ACIT, Bangalore v. Sri K.N. Surendra Reddy & Vinutha Reddy, Bangalore

ITA 1135/BANG/2009 | 1997-1998
Pronouncement Date: 26-04-2010 | Result: Dismissed

Appeal Details

RSA Number 113521114 RSA 2009
Bench Bangalore
Appeal Number ITA 1135/BANG/2009
Duration Of Justice 4 month(s) 24 day(s)
Appellant ACIT, Bangalore
Respondent Sri K.N. Surendra Reddy & Vinutha Reddy, Bangalore
Appeal Type Income Tax Appeal
Pronouncement Date 26-04-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 26-04-2010
Assessment Year 1997-1998
Appeal Filed On 02-12-2009
Judgment Text
ITA.1135 TO 1137/BANG/2009 PAGE - 1 IN THE INCOME-TAX APPELLATE TRIBUNAL BANGALORE BENCH A BEFORE DR. O. K. NARAYANAN VICE PRESIDENT AND SHRI. GEORGE GEORGE K JUDICIAL MEMBER I.T.A.NOS.1135 TO 1137/BANG/2009 (ASSESSMENT YEARS : 1997-98 TO 199 9-2000) ASST.COMMISSIONER OF INCOME-TAX CIRCLE -7(1) BANGALORE .. APPELLANT V. SRI. K. N. SURENDRA REDDY & SMT. VINUTHA REDDY NO.109 7 TH C MAIN 5 TH BLOCK KORAMANGALA BANGALORE-95 .. RESPONDENT APPELLANT BY : SMT. JACINTA ZINIK VASHAI ADDL. CIT RESPONDENT BY : SHRI. PRASAD L. SIRAMAT ADVOCATE O R D E R PER DR. O. K. NARAYANAN VICE PRESIDENT : THESE THREE APPEALS ARE FILED BY THE REVENUE FOR A SSESSMENT YEARS 1997-98 TO 1999-00. THESE APPEALS ARE DIRECTED AGA INST THE COMMON ORDER PASSED BY THE COMMISSIONER OF INCOME-TAX (APP EALS) III AT BANGALORE ON 31.3.2009 AND ARISE OUT OF THE ORDERS PASSED BY THE ASSESSING AUTHORITY U/S.143(3) IN THE LIGHT OF THE REVISIONAL ORDERS PASSED BY THE CIT U/S.263 OF THE IT ACT. ITA.1135 TO 1137/BANG/2009 PAGE - 2 2. THE REVISION ORDERS PASSED BY THE CIT U/S.263 WH ICH IS THE BASIS OF THE IMPUGNED REVISED ASSESSMENTS HAVE BEEN SET ASID E BY ITAT BANGALORE B BENCH AND ALLOWED THE APPEALS FILED B Y THE ASSESSEES. THE REVISION ORDERS HAVE BEEN SET ASIDE BY THE TRIBUNAL THROUGH THEIR ORDER DATED.18.1.2008 READ WITH CORRIGENDUM ISSUED ON 1.2 .2008. 3. AS THE SUBSTRATUM OF THE IMPUGNED REVISED ASSESS MENTS HAVE ALREADY BEEN UNDONE BY THE APPELLATE TRIBUNAL BY SE TTING ASIDE THE REVISION ORDERS PASSED BY THE CIT U/S.263 THE IMPU GNED ASSESSMENTS DO NOT SURVIVE IN LAW. AS SUCH THE APPEALS FILED BY THE REVENUE ALSO DO NOT SURVIVE. THEY ARE DISMISSED AS INFRUCTUOUS. 4. ORDER PRONOUNCED ON MONDAY THE 26TH DAY OF APRI L 2010 AT BANGALORE. SD/- SD/- (GEORGE GEORGE K) (DR. O. K. NARAYANAN) JUDICIAL MEMBER VICE PRESIDEN T MCN* COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF ITAT NEW DELHI 7. GF ITAT BANGALORE BY ORDER ASST.REGISTRAR