Mr. Thunuguntla Jagan Mohan Rao, V. The Deputy Commissioner of Income Tax

ITTA/22/2020

AI Insights

The case involves an appeal under Section 260A of the Income Tax Act, 1961, against the order of the Income Tax Appellate Tribunal, Hyderabad Bench 'A'. The appeal was filed by Mr. Thunuguntla Jagan Mohan Rao challenging the tribunal's decision dated 25-10-2019 concerning the assessment year 2011-12. The High Court of Telangana, after hearing the arguments from both sides, decided to set aside the previous order and remand the matter back to the tribunal for a fresh consideration, aligning it with another related case, I.T.A.No.98/Hyd/2016.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 753491 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 24-09-2020
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: B SHARMA
• Assessee Lawyers: A V A KARTIKEYA
• Keywords: Appeal; Assessment Year 2011-12; Income Tax; Income tax appellate tribunal; Hyderabad
• Section: 260A; 26(1)

Judgement Text

"IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THURSDAY,THE TWENW FOURTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY PRESENT THE HONOURABLE SRI JUSTICE M.S.RAMACHANORA RAO AND THE HONOURABLE SRI JUSTICE T.AMARNATH GOUD INCOME TAX TRIBUNAL APPEAL NO: 22 OF 2020 Appeal Under Section 260 A of the lncome Tax Act, 1961 against order of the lncome Tax Appellate Tribunal, Hyderbad Bench 'A' , Hyderabad in l.T A. No. 513 lHydl2017 ( Assessment Year 2011-12) dated 25-10-2019 preferred against the order dated 10-03-2015 in CIT ( C) 1263 111114-15 on the file of the Pr, Commissioner of lncome - Tax ( Central ), Hyderabad preferred against the order of the Deputy Commissioner of lncome Tax, Central Circle -2 (1) Hyderabad dated 31-12-2015 in PAN No. ABBPT6298 D . Between: Mr. Thunuguntla Jagan Mohan Rao, No.- 13-14-18, 3rd Line, Gunturivari Thota, Guntur - 522 001 ...APPELLANT AND The Deputy Commissioner of lncome Tax, Central Circle - 2('1), Hyderabad, Aayakar Bhavan, Opposite LB Stadium, Basheerbagh, Hyderabad - 500 004. ...RESPONDENT Counsel for the Appellant: SRI A. V. A. SIVA KARTIKEYA Counsel for the Respondent: SRI B. NARASIMHA SHARMA, Senior Counsel For Central Taxes ) The Court delivered the following: Judgment HONOURABLE SRI JUSTICE M.S.RAMACHt DRA RAO AND HONOI, RABLE SRI JUSTICE T.AMARNA'I tI (;OUt) Heard learned counsel for appeilant and Sri Il.Narasimha Sharma, lealned Senior Counsel for Central Taxes appearing for respondents. 2. [n this appeal, the order dt.25.10.2019 passed bv the Income Tax Appellate Tribunal, Hyderabad Branch'A'. H'rderabad 111 l.T.A.No.51i'tlydl2017 perlaining to the assessment yrar 201l-12 is assa iled. 3. I.'f .A. 'o.513iHvd12017 was disposed by thr: s;rid Tribunal along with I.1 .A.No.98/Hydi2016. 4. LT.T..A.No.20 of 2020 was f iled against I.T.A.No.98 ' lyd/2016. This Courl had set a: irte the orcler dt.25-10-201':) passed in I.T.A.No.98/Hyd/2016 v,rlr ts judgrrent dt.l3-08-20:1,.) in LT.T.A.No.20 cf 2020 and rema:rrle,l the matter back to the said Tribunal after condoning the delay in fii;rg the appeal belore the Irr,.:orre Tax Appellate Tribunal. 5. It is n.rt in dispute that l.T.A.No.sl3/Hycii20 17 rvas directed against the :rder olC.l.T. (A)-12, Hyderabad dt.21-l)-l0l(r ancl the said orde r had been passed in exercise of powers unt|:r Section 26-l of I.T.T.A. No.22 of 2020 JUDGMEN'[: lPcr Hon'ble Sri Justice M.S. Ramachanclra Ra r) the Income Tax Act, 196 I relating to the same assessment year Z0l!_ t2. 6. In this view of the matter, we deem it appropriate to set aside the order dt.25- l0-2019 in LT.A.No.5 l3lHydl20t7 as well and remand the same also to the Income Tax Tribunal, Hyderabad for consideration along with I.T.A.No.9g/Hvdl20l6. 7. The appeal is allowed as above. No costs. I Consequently, nriscellanecus pctitions, pen<1ing if any, shall stand closed. //TRUE COPY// Sd/. K. GANGADHARA RAO, JOINT REGISTRAR l' sEcTroN brrrcen To 1. The Income Tax Appellate Tribunal, HYderbad Bench .'A' , Hyderabad 2. The Pr. Commissioner of lncome - Tax ( Central ), 3'o Floor, Posnett Bhavan, Tilak Road, Ramkote, Hyderabad 3. The Deputy Commissioner of lncome Tax, Central Circle -2 (1) Hyderabad 4. One CC to SRI A. V. A. SIVA KARTIKEYA, Advocate [OPUC] 5. One CC to Sri B. Narasimha Sharma, Senior Counsel for Central Taxes (oPUC) 6. Two CD Copies ( HIGH COUR't. MSRJ & TAJ DATED:24109/2020 JUDGMENT lTTA.No.22 ol 2020 ALLOWING THE APPEAL WITHOUT COSTS s t0IocT 2020 rc! 14 (- 1 c 6 } t, IoItuto t I "