Itta/76/2013 Of Commissioner Of Income Tax - Iv v. M/S. Anand Food Products

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH ATHYDERABAD THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAAND THE HON’BLE MS. JUSTICE G. ROHINI I.T.T.A. No.76 of 2013 DATE: 25.06.2013 Between: Commissioner of Income Tax-VI,Hyderabad. … Appellant And M/s. Anand Food ProductsHyderabad. … Respondent This Court made the following: THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTAANDTHE HON’BLE MS. JUSTICE G. ROHINI I.T.T.A No.76 of 2013 JUDGMENT:(Per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) This appeal is sought to be admitted on the following suggested substantial question of law. “Whether on the facts and in the circumstances of the case theappellate Tribunal is justified in disposing of the appeal in ITANo.1180/Hyd/2011, in spite of the order passed in ITANo.598/Hyd/09, dated 23.04.2010 by the appellate Tribunal insofar asnullifying the order of Commissioner of Income Tax passed underSection 263 of Income Tax Act did not become final by reason ofpendency of the appeal preferred against before the Hon’ble HighCourt?” It appears from the impugned order that the Tribunal has held that inview of its earlier decision dated 23.04.2010 the matter does not require anyfurther adjudication, as the point involved in it is consequential in nature. Therefore, we do not find anything wrong on the part of the Tribunal infollowing its earlier decision. Hence, on the suggested question of law thisappeal cannot be adjudicated. However, we make it clear that in the event ofthe revenue succeeding in the pending appeal, it is open for it to question thepresent issue. The appeal is accordingly dismissed. No costs. _____________________ K.J. SENGUPTA, CJ ______________ G. ROHINI, J Date: 25.06.2013ES