CH.Goverdhan Naidu , Hyderabad V. Dy. Commissioner of Income Tax , Central Circle-2, Hyderabad

ITA 836/Hyd/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4872 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2020
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB-A
• Next Hearing Date: 07-10-2020
• Assessment Year: 2011-2012
• Appeal Filed On: 21-05-2019
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: NILANJAN DEY
• Assessee Lawyers: P MURALI MOHAN RAO
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A - SMC, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER (THROUGH VIRTUAL HEARING) ITA NO.836/HYD/2019 ASSESSMENT YEAR: 2011 - 12 CH. GOVARDHAN NAIDU, HYDERABAD. PAN:ADDPC 6489 M VS. DCIT, CIRCLE - 2, HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SHRI P. MURALI MOHAN RAO REVENUE BY: SHRI NILANJAN DEY, DR DATE OF HEARING: 07/10/2020 DATE OF PRONOUNCEMENT: 12 /10/2020 ORDER PER A. MOHAN ALANKAMONY, AM.: THIS APPEAL IS FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT (A) - 11, HYDERABAD IN APPEAL NO. 0210/2013 - 14/DCIT CC - 2/CIT(A) - 11/2018 - 19/HYD, DATED 29/03/2019 PASSED U/S. 143(3) R.W.S 250(6) OF THE ACT FOR THE AY 2011 - 12. 2. AT THE OUTSET, IT IS OBSERVED THAT THE LD. CIT (A) HAS DISPOSED OFF THE APPEAL RELATING TO PROTECTIVE ASSESSMENT MADE BY THE LD. AO WITHOUT LOOKING INTO THE MERITS OF THE CASE RELATING TO THE SUBSTANTIVE ADDITION. THE LD. AR FURTHER INTIMATED THE BENCH TH AT THE APPEAL RELATING TO THE SUBSTANTIVE ADDITION IS STILL PENDING BEFORE THE LD. CIT (A). IN THIS 2 SITUATION, I AM OF THE VIEW THAT BOTH THE PROTECTIVE ASSESSMENT AND THE SUBSTANTIVE ADDITION HAVE TO BE DISPOSED OFF BY THE LD. CIT (A) TOGETHER. THE LD. DR ALSO CONCEDED FOR THE SAME. THEREFORE, IN THE INTEREST OF JUSTICE, I HEREBY REMIT THE MATTER BACK TO THE FILE OF THE LD. CIT (A) IN ORDER TO DISPOSED OFF THE APPEAL RELATING TO THE PROTECTIVE ASSESSMENT ALONG WITH THE APPEAL RELATING TO THE SUBSTANTIVE ASSESSMENT. IT IS ORDERED ACCORDINGLY. 3. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES AS INDICATED HEREIN ABOVE. PRONOUNCED IN THE OPEN COURT ON 12 TH OCTOBER, 2020. SD/ - ( A. MOHAN ALANKAMONY ) ACCOUNTANT MEMBER HYDERABAD, DATED: 12 TH OCTOBER, 2020. OKK COPY TO: - 1) SRI CH. GOVARDHAN NAIDU C/O. P. MURALI & CO., CHARTERED ACCOUNTANTS, 6 - 3 - 655/2/3, SOMAJIGUDA, HYDERABAD 500 082. 2) DCIT, CENTRAL CIRCLE - 2, HYDERABAD. 3) THE CIT (A) - 11, HYDERABAD. 4) THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), HYDERABAD. (II) ADDL. CIT, RANGE - 1, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE