DEPUTY COMMISSIONER OF INCOME TAX ,(INTERNATIONAL TAXATION )-2(I/C), HYDERABAD vs. MADHU KUMAR PATEL , HYDERABAD
In the result, appeal by the Revenue as well as the C
ITA 343/HYD/2021[2012-13]Status: DisposedITAT Hyderabad21 Jul 2022AY 2012-13
Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year:2012-13 Dy.Cit Vs. Shri Madhu Kumar Patel (International Taxation-2), Hyderabad Hyderabad Pan:Bvdpp3797G (Appellant) (Respondent) C.O. No.11/Hyd/2021 (Arising Out Of Ita No. 343/Hyd/2021) Assessment Year:2012-13 Shri Madhu Kumar Patel Vs. Dy.Cit (International Hyderabad Taxation2), Pan:Bvdpp3797G Hyderabad (Appellant) (Respondent) Assessee By: Shri K.A. Sai Prasad, Ca Revenue By: Shri Rajendra Kumar, Cit(Dr) Date Of Hearing: 14/07/2022 Date Of Pronouncement: 21/07/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 12.03.2021 Of The Learned Cit (A)-10, Hyderabad Relating To A.Y.2012-13. The Assessee Has Filed A Cross Objection Against The Appeal Filed By The Revenue. For The Sake Of Convenience, The Appeal As Well As The C.O Were Heard Together & Are Being Decided In This Common Order.
For Appellant: Shri K.A. Sai Prasad, CAFor Respondent: Shri Rajendra Kumar, CIT(DR)
Section 144Section 148Section 2(47)
delay in filing of the appeal by the Revenue and the C.O. by the assessee are condoned and the appeal as well as the C.O are admitted for adjudication.
3. Facts of the case, in brief, are that the assessee is a Non-Resident and a resident of the United Kingdom. He has not filed his return of income
