Asst. Commissioner of Income Tax, Circle-1(1), Tirupati V. Gangadhar Ravindra Naidu , Chittioor

MA 24/Hyd/2020

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0602 (ITAT-HYDERABAD)
• Duration Of Justice: 10 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-02-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 05-02-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 23-03-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Keywords: Tax effect

Judgement Text

MA NO 24 OF 2020 GANGADHAR RAVINDRA NAIDU CHITTOO R PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER M.A. NO 24/HYD/2020 (ARISING OUT OF 1064ITA NO./HYD/2018) ASSESSMENT YEAR: 2013-14 ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE (1)1 TIRUPATI VS. SHRI GANGADHAR RAVINDRA NAIDU, CHITTOOR PAN:AGJPR8535Q (APPELLANT) (RESPONDENT) REVENUE BY: SRI ROHIT MUJUMDAR, DR ASSESSEE BY : N O N E DATE OF HEARING: 05/02/2021 DATE OF PRONOUNCEMENT: 16/02/2021 ORDER PER SMT. P. MADHAVI DEVI, J.M. THIS M.A. IS FILED BY THE REVENUE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 26.8.2019 DISMISSING TH E REVENUES APPEAL ON ACCOUNT OF LOW TAX EFFECT. IT IS SUBMITTE D THAT IN THIS CASE, THE CONSTITUTIONAL VALIDITY OF PROVISIONS OF I.T. ACT IS UNDER CHALLENGE AND HENCE THE CASE FALLS UNDER THE EXCEPT ION LAID DOWN IN CBDT CIRCULAR NO.3/2018, DATED 11.7.2018 AND CIR CULAR NO.17/2019 DATED 9.8.2019. 2. AFTER HEARING THE LEARNED DR WHO RELIED UPON THE CONTENTIONS MADE IN THE M.A AND ON PERUSAL OF THE G ROUNDS OF APPEAL RAISED BY THE REVENUE, WE FIND THAT THERE AR E NO GROUNDS ON THE CONSTITUTIONAL VALIDITY OF ANY PROVISIONS OF THE ACT. FURTHER, CONSTITUTIONAL VALIDITY OF THE PROVISIONS OF INCOME TAX ACT CANNOT MA NO 24 OF 2020 GANGADHAR RAVINDRA NAIDU CHITTOO R PAGE 2 OF 2 BE ADJUDICATED BY THE TRIBUNAL AND THEREFORE, THE S AID EXCEPTION IN THE CBDT CIRCULAR NO.3/2018 WILL NOT APPLY TO TH E APPEALS FILED BEFORE THE TRIBUNAL. HENCE THE EXCEPTION WOULD NOT APPLY TO THE APPEAL BEFORE US. ACCORDINGLY, M.A FILED BY THE REV ENUE IS DISMISSED. 3. IN THE RESULT, M.A FILED BY THE REVENUE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH FEBRUARY, 2021. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (P. MADHAVI DEVI) JUDICIAL MEMBER HYDERABAD, DATED 16 TH FEBRUARY, 2021. VINODAN/SPS COPY TO: 1 ACIT, CIRCLE 1(1) TIRUPATI 2 SHRI GANGADHAR RAVINDRA NAIDU, D.NO.94-70, BUS ST AND AREA, SOMALA, CHITTOOR 517257 3 CIT (A)-TIRUPATI 4 PR. CIT TIRUPATI 5 THE DR, ITAT HYDERABAD 6 GUARD FILE BY ORDER