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Income Tax Officer, Ward 5(2), Hyderabad V/s. Shri P.D.Raghunatha Rao, Hyderabad
August, 27th 2014
                        ITA No.1033/Hyd/13
                     (Assessment year 2007-08)

Income Tax Officer,                 V/s. Shri P.D.Raghunatha Rao,
Ward 5(2), Hyderabad                     Hyderabad

                                          ( PAN - AADHR 7263 M )

          (Appellant)                                (Respondent)

                     Appellant by    :    Shri R.Mohan Rao DR

                   Respondent by     :    Shri S.Rama Rao
                  Date of Hearing          26.08.2014
                  Date of Pronouncement    26.08.2014


Per P.M.Jagtap, Accountant Member:

           This appeal is preferred by the Revenue against the
order of the learned CIT(A) V, Hyderabad dated 22.3.2013 and the
grounds raised therein by the Revenue read as under-

           "(1)   The learned CIT(A) has erred both in law and facts of
                  the case.

           (2)    The learned CIT(A) erred in holding the re-
                  assessment        proceedings invalid when tangible
                  material exists for reopening.

           (3)    The learned CIT(A) erred in deleting the addition of
                  Rs.15,50,976/- made by the Assessing Officer
                  without going into details of the other components of
                  the addition which include payment of municipal
                  taxes, interest on unsecured housing loan and
                  difference of closing balance in statement of affairs
                  and bank statement.

           (4)    The learned CIT(A) is wrong in giving relief of
                  Rs.10,70,213/- on account of rate difference self
                  supervision. As per letter dated 29.12.2011 of
                  Executive Engineer-1, Valuation Cell, Hyderabad, the
                  assessee has not submitted any bills and vouchers
                                                    ITA No.1033/Hyd/2013
                                                  Shri P.D.Raghunatha Rao,

                    regarding purchase of construction material and
                    other construction charges. In course of assessment
                    proceedings and also before CIT(A), no such details
                    are filed. Hence, the assessee is not eligible for rate
                    difference and supervision charges.

             (5)    Any other ground(s) that may be urged at the time of

2.           At noted at the outset, by the appellate order dated
22.3.2013, which is impugned by the revenue in the present
appeal, the learned CIT(A) has disposed off two appeals filed by the
assessee before him ­one against the order passed by the
Assessing Officer under S.143(3) of the Act; and the other against
the order passed by the Assessing Officer under S.143(3) read with
S.147 of the Act. By the impugned order, the learned CIT(A) thus
has disposed of two appeals filed by the assessee before him and
going by the grounds raised by the Revenue in this appeal, it has
challenged the decision of the learned CIT(A) on the issues involved
in both the appeals. As per the relevant rules, the Revenue is
actually required to file two separate appeals against the common
order of the learned CIT(A) dated 22.3.2013 disposing off                  two
appeals by the assessee. The present appeal filed by the Revenue
is, thus, not maintainable as agreed even by the Learned
Departmental       Representative,   and    the    same    is   accordingly

3.           In the result, Revenue's appeal is dismissed.

             Order pronounced in the court at the conclusion of
hearing on 26th August, 2014

               Sd/-                                         Sd/-
      (Asha Vijayaraghavan                              (P.M.Jagtap)
         Judicial Member                             Accountant Member

Dt/- 26th August, 2014
                                           ITA No.1033/Hyd/2013
                                         Shri P.D.Raghunatha Rao,

Copy forwarded to:

1.   Shri P.D.Raghunatha Rao, 5-5-548, Malakunta Raod,

2.   Income Tax Officer Ward 5(2), Hyderabad
3.   Commissioner of Income-tax(Appeals) V Hyderabad
4.   Commissioner of Income-tax IV Hyderabad
5.   Departmental Representative, ITAT, Hyderabad.

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