DCIT, Kurnool v. Sri M Mareppa, Ex-MLA, Kurnool

ITA 153/HYD/2010 | 2002-2003
Pronouncement Date: 01-03-2010 | Result: Allowed

Appeal Details

RSA Number 15322514 RSA 2010
Assessee PAN AKOPM6670J
Bench Hyderabad
Appeal Number ITA 153/HYD/2010
Duration Of Justice 1 month(s) 2 day(s)
Appellant DCIT, Kurnool
Respondent Sri M Mareppa, Ex-MLA, Kurnool
Appeal Type Income Tax Appeal
Pronouncement Date 01-03-2010
Appeal Filed By Department
Order Result Allowed
Bench Allotted SMC
Tribunal Order Date 01-03-2010
Date Of Final Hearing 01-03-2010
Next Hearing Date 01-03-2010
Assessment Year 2002-2003
Appeal Filed On 29-01-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A HYDERABAD BEFORE SHRI G.C. GUPTA VICE PRESIDENT AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER 1.ITA NO:152/HYD/2010 ASSTT. YEAR : 2 001-02 2.ITA NO.153/HYD/2010 2002-03 3.ITA NO.154/HYD/2010 2003-04 4. ITA NO.155/HYD/2010 2004-05 THE DY. COMMISSIONER OF INCOME TAX CIRCLE 1 KURNOOL VS SHRI M. MAREPPA KURNOOL (PAN AKOPM 6670 J) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI H. PHANI RAJU DR RESPONDENT BY : NONE O R D E R PER BENCH: THESE FOUR APPEALS PREFERRED BY THE REVENUE ARE DIRE CTED AGAINST THE COMMON ORDER PASSED BY THE CIT(A)-IV HYDERABAD DAT ED 9/11/2009 AND PERTAINS TO THE ASSESSMENT YEARS 2001-02 2002-03 2003-04 AND 2004-05. SINCE ISSUES INVOLVED IN THESE AP PEALS ARE COMMON IN NATURE THEY CLUBBED TOGETHER HEARD TOGETH ER AND DISPOSED OFF FOR THE SAKE OF CONVENIENCE. 2. THE REVENUE RAISED THE FOLLOWING GROUNDS: 1. THE CIT(A)-IV HYDERABAD HAS ERRED BY ALLOWING THE APPEAL AND DIRECTING THE ASSESSING OFFICER TO VERIFY THE GENUI NENESS OF THE EXPENSES CLAIMED BY THE ASSESSEE IN CONNECTION WITH THE PERFORMANCE OF HIS DUTIES OF HIS OFFICE AS AN MLA AND ALLOW THE SAME ACCORDINGLY AND RECOMPUTED THE TOTAL INCOME WHICH IS NOT PERMI TTED AS PER THE PROVISIONS OF SEC.251(1) (A) OF THE INCOME TAX ACT 1961 AND AS PER THE PROVISIONS OF SEC.250(4) OF THE IT ACT 1961. 2. ANY OTHER GROUNDS OF APPEAL AT THE TIME OF HEARING OF THE CASE. 2 2 3. THE MAIN GRIEVANCE OF THE REVENUE IS THAT THE C IT(A) HAS WRONGLY SET ASIDE THE ISSUE TO THE FILE OF ASSESSING OFFICER TO EXAMINE THE INCURRING OF EXPENDITURE IN PERFORMING DUTIES OF THE ASSESSEE AS AN MLA. ACCORDING TO THE REVENUE THE CIT(A) HAS NO POWER TO SE T ASIDE THE ISSUE TO THE FILE OF ASSESSING OFFICER FOR FRESH CONSIDERATIO N W.E.F. 1-6-2001 AS PER THE FINANCE ACT. 4. WE HAVE HEARD THE DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIAL ON RECORD. THE DEPARTMENTAL REP RESENTATIVE ADMITTEDLY DREW OUR ATTENTION TO THE AMENDMENT TO S ECTION 251(1)(A) OF THE ACT BY THE FINANCE ACT 2001 W.E.F. 1-6-2001 AS PER WHICH THE CIT(A) MAY CONFIRM REDUCE ENHANCE OR ANNUL THE ASSESSM ENT WHILE DISPOSING OFF THE APPEAL BY HIM. THE POWER OR HE MAY SET ASIDE IN THE SEC.251(1) (A) OF THE IT ACT HAS BEEN DELETED B Y THIS FINANCE ACT 2001 W.E.F. 1-6-2001. TO THAT EXTENT THE DEPARTME NTS GRIEVANCE IS JUSTIFIED. ACCORDINGLY WE SET ASIDE THE DISPUTED ISSUE T O THE FILE OF ASSESSING OFFICER TO CONSIDER THE ISSUE AFRESH IN THE LIGHT O F THE ORDER OF THIS BENCH OF THE TRIBUNAL IN THE CASE OF BEJJAM PARTHA SARATHI REDDY IN ITA NO.1158/HYD/2006 DATED 28.2.2008. 5. IN THE RESULT THE APPEALS OF THE REVENUE IN IT A NOS.152 153 154 AND 155/HYD/2010 ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON : 1.3.2010 SD/- SD/- G.C. GUPTA CHANDRA POOJARI VICE PRESIDENT ACCOUNTANT MEMBER DATED THE 1 ST MARCH 2010 NP 3 3 COPY FORWARDED TO: 1. THE DY. CIT CIRCLE 1 KURNOOL THE ACIT CIRCLE 1 KURNOOL 2. SHRI M. MAREPPA EX. MLA B/D 5 B CAMP KURNOOL 3. CIT(A)-IV HYDERABAD. 4. CIT HYDERABAD 5. THE D.R. ITAT HYDERABAD. `