Smt Suraiya A.Meghjani, Hyderabad v. ITO, Hyderabad

ITA 629/HYD/2009 | 2004-2005
Pronouncement Date: 21-05-2010 | Result: Allowed

Appeal Details

RSA Number 62922514 RSA 2009
Assessee PAN ACIPM2055K
Bench Hyderabad
Appeal Number ITA 629/HYD/2009
Duration Of Justice 1 year(s) 9 day(s)
Appellant Smt Suraiya A.Meghjani, Hyderabad
Respondent ITO, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 21-05-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 21-05-2010
Date Of Final Hearing 12-05-2010
Next Hearing Date 12-05-2010
Assessment Year 2004-2005
Appeal Filed On 12-05-2009
Judgment Text
. IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A HYDERABAD BEFORE SHRI G.C. GUPTA VICE PRESIDENT AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER ITA NO.629/HYD/2009 A.Y. 2004-05 SMT. SURAIYA A. MEGHJANI HYDERGUDA HYDERABAD (PAN ACIPM 2055 K) VS ITO WARD 4 (4) HYDERABAD (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI JAI PRAKASH TOSHNIWAL RESPONDENT BY : SHRI H. PHANI RAJU DR O R D E R PER CHANDRA POOJARI ACCOUNTANT MEMBER: THIS APPEAL PREFERRED BY THE ASSESSEE IS DIRECTED AGAIN ST THE ORDER PASSED BY THE CIT(A) V HYDERABAD DATED 6/3/2009 AND PERTAINS TO THE ASSESSMENT YEAR 2004-05. 2. THE ASSESSEE RAISED VARIOUS GROUNDS IN ITS APPEAL THA T THE CIT(A) ERRED IN CONFIRMING THE ESTIMATION OF INCOME BY THE ASSESSING OFFICER. AT THE TIME OF HEARING IT WAS BROUGHT TO O UR KNOWLEDGE THAT THE ASSESSMENT IN THIS ASSESSMENT YEAR IS BASED ON THE ASSESSMENT OR DERS OF ASSESSMENT YEARS 2002-03 AND 2003-04. THE ASSESSMENT OR DER OF ASSESSMENT YEARS OF 2002-03 AND 2003-04 ARE THE SUBJECT M ATTER OF APPEAL BEFORE THE ITAT. IN THESE ASSESSMENT YEARS BOTH THE PARTIES CAME ON APPEAL BEFORE ITAT THE TRIBUNAL VIDE ITS OR DER DATED ITA NO.629/HYD/2009 SMT. SURAIYA A. MEGHJANI HYDERGUDA HYD. 2 2 10/3/2010 IN ASSESSEES OWN CASE IN ITA NOS.78 79 80 81/HY D/2006 HAS SET ASIDE THE ENTIRE ISSUE TO THE FILE OF ASSESSING OF FICER FOR FRESH CONSIDERATION. AS SUCH THERE WERE NO SURVIVING ASSESSMENT ORDER IN THESE ASSESSMENT YEARS AND THERE IS NO QUESTION OF PLACING R ELIANCE ON THESE ASSESSMENT ORDERS. ACCORDINGLY WE DIRECT THE ASSESSING O FFICER TO FRAME FRESH ASSESSMENT ORDER IN ACCORDANCE WITH LAW AFTER AFFORDING AN OPPORTUNITY OF HEARING TO THE ASSESSEE. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWE D FOR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT 21: 5.2010 SD/- SD/- G.C. GUPTA CHANDRA POOJARI VICE PRESIDENT ACCOUNTANT MEMBER DATED THE 21ST MAY 2010. COPY FORWARDED TO: 1. M/S TEJ PRAKASH TOSHNIWAL ADVOCATE 4-1-6/B/4 ST. NO.6 RAMKOTE HYDERABAD 2. ITO WARD 4 (4) HYDERABAD 3. CIT(A)-V HYDERABAD. 4. CIT HYDERABAD 5. THE D.R. ITAT HYDERABAD. NP