Income Tax Appellate Tribunal - Hyderabad
Maithili Aditya Transports (Presently ... vs Jcit, Karimnagar, Karimnagar on 28 February, 2018
THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD BENCH "B", HYDERABAD
BEFORE SMT P. MADHAVI DEVI, JUDICIAL MEMBER
AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER
ITA No.402/Hyd/2015
Assessment Year: 2009-10
&
ITA NO. 403/Hyd/2015
Assessment Year: 2010-11
M/s Maithali Shipping & vs. Asst. CIT, Circle - 1,
Logistics Pvt Ltd., (Formerly Karimnagar.
known as M/s Maithali
Aditya Transports Pvt.,
Ltd.,), Hyderabad.
PAN - AAOFM2042C
(Appellant) (Respondent)
Assessee by : Shri A.V. Raghuram
Revenue by : Smt. N. Swapna
Date of hearing : 28-02-2018
Date of pronouncement : 28-02-2018
ORDER
PER P. MADHAVI DEVI, J.M.:
Both are assessee's appeals for the A.Y 2009-10 and 2010-11 respectively. On one of the occasions when the case came up for hearing, it was noticed by the Bench that the assessee was a firm which got converted into a private limited company even before an appeal was filed by the assessee before the CIT(A), but that the CIT(A) has passed the order in the name of the firm. The Tribunal had 3 ITA No. 402 & 403 Hyd/2015 M/s Maithali Shipping & Logistics Pvt Ltd., Hyderabad. and complete the assessment de-novo in accordance with law, after giving the assessee a fair opportunity of hearing. Accordingly, the appeals are treated as allowed for statistical purposes.
2. In the result, the assessee's appeals for both the assessment years are treated as allowed for statistical purposes.
Pronounced in the open court on 28th February, 2018.
Sd/- Sd/-
(B. RAMAKOTAIAH) (P. MADHAVI DEVI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Hyderabad, Dated: 28 th February, 2018 KRK 1 Shri A.V Raghu Ram, Adv, Flat No. 610, 6th Floor, Babukhan Estate, Basheerbagh, Hyderabad - 500 001. 2 Asst Director of Income tax, Circle-1, Karimnagar. 3 CIT(A)-2, Hyderabad 4 CIT-2, Hyderabad.
5 The DR, ITAT Hyderabad 6 Guard File