BSCPL Infrastructure Limited, Hyderabad V. Dy. Commissioner of Income Tax , Central Circle-1(2), Hyderabad

MA 57/Hyd/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 4891 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB-A
• Assessment Year: 2010-2011
• Appeal Filed On: 06-08-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: E SRIDHAR
• Assessee Lawyers: D V ANJANEYULU
• Keywords: FORM 26AS
• Section: 80IA; 254(2)

Judgement Text

M.A NOS.56 & 57/ HYD/2021 IN ITA NOS.1533 & 1534/HYD/2018 1 IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD (THROUGH VIDEO CONFERENCING) BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER M.A.NOS.56 & 57/HYD/2021 (ARISING OUT OF ITA NOS.1533 & 1534/HYD/2018) ASSESSMENT YEARS: 2009-10 & 2010-11 M/S. BSCPL INFRASTRUCTURE LIMITED, M/S. ANJANEYULU & CO., CHARTERED ACCOUNTANTS, 30, BHAGYALAKSHMI NAGAR, GANDHI NAGAR, HYDERABAD. PAN NO.AAACB8316K) VS. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(3), HYDERABAD. (APPELLANT) (RESPONDENT) ASSESSEE BY: SRI D.V. ANJANEYULU - AR REVENUE BY : SRI E. SRIDHAR - DR DATE OF HEARING: 17/09/2021 DATE OF PRONOUNCEMENT: 24/09/2021 ORDER PER S. S. GODARA, J.M. THESE ASSESSEES TWIN MISCELLANEOUS APPLICATIONS FI LED U/S 254(2) OF THE INCOME TAX ACT, 1961 ( IN SHORT ACT) SEEK TO RECALL THE TRIBUNALS COMMON ORDER DATED 15.02.2021 REMITT ING THE ISSUE OF FORM 26AS MISMATCH BACK TO THE ASSESSING OFFICER. HEARD BOTH THE PARTIES. CASE FILES PERUSED. 2. WE HAVE GIVEN OUR THOUGHTFUL CONSIDERATION TO RI VAL CONTENTIONS AND FIND FORCE IN THE ASSESSEES INSTAN T MISCELLANEOUS APPLICATIONS FOR THE PRECISE REASON THAT OUR IMPUGN ED ORDER HAD M.A NOS.56 & 57/ HYD/2021 IN ITA NOS.1533 & 1534/HYD/2018 2 OMITTED TO ADJUDICATE THE ASSESSEES 80IA DEDUCTION CLAIM RAISED IN 3 RD SUBSTANTIVE GROUND IN ASSESSMENT YEARS, RESPECTIVE LY. WE THEREFORE RESTORE THE INSTANT IDENTICAL LATTER ISS UE OF SEC.80IA AS WELL BACK TO THE ASSESSING OFFICER FOR HIS AFRESH ADJUD ICATION AND FACTUAL VERIFICATION IN THE VERY TERMS. NO OTHER GROUND HAS BEEN PRESSED BEFORE US. 3. THESE ASSESSEES M.A. NOS.56 AND 57/HYD/2021 ARE ALLOWED IN ABOVE TERMS. A COPY OF THIS COMMON ORD ER BE PLACED IN THE RESPECTIVE CASE FILES. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH SEPTEMBER, 2021. SD/- SD/- SD SD/-SD (LAXMI PRASAD SAHU) ACCOUNTANT MEMBER (S.S. GODARA) JUDICIAL MEMBER HYDERABAD, DATED 24 TH SEPTEMBER, 2021. TYNM/SPS COPY TO: S.NO ADDRESSES 1 M/S. BSCPL INFRASTRUCTURE LIMITED, M/S. ANJANEYULU & CO., CHARTERED ACCOUNTANTS, 30, BHAGYALAKSHMI NAGAR, GANDHI NAGAR, HYDERABAD. 2 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRC LE 1(3), HYDERABAD. 3 CIT (A) - 1 , HYDERABAD 4 PR. CIT 1 , HYDERABAD 5 DR, ITAT HYDERABAD BENCHES 6 GUARD FILE BY ORDER