ITO, W-2, Hindupur v. P. Ramakrishna Prasad,, Hindupur

ITA 278/HYD/2011 | 2000-2001
Pronouncement Date: 09-09-2011 | Result: Dismissed

Appeal Details

RSA Number 27822514 RSA 2011
Assessee PAN AAFHP3847P
Bench Hyderabad
Appeal Number ITA 278/HYD/2011
Duration Of Justice 6 month(s) 16 day(s)
Appellant ITO, W-2, Hindupur
Respondent P. Ramakrishna Prasad,, Hindupur
Appeal Type Income Tax Appeal
Pronouncement Date 09-09-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 09-09-2011
Assessment Year 2000-2001
Appeal Filed On 22-02-2011
Judgment Text
0IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B HYDERABAD BEFORE SHRI G.C. GUPTA VICE PRESIDENT AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER ITA NO.278/HYD/2011 : A SSESSMENT YEAR 2000-01 INCOME TAX OFFICER WARD-2 HINDUPUR. V/S. SHRI P. RAMAKRISHNA PRASAD HINDUPUR. ( PAN AAFHP 3847 P) (APP E L L ANT) (RESPONDENT) APPELLANT BY : SHRI B.V.PRASAD REDDY RESPONDENT BY : SHRI S.RAMA RAO DATE OF HEARING 30.8.2011 DATE OF PRONOUNCEMENT 9.9.2011 O R D E R PER G.C.GUPTA VICE PRESIDENT: THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEA R 2006-07 IS DIRECTED AGAINST THE ORDER OF THE COMMIS SIONER OF INCOME- TAX(APPEALS) 2. GROUNDS OF APPEAL OF THE REVENUE ARE AS UNDER- 1) THE ORDER OF THE COMMISSIONER OF INCOME-TAX(APP EALS) GUNTUR IS ERRONEOUS AND ALSO BAD IN LAW. 2) THE COMMISSIONER OF INCOME-TAX(APPEALS) GUNTUR OUGHT NOT TO HAVE ALLOWED THE APPEAL OF THE ASSESSEE KEEPING IN VIEW THE FACT THAT THE ASSESSEE COULD NOT PROVE THE UNAC COUNTED PURCHASES AND OTHER EXPENSES RELATED TO THE UNACCOU NTED SALES. 3. THE LEARNED COUNSEL FOR THE ASSESSEE AT THE O UTSET SUBMITTED THAT THE ORDER OF THE COMMISSIONER OF INC OME-TAX PASSED UNDER S.263 HAS BEEN CANCELLED IN APPEAL BY THE HYD ERABAD BENCH A OF THE TRIBUNAL IN ITA NO.757/HYD/2009 VIDE ORDER D ATED 6 TH AUGUST 2010 AND THEREFORE THE ORDER OF ASSESSMENT PASSED UNDER S.143(3) ITA NO.278/H/2011 SHRI P. RAMAKRISHNA PRASAD HINDUPUR. 2 READ WITH S.263 OF THE ACT DATED 29.12.2009 WHICH GAVE RISE TO THE PRESENT PROCEEDINGS HAS BECOME INFRUCTUOUS. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS RE LIED ON THE ORDER OF THE ASSESSING OFFICER. HE SUBMITTED TH AT THE ASSESSEE COULD NOT PROVE THE UNACCOUNTED PURCHASES AND OTHER EXPENSES RELATED TO THE UNACCOUNTED SALES. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. WE F IND THAT THE TRIBUNAL VIDE ITS ORDER DATED 6 TH AUGUST 2010 CITED (SUPRA) HAS CANCELLED THE ORDER PASSED BY THE COMMISSIONER OF I NCOME-TAX UNDER S.263 OF THE ACT AND THEREFORE THE ORDER OF ASSES SMENT PASSED BY THE ASSESSING OFFICER IN CONSEQUENCE OF THE ORDER P ASSED UNDER S.263 OF THE ACT BY THE COMMISSIONER OF INCOME-TAX HAS BE COME INFRUCTUOUS. ACCORDINGLY THERE IS NO MISTAKE IN T HE ORDER OF THE CIT(A) IN HOLDING THAT THE ORDER OF ASSESSMENT FRAM ED UNDER S.143(3) READ WITH S.263 DATED 29.12.2009 HAS BECOM E INFRUCTUOUS AND DIRECTING ACCORDINGLY. IN THIS VIEW OF THE MAT ER WE CONFIRM THE ORDER OF THE CIT(A) AND DISMISS THE GROUNDS OF APPE AL OF THE REVENUE. 6. IN THE RESULT APPEAL OF THE REVENUE IS DISMISS ED. ORDER PRONOUNCED IN THE COURT ON 9.9.2 011 SD/- SD/- ( CHANDRA POOJARI ) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 9 TH SEPTEMBER 2011 ITA NO.278/H/2011 SHRI P. RAMAKRISHNA PRASAD HINDUPUR. 3 COPY FORWARDED TO: 1. SHRI P. RAMAKRISHNA PRASAD PROP. BHARAT OIL DEPOT D.NO.5-3-103 MAIN RAOD HINDUPUR. 2. INCOME-TAX OFFICER WARD-2 HINDUPUR. 3. COMMISSIONER OF INCOME - TAX(APPEALS) GUNTUR 4. COMMISSIONER OF INCOME - TAX TIRUPATI 5. THE DEPARTMENTAL REPRESENTATIVE ITAT HYDERABAD . B.V.S