The Principal Commissioner of Income Tax - 1 vs. M/s. A.P. Beverages Corporation Ltd.,

ITTA/356/2019HC TelanganaHBHC01029691201918 October 2023Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that subsequent developments had transpired, specifically that the Assessing Officer had passed a final order. Consequently, the Court was informed that nothing further remained to be adjudicated upon in the present appeal. In light of these developments, the High Court decided to dispose of the appeal. No order was made as to costs. Any pending miscellaneous applications were also closed.

What were the facts?

This matter concerns an appeal filed by the Principal Commissioner of Income Tax - 1, Hyderabad, against an order dated 29-01-2019 passed by the Income Tax Appellate Tribunal (ITAT), Hyderabad Bench "A". The ITAT's order was in relation to ITA No. 665/Hyd/2018, which itself was an appeal against the order of the Commissioner of Income Tax (Appeals) - 1. The original assessment order was passed by the Deputy Commissioner of Income Tax, Circle - 1 (1), Hyderabad, on 30-12-2016. The assessee is M/s. A.P. Beverages Corporation Ltd. The appeal was filed under Section 260A of the Income Tax Act, 1961. During the hearing before the High Court, it was informed that the Assessing Officer had passed a final order, rendering further adjudication in the present appeal unnecessary.

What were the issues?

1. Whether the High Court should proceed with the adjudication of the appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961, given subsequent developments. Assessee's Contention: The respondent (assessee) did not explicitly record any contentions in the judgment. However, the fact that the appeal was disposed of suggests that the assessee would have likely agreed with the Revenue's submission regarding the subsequent development. Revenue's Contention: The appellant (Revenue) brought to the notice of the Court that the Assessing Officer had passed a final order, and therefore, nothing further remained to be adjudicated upon in the present appeal. The Revenue's submission led to the disposal of the appeal.

Which sections of the Income-tax Act were involved?

Section 260A

AI-generated summary — verify with the full judgment below

IN THE HIGH GOURT FOR THE STATE OF TELANGANA WEDNESDAY ,THE EIGHTEENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY THREE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY And THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY INCOME TAX TRIBUNAL APPEAL NO: 356 OF 2019 Appeal Under Section 260 A of the lncome Tax Act, 1961 aggrieved by the order dated 29-01-2019 in l.T.A.No. 665 /Hyd/2018 on the file of the lncome Tax Appellate Tribunal , Hyderabad Bench "A " Hyderabad in ITA No. 665 lHydl2018 preferred against the order of the Commissioner of Income Tax (Appeals ) -l,7tn Floor, A-Block, lncome Tax Towers, A.C.Guards, Hyderabad preferred against the order of the Deputy Commissioner of lncome Tax , Circle -1 (l) , Hyderabad dated 30-12-2016 in PAN/GIR No. AABCA7385A Between: The Principal Commissioner of lncome Tax - 1, Hyderabad ...APPELLANT AND M/s. A.P. Beverages Corporation Ltd.,, M.J. Road , Nampally, Hyderabad. ...RESPONDENT Counsel for the Appellant: SRl. J V PRASAD (Sr. SC FOR INCOME TAX) Counsel forthe Respondent: SRI Y. RATNAKAR The Court made the following:

THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE LAXMI NARAYANA ALISHETTY I.T.T.A. No. 356 of 2Ot9 JUDGMENT (pet tlort'ble Si Jttsttce P.SAM I<OSHYI Today, u,hcn the mattcr is takcn u1t for l-rearing, it has been informed to this Court that the Assessing Off-iccr itself has passed a final order and nothing further remains to bc adjudicatcd upon in the present appeal. 2. Consiclering the subserlueltt dcvelopments thar have been transpired, this Altpeal stands disl.rosed of. No order as t() costs. Miscellaneons applicatior-rs, il :rnv pending, shzrll stand closed. There shall be no order as to costs. Sd/. B.S. CHIRANJEEVI JOINT REGISTRAR //TRUE COPY/I ,,<: (_lB srcrioru oFFlcER To 1. The lncome Tax Appellate Tribunal' Hyderabad- Bench "A" ' Hf4erabad i: ii;; a;;;i..ion"ibt tn"ome rax ('Aipeals ) '1, 7th Floor' A- Block' -' ln"or. ii, Towers, A.C. Guards, Hyderabad- - 500004' 3. il;b;p;i, Commi6sioner of lncomi Tax , Circle -'l (1) ' Hvderabad. ;: i/iE. A:F. B'"r"t"g.. corporation Ltd', M'J' Road , N-am-pallv' Hvderabad' 6: &; Cb i;siRt.l"t pnn6ao (sr' sc FoR INCoME rAX) Advocate IOPUCI e. bne-ct to sRl. Y RATNAKAR Advocate [oPUc] 7. Two CD CoPies kul

HIGH COURT DATED: 1811O12023 JUDGMENT ITTA.No.356 of 2019 DISPOSING OF THE APPEAL WITHOUT COSTS ---;: ':=:- =\U .,ialti ,?- 9 o l> .;1 .? i. '-?)r' ) J)i * \- C: f {> t.

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