Itta/465/2013 Of Smt.sunitha Sharma v. Asst.commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE, ANDHRAPRADESH AT HYDERABAD WEDNESDAY, THE TWENTY THIRD DAY OFOCTOBER TWO THOUSAND AND THIRTEEN PRESENT THE HON’BLE THE CHIEF JUSTICESRI KALYAN JYOTI SEN GUPTA AND THE HON'BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. Nos. 463, 464, 465, 466, 471, 472 and 498 of 2013 Between: Shri Shiv Kumar Sharma AND Dy. Commissioner of Income Tax,Central Circle-2, Hyderabad ..... Appellant .....Respondent The Court made the following : COMMON JUDGMENT:(per the Hon’ble the Chief Justice Sri K.J.Sengupta) We have heard learned counsel for the appellantsand gone through the impugned judgment and order ofthe learned Tribunal. We are surprised to see that the learned Tribunal by one judgment has decided number of appeals whichare having separate, different and distinct cause ofaction and involve separate issues. Even theassessees are separate. We are astonished to see asto how in a slipshod manner number of appeals can bedisposed of. We, therefore, set aside the order on thatground alone, because there is no commonness oridentity of the issues. We direct the learned Tribunal todecide the appeals separately and independently inaccordance with law, if it is required to be decided onthe date of hearing, as it is said that some of theappeals preferred against the judgment of the learnedTribunal by the same assessees, have been dismissed.This fresh exercise shall be completed within twomonths from the date of communication of thisjudgment. The appeals are accordingly disposed of. Noorder as to costs. ______________________ Kalyan Jyoti Sengupta, CJ. ______________ Sanjay Kumar, J.