Sri. Durgappa, Raichur V. CIT, Gulbarga

ITA 697/BANG/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0352 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 07-06-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 22-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: V SRINIVASAN
• Section: 263

Judgement Text

IN THE INCOME TAX APPELLATE TRI BUNAL BANGALORE BENCH B, BANGALORE BEFORE SHRI A.K.GARODIA, AM (SMC) ITA NO.697(B)/2014 (ASSESSMENT YEARS : 2009-10) SHRI DURGAPPA, KPCL CONTRACTOR, 1 ST CROSS, LABOUR COLONY, SHAKTI NAGAR, RAICHUR-584 170 PAN NO.AHDPD1846P APPELLANT VS THE COMMISSIONER OF INCOME-TAX, AAYAKAR BAHAVAN, SEDAM ROAD, GULBARGA THE ITO, WARD-1, UDAYA NAGAR, RAICHUR RESPONDENT ASSESSEE BY : SHRI V. SRINIVASAN, ADVOCATE REVENUE BY : SHRI V. SREENIVASAN, JCIT DATE OF HEARING : 07-06-2016 DATE OF PRONOUNCEMENT : - 06-2016 O R D E R PER SHRI A.K.GARODIA, AM: THIS IS ASSESSEES APPEAL DIRECTED AGAINST THE ORD ER OF LD. CIT(A), GULBARGA DATED 21-03-2014 PASSED U/S 263 OF THE IT ACT, 1961. 2. THE ASSESSEE HAS RAISED VARIOUS GROUNDS BUT THE MAIN GRIEVANCE OF THE ASSESSEE IS REGARDING THE VALIDITY OF THE IM PUGNED ORDER, PASSED BY THE LD.CIT U/S 263 OF THE IT ACT, 1961. ITA NO.697(B)/2014 2 3. AT THE VERY OUTSET, IT WAS SUBMITTED BY THE LD. AR OF THE ASSESSEE THAT CONSEQUENT UPON THE IMPUGNED ORDER PASSED BY T HE LD. CIT U/S 263 OF THE IT ACT, 1961, THE AO PASSED THE CONSEQUENTIAL O RDER AND ALTHOUGH, ADDITIONS WERE MADE BY HIM IN THAT ASSESSMENT ORDER BUT WHEN THE ASSESSEE CARRIED THE MATTER IN APPEAL BEFORE THE LD .CIT(A), THESE ADDITIONS WERE DELETED BY THE LD. CIT(A) AND THEREFORE, THE P RESENT APPEAL OF THE ASSESSEE AGAINST THE ORDER U/S 263 IS NOT PRESSED. ACCORDINGLY, THE APPEAL OF THE ASSESSEE IS BEING DISMISSED AS NOT PRESSED. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MEN TIONED IN CAPTION PAGE. (A.K.GARODIA) ACCOUNTANT MEMBER D A T E D : .06.2016 PLACE: BANGALORE AM* COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER AR, ITAT, BANGALORE ITA NO.697(B)/2014 3 1. DATE OF DICTATION .. 2. DATE ON WHICH TH E TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P. S. .. 4 DATE ON WHICH THE ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT .. 5. DATE ON WHICH THE ORDER COMES BACK TO THE SR. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE .. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO . 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DATE ON WHICH ORDER DOES FOR XEROX & ENDORSEMENT . 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK. 11 THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER. 12 T HE DATE ON WHICH THE FILE GOES TO THE DISPATCH SECT ION FOR DISPATCH OF THE TRIBUNAL ORDER 13 DATE OF DISPATCH OF ORDER