNDER CONSIDERATION AND REJECT THE GROUNDS RAISED BY THE REVENUE. 3. IN THE RESULT, BOTH THE APPEALS FILED BY THE REV ENUE STAND DISMISSED. ORDER PRONOUNCED IN THE COURT ON 30-6-2011. SD/- SD/- (G.C. GUPTA) (AKBER BASHA) VICE PRESIDENT. ACCOUNTANT MEMBER. DT/- 30-06-2011. JMR* COPY FORWARDED TO: 1. ADIT (E)-III, HYDERABAD. 2. 3. 4 5. USHA MULLAPUDI CARDIAC CENTRE, 222, QUTUBULLAHPUR MAN DAL, HYDERABAD. CIT (A)-IV,,HYDERABAD. CIT, AP, HYDERABAD. THE DR, ITAT, HYDERABAD.