Itta/23/2021 Of Principal Commissioner Of Income Tax v. Sri Nama Nageshwar Rao

oF TELANGANArN rHE [HrGH ]"or*IfSIrtJ*=otJ#E MONDAY, 'ffio riousnND AND TwENTYTHREE PRESENT THE HON'BLE [JUSTICE P.SAM KOSHY] AND THE HON'BLE INCOME [ L Nos: ][2][1&23][ ot ][2O2'l] l.T.T.A. No.21[ot ][2021] 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 ] [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 ][ dated 31-03-2013'] Between: E::f; s3#;,Til1i,,1,".131f [lr',io'330"-"'(centrar)'7'[h] Floor, AaYakar [Bhavan'] ...Appellant AND 1 2eA' [Road ] [o ][36' ] [ubiree]iii,I ise#:;l#t [&1: tE^\:,fr3;3R136#i ] ...Respondent Counsel [for the Appellant: ] [K' ][MAMATA' ] [lT ] Counsel [forthe ][Respondent: ][M/s' ] |.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 theOrder 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, JubileeHills, Hyderabad-s0O 033. [PAN: ] ...Respondent Counsel for the Appellant: SRI K. MAMATA, SC FOR lT DEPARTMENT Counsel for the Respondent: M/s. MN ADVOCATESThe Court made the following: COMMON ORDER \. THE HON'BLE SRI JUSTICE P. SAM KOSHYANDTHE HON'BLE SRI JUSTICD LAXMI NARAYANA ALISHETTYI.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 forIncome Tax appearing. for the appellant and perused the record.2. These appeals have been hled assailing the order dated19.11.2O19 passed in I.T.A.Nos.1356 & 1358/Hydl2Ot9 for theAssessment Years 20O9-1O & 2011-12 on the frle of the learnedIncome Tax Appellate Tribunal, Hyderabad Bench A,, Hyderabad(hereinafter referred to as 'the TribunalJ pending consideration ofthe appeal before this Court. 3. The Assessing Ofhcer has in fact passed consequentialorders on 3I.O5.2O21. It has also been brought to the notice ofthis Court that the said order is under further chailenge by theAssessee before the Commissioner of Income Tax [Appeal]. 4. In view of the developments that have been transpired inbetween, learned counsel for the appellant at this juncture praysthat the question of law raised in the appeals be left open to beconsidered in an appropriate case. 5. Given the said submissior-rs, both the appeals staldsdisposed of as not pressed. However, the question of iaw raised in ). il.,rri r. ,':] 2 PSK.J & LNAJI T.T.A.No.21 e$ 23 of 2O2l 1S left open to left open to open to to be considered and decided in an the appeals1S left open to left open to open to to appropriate case. There shall be no order as to costs Miscellaneous applications pending, if any, shall standclosed.closed. Sd/- M. VIJAYA JOINT REGISTRARc?I),.- //TRUE COPY// SECTION OFFICER' To, 1. The lncome [Tax ][Appellate Tribunal, Hyderabad Bench ]['8" ][Hyderabad] 2. The Commissioner [of lncome ][Tax ][(Appeals)-12' Hyderabad'] 5. Given the said submissior-rs, both the appeals staldsdisposed of as not pressed. However, the question of iaw raised in ). il.,rri r. ,':] 2 PSK.J & LNAJI T.T.A.No.21 e$ 23 of 2O2l 1S left open to left open to open to to be considered and decided in an the appeals1S left open to left open to open to to appropriate case. There shall be no order as to costs Miscellaneous applications pending, if any, shall standclosed.closed. Sd/- M. VIJAYA JOINT REGISTRARc?I),.- //TRUE COPY// 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 [K. ][MAMATA, ] [for lT DEPARTMENT ] 5. One CC to [M/s. ][I\4N ][ADVOCATES, ][Advocates ][ ] 6. Two CD [CoPies]\\ kam [\A'.] VII ..7- l HIGH COURT DATED:0911012023 COMMON ORDER lTTA.No.21 & 23 o12021 DISPOSING OF THE APPEALS STATEIclNu\ [1t8]o2jtt cEsPnI