GARIKAPATI PRAMEELA DEVI,HYDERABAD vs. INCOME TAX OFFICER, WARD-6(3), HYDERABAD

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ITA 1510/HYD/2018Status: DisposedITAT Hyderabad14 March 2019AY 2011-123 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal directed the Assessing Officer to take a decision in consonance with the final decision of the Hon'ble High Court on the similar issue. The appeal was disposed of accordingly.

What were the facts?

The assessee filed an appeal for AY 2011-12. The assessee also filed an application under Section 158A of the Income Tax Act, requesting a decision in line with a pending High Court case on a similar issue.

What were the issues?

Whether the Assessing Officer should be directed to decide a case based on a pending High Court decision on a similar issue.

Which sections of the Income-tax Act were involved?

Section 158A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “B” (SMC

Before: SMT. P. MADHAVI DEVI

This is assessee’s appeal for the AY. 2011-12, against the order of the Commissioner of Income Tax (Appeals)-6, Hyderabad, dated 19-04-2018.

2.

In this case, the assessee has filed an application u/s. 158A of the Income Tax Act [Act] on 07-02-2019, stating that Question(s) of Law on similar issue is pending before the Hon'ble High Court of Telangana in ITTA No. 434 of 2010 and requested that Assessing Officer may be directed to give a decision in consonance with the final decision on the Question(s) of Law before the Hon'ble High Court.

:- 2 -: I.T.A. No. 1510/Hyd/2018

3.

Ld.DR has filed a report of the Assessing Officer wherein it is stated that he has no objection for the same.

4.

Therefore, this appeal is disposed-of u/s. 158A(1) of the Act, directing the Assessing Officer to take a decision accordingly.

5.

In the result, the appeal of assessee is treated as allowed for statistical purposes.

Order pronounced in the open court on 22nd March, 2019

Sd/- (P. MADHAVI DEVI) JUDICIAL MEMBER

Hyderabad, Dated 22nd March, 2019 TNMM

:- 3 -: I.T.A. No. 1510/Hyd/2018

Copy to : 1. Smt. G. Prameela Devil, Flat No. 303, Vishnu Blue Lotus Apts., Road No. 3, Banjara Hills, Hyderabad. 2. Income Tax Officer, Ward-6(3), Hyderabad.

3.

CIT (Appeals)-6, Hyderabad. 4. Pr.CIT-6, Hyderabad.

5.

D.R. ITAT, Hyderabad.

6.

Guard File.

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