CH.GOVERDHAN NAIDU,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, HYDERABAD

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ITA 836/HYD/2019Status: DisposedITAT Hyderabad12 October 2020AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that both the protective assessment and the substantive addition should be disposed of together by the CIT(A). The matter was remitted back to the CIT(A) for a joint disposal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order concerning a protective assessment. The CIT(A) had disposed of the appeal without considering the merits of the substantive addition, which was still pending before the CIT(A).

What were the issues?

Whether the CIT(A) erred in disposing of the appeal relating to protective assessment without considering the merits of the substantive addition. The need for joint disposal of protective and substantive assessments.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCH “A-SMC”, HYDERABAD

Before: SHRI A. MOHAN ALANKAMONY

For Appellant: Shri P. Murali Mohan Rao
For Respondent: Shri Nilanjan Dey, DR
Hearing: 07/10/2020Pronounced: 12/10/2020

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A-SMC”, HYDERABAD BEFORE SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER (Through Virtual Hearing) Assessment Year: 2011-12 Ch. Govardhan Naidu, Vs. DCIT, Hyderabad. Circle-2, PAN:ADDPC 6489 M Hyderabad. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Nilanjan Dey, DR Date of hearing: 07/10/2020 Date of pronouncement: 12/10/2020 ORDER PER A. MOHAN ALANKAMONY, AM.:

This appeal is filed by the assessee against the order of the ld. CIT (A)-11, Hyderabad in appeal No. 0210/2013-14/DCIT CC-2/CIT(A)- 11/2018-19/Hyd, dated 29/03/2019 passed U/s. 143(3) r.w.s 250(6) of the Act for the AY 2011-12.

2.

At the outset, it is observed that the Ld. CIT (A) has disposed off the appeal relating to protective assessment made by the Ld. AO without looking into the merits of the case relating to the substantive addition. The Ld. AR further intimated the Bench that the appeal relating to the substantive addition is still pending before the Ld. CIT (A). In this situation, I am of the view that both the protective assessment and the substantive addition have to be disposed off by the Ld. CIT (A) together. The ld. DR also conceded for the same. Therefore, in the interest of justice, I hereby remit the matter back to the file of the Ld. CIT (A) in order to disposed off the appeal relating to the protective assessment along with the appeal relating to the substantive assessment. It is ordered accordingly.

3.

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above.

Pronounced in the open Court on 12th October, 2020.

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