Sri. P. Shyamaraju, Bangalore V. DCIT, Bangalore

ITA 986/BANG/2014

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 8406 (ITAT-BANGALORE)
• Duration Of Justice: 5 year(s) 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 25-07-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K V ARAVIND
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND ITA NO. 986 / BANG / 20 1 4 ASSESSMENT YEAR : 2 0 0 3 0 4 SRI P. SHYAMARAJU, #343, IV MAIN, UPPER PALACE, ORCHARDS, SADASHIV AGAR, BANGALORE 560080. P AN: A I OP P 2600D VS. DCIT, CENTRAL CIRCLE 2 (3), BANGALORE. APPELLANT RESPONDENT ASSESSEE BY : SHRI NARENDRA SHARMA , ADVOCATE R EVENUE BY : SHRI K. V. ARAVIND, STANDING COUNSEL DATE O F H EARING : 12 .0 9 .2019 DATE OF PRO NOUNCEMENT : 11. 1 0 .2019 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE ASSESSEE AND IT IS DIRECTED AGAINST THE ORDER OF LEARNED CIT (A) VI, BANGALORE DATED 25.03.2014. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY THE LEARNED AR OF THE ASSESSEE THAT THIS APPEAL IS ARISING OUT OF THE ASSESSMENT ORDER PASSED BY THE AO AS ON 19.12.2011 U/S 143 (3) R.W.S. 263 BUT THIS ASSESSMENT ORDER HAS TO BE SET ASIDE BECAUSE THE ORDER OF CIT U/S 263 IS CANCELLED BY THE TRIBUNAL IN ITA NO. 612/BANG/2011 DATED 30.07.2015 AND HE SUBMITTED A COPY OF THIS TRIBUNAL ORDER. IN REPLY, LEARNED DR OF THE REVENUE HAD NOTHING TO SAY. ACCORDINGLY, THIS ASSESSMENT ORDER PASSED U/S 143 (3) R.W.S. 263 IS SET ASIDE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (PAVAN KUMAR GADALE) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 11 TH OCTOBER, 2019. /MS/ ITA NO. 986/BANG/2014 PAGE 2 OF 2 COPY TO: 1. APPELLANT 4. CIT (A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.