Itta/77/2024 Of The Principal Commissioner Of The Income Tax v. Smt. Neela Reddy Moramreddy

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THURSDAY, THE THIRTIETH DAY OF JANUARYTWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHYTHE HONOURABLE SRI IUSTilEDT,TNNSING RAO NANDIKONDA INCOME TAX TRIBUNAL APPEAL NO: 77 oF 2024 lncome tax Tribunar Appeal under section 260-4 of the lncome tax Act, j961,against the order of the rncome Tax Apperate Tribunar, Hyderabad ,,A,, Bench,Hyderabad in lrA No.602/Hydt2o2o for Assessmen t year 2014_2015 dated 1 9-10_2023, preferred against the order of the commissioner of rncome Tax (Appears)-6,64, lT Towers, AC Guards, Hyderabad dated 21_09_2020 in Appeal No 10528/2019_2olA2lclr(A)-6, preferred against the order of the Assistant commissioner oflncome Tax, Cicte-14(1),Hyderabad dated 28-09-2016 in pAN/GtR NoAFAPIU7614R , Between: The Princrpal Commrssioner, of lncome Tax, 6th Floor, Signature Towers.Kondapur. opposite Botanical crrouni, Hvj6ir6ro I b'oooea ...Appellant / Respondent AND 38 Smt .o_pp_Ramkee Neela Reddy rowers. lvloramreddy.. Gaa6;bo;ii. plot No iy;;,;ffi:iitjod, 43, Menaksh Bambooss, Sv.No.33 IFAN rito",&AFAPM7614R) ...Respondents / Appellant Counsel for the Appellant Sri P Murali KrishnaSenior SC for lncome Tax Counsel for the Respondent : _ _ - The Court delivered the following Judgment : / .I'HE HON'I}I-E SRI.IUSTICE P.SAM KOSHY ANI) THE HON'BI-E SRI,IT,STICE NARSING IIAO NANDIKONDA l.'f.l'.A.No.77 of 2024 .IT-]DGMENI':, 1,, , H ,n hle .<' t Jutrt., P.SAlt li0Slll : The present is an appeal rvhich has been llled assailing the order dated19.10.2023 passed in ITA.No.602/Hyd/ 2020, for the assessment year2014-2015, by thc Incomc Tax Appellate Tribunal, Hyderabad 'A' Bench(l'or short, the'l'ribunal). 2. Perusal ol'the record rvould show that a common order was passed bythe Tribunal on lc).10.1023 in tw,o [TAs i.e., Il'A.No.602 ol 2020 againstwhich the present appeal has been fl led and ITA.No.3 of 2021 , the revenuehad preferred another appeal i.e., ITTA.No.63 of 2024. The said appealcame up fbr hearing befbre the coordinate Bench of this High Court whichstood decided on 04.09 2024. Afier hearing the counsel for the appellant soalso the counsel lor the assessee, the appeal was dismissed hotding thatthere was no substantial qucstion ol larv and the contentions which has beenraised by the appellants bcing ol- factual in nature which have been dulydiscussed by the Tribunal tI 3. Given the fact that the connected appeal arising out of the connected ITA which has been decided by the same Tribunal in respect of the sameassessee vide common impugned order, we are inclined to dismissed thepresent appeal as well on the same terms. Accordingly, the instant appealstands dismissed lor want of any substantial question of law. As a sequel, miscellaneous applications pending, if any, shall standclosed. No order as to costs. Sd/- M; VIJAYA BHASKERJT REGISTRARECTION OFFICER //TRUE COPY// To, 1. The lncome Tax Appellate Tribunal, Hyderabad "A" Bench, Hyderabad 2. TheCommissioner of lncome Tax (Appeals)-6, 64, lT Towers, AC Guards,HyderabadHyderabad 3. The Assistant Commissioner of lncome Tax, Circle-14(.1), Hyderabad 4. One CC to Sri P Murali Krishna, Senior Standing Counsel for lncome TaxIoPUCIIoPUCI 5 Two CD Copies VA/gh I HIGH COURT DATED:30101t2025 *ffi.,\4o()10 [rfl [2[2i]JUDGMENT-l'('-lTTA.No.77 ot 2024L):ila/DISMISSING THE ITTAITTA)p DISMISSING THE ITTAITTA