Smt. Devarampally Prameela, Suryapet vs Department Of Income Tax

ITA No.166/Hyd/2014 : Asst. Year 2009-10

Income Tax Officer, Ward-1, V/s. Smt. Devarampally Prameela Suryapet Suryapet

( PAN - AHMPC 1674 M)

(Appellant) (Respondent)

Appellant by : Shri Rajat Mitra

Respondent by : Shri S.Rama Rao

Date of Hearing 21.01.2015 Date of Pronouncement 21.01.2015

ORDER

Per D.Manmohan, Vice President

This appeal is filed at the instance of the Revenue and it pertains to assessment year 2009-10.

2. The only effective ground urged by the Revenue reads as under-

"1. ...

2. The ld CIT(A) erred in wrongly taking the date of issue of notice U/s. 148 as 16.11.2010 to come to the conclusion that the notice U/s. 148 was served before the expiry of time available for issuing notice u/s. 143(2) of the Act i.e before 31.09.2011. But as per the records the notice u/s. 148 was actually issued on 16- 11-2011, i.e. after the expiry of time available for issuing notice u/s. 143(2) of the Act. Hence the order of ITAT in the case of Enadu Relief Fund Vs. DDIT (E)-

2 ITA No.166/Hyd/2014 Smt. Devarampally Prameela Suryapet

II relied upon by the ld. CIT(A) is not applicable to the facts of the case.

3 ......"

3. We have heard the Learned Departmental Representative as well as the learned counsel for the assessee in this regard. There is no dispute with regard to the fact that the date of issue of notice under S.148 is 16.11.2011, but wrongly mentioned by the CIT(A) as 16.11.2010. But, the fact remains that the learned CIT(A) disposed of the appeal on merits also. As can be noticed from paragraphs 5.2 onwards, both the issues on merits were disposed of in favour of the assessee, and the Revenue did not choose to file necessary appeal on these issues. Such being the case, the issue concerning the validity of reopening of assessment is academic in nature and therefore, of only academic importance. Subject to clarification that the date of issuance of notice is 16.11.2011, the appeal filed by the Revenue is treated as infructuous and accordingly dismissed.

4. As pronounced in the open court, the appeal filed by the Revenue is dismissed.

Sd/- Sd/- (P.,M.Jagtap) (D.Manmohan) Accountant Member Vice President

Dt/- 21st January, 2015

Copy forwarded to:

1. Smt. Devarampally Prameela, W/o. Jayasekhara Reddy, H.No.1-6-p141/7/2/C2, Sri Vidyanagar Colony, Suryapet 508 213

2. Income Tax Officer Ward 1, Suryapet

3. Commissioner of Income-tax(Appeals)-VI , Hyderabad

4. Commissioner of Income-tax V, Hyderabad

5. Departmental Representative, ITAT, Hyderabad. B.V.S