AMERICAN INFOSERV PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE 1(1), HYDERABAD

ITA 653/HYD/2025Status: DisposedITAT Hyderabad03 July 2026AY 2009-107 pages
AI SummaryAllowed

What were the facts?

The assessee challenged orders giving effect to a previous CIT(A) order. The assessee had previously filed appeals against the original CIT(A) order, which were allowed by the ITAT. The department also filed appeals against the original CIT(A) order, which were dismissed by the ITAT.

What did the Tribunal hold?

The Tribunal held that the orders giving effect to the previous CIT(A) order would not survive as the ITAT had already deleted the additions. Therefore, these orders were set aside, and the assessee's appeals were allowed.

What were the issues?

Whether the ITAT's prior decision allowing the assessee's appeals and dismissing the revenue's appeals rendered subsequent 'giving effect' orders invalid. Whether the revenue's pending appeal before the High Court impacted the current appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 10A,Section 40(a)(ia),Section 40A(3),Section 142(2A),Section 142(2C)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD B-BENCH, HYDERABAD

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G

Pronounced: 03.07.2026

PER VIJAY PAL RAO, VICE PRESIDENT:

These two appeals by the Assessee are directed against two separate Orders of the learned CIT(A) both dated 18.03.2025 arising from the Orders passed by the Assessing Officer dated 09.05.2017 giving effect to the Order of the learned CIT(A) dated 21.02.2017 for the assessment years 2009-2010 and 2010-2011. 2. At the time of hearing, the

The order continues below.

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