Principal Commissioner of Income Tax Central V. Sri Nama Nageshwar Rao

ITTA/21/2021

AI Insights

The case involves two appeals (I.T.T.A. Nos. 21 & 23 of 2021) filed against the orders of the Income Tax Appellate Tribunal, Hyderabad, concerning the assessment years 2009-10 and 2011-12. The appeals were heard by the Hon'ble Sri Justice P. Sam Koshy and the Hon'ble Sri Justice Laxmi Narayana Alishetty. The appellant, represented by Ms. K. Mamata, Senior Standing Counsel for the Income Tax Department, challenged the orders passed by the Tribunal. However, due to subsequent developments, including the passing of consequential orders by the Assessing Officer and further challenges by the assessee, the appellant requested that the questions of law be left open for consideration in a future appropriate case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 684716 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 09-10-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: M S MN ADVOCATES
• Assessee Lawyers: K MAMATA
• Keywords: Appeal; Assessment Year; Income Tax; Income tax appellate tribunal; Consequential Orders
• Section: 2604

Judgement Text

"rN rHE HrGH \"or*IfSIrtJ*=otJ#E oF TELANGANA MONDAY, THE NINTH DAY OF OCTOBER 'ffio riousnND AND TwENTYTHREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY [ 3386 ] ...Appellant ...Respondent AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY INCOME TAX TRIBUNAL APPEA L Nos: 21&23 ot 2O2'l l.T.T.A. No.21 ot 2021 Between: Floor, AaYakar Bhavan' lncome Tax Tribunal Appeal Under Section 260,4 of the lncome Tax Act' against the order of the lncome Tax Appellate Tribunal' Hyderabad Bench 'A\" Hyderabad in ITA No.135B t{ydt2O19' for assessmenlYear 2011-12 dated 19-1 1- 2019 preferred against the Order of the Commissioner of lncome Tax (Appeals)-12' Hyderabad, Appeal No\"10307t2017-18 daled 26-07-2019' preferred against the OrOer of rhe Deputy Commissioner of lncome-tax Central Circle -3' Hyderabad' PAN/GIR No AAVPN8500E dated 31-03-2013' E::f; s3#;,Til1i,,1,\".131f lr',io'330\"-\"'(centrar)'7'[h AND iii,I ise#:;l#t &1: tE^ :,fr3;3R136#i 1 2eA' Road N o 36' J ubiree Counsel for the Appellant: SRI K' MAMATA' SC FOR lT DEPARTMENT Counsel forthe Respondent: M/s' MN ADVOCATES |.T.T.A.No.23 ol 2021 lncome Tax Tribunal Appeal Under Section 2604 of the lncome Tax Act, against the order of the lncome Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad in ITA No.1358lHydl2019, for assessment Year 2009-10 dated 19-1 1- 2019 preferred against the Order of the Commissioner of lncome Tax (Appeals)-12, Hyderabad, Appeal No. 1030312017-18 daled 26-07-2019, preferred against the Order of the Deputy Commissioner of lncome-tax Central Circle -3, Hyderabad, PAN/GlR No. AAVPNBS0OE dated 31-03-2013. Between: Principal Commissioner of lncome Tax (Central), 7th Floor, Aayakar Bhavan, Basheerbagh, Hyderabad -500 004. ...Appellant AND Sri Nama Nageshwar Rao, H No. 8-2-2931821A11129A, Road No. 36, Jubilee Hills, Hyderabad-s0O 033. [PAN: AAVPN8500E] ...Respondent Counsel for the Appellant: SRI K. MAMATA, SC FOR lT DEPARTMENT Counsel for the Respondent: M/s. MN ADVOCATES The Court made the following: COMMON ORDER . THE HON'BLE SRI JUSTICE P. SAM KOSHY AND THE HON'BLE SRI JUSTICD LAXMI NARAYANA ALISHETTY I.T.T.A.Nos.2l &23 of 202L COMMON ORDER:(per uon'bte Sa,tustice p:sAM KoSHy) Heard Ms. K. Mamata, learned Senior Standing Counsel for Income Tax appearing. for the appellant and perused the record. 2. These appeals have been hled assailing the order dated 19.11.2O19 passed in I.T.A.Nos.1356 & 1358/Hydl2Ot9 for the Assessment Years 20O9-1O & 2011-12 on the frle of the learned Income Tax Appellate Tribunal, Hyderabad Bench A,, Hyderabad (hereinafter referred to as 'the TribunalJ pending consideration of the appeal before this Court. 3. The Assessing Ofhcer has in fact passed consequential orders on 3I.O5.2O21. It has also been brought to the notice of this Court that the said order is under further chailenge by the Assessee before the Commissioner of Income Tax [Appeal]. 4. In view of the developments that have been transpired in between, learned counsel for the appellant at this juncture prays that the question of law raised in the appeals be left open to be considered in an appropriate case. 5. Given the said submissior-rs, both the appeals stalds disposed of as not pressed. However, the question of iaw raised in ) . il.,rri r . ,':] ' :1,1{: / ..7- 2 PSK.J & LNAJ I T.T.A.No.21 e$ 23 of 2O2l the appeals 1S left open to be considered and decided in an appropriate case. There shall be no order as to costs Miscellaneous applications pending, if any, shall stand closed. //TRUE COPY// Sd/- M. VIJAYA BHASKER JOINT REGISTRAR ,.- c?I) SECTION OFFICER' To, 1. The lncome Tax Appellate Tribunal, Hyderabad Bench '8\" Hyderabad 2. The Commissioner of lncome Tax (Appeals)-12' Hyderabad' 3. The Deputy Commissioner of lncome-tax Central Circle -3' Hyderabad 4. One CC to SRI K. MAMATA, SC for lT DEPARTMENT [OPUC] 5. One CC to M/s. I 4N ADVOCATES, Advocates [OPUC] 6. Two CD CoPies kam A'. VII HIGH COURT DATED:0911012023 COMMON ORDER lTTA.No.21 & 23 o12021 DISPOSING OF THE APPEALS 1b l { I Nu 1t8 2j t I STATE c l o t cEsPnI "