Appeal details
Counselvise Citation
[2019] 116 COUNSELVISE.COM (IT) 4117 (ITAT-VISAKHAPATNAM)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 day(s)
Appellant
Respondent
Appeal Type
Cross Objection
Pronouncement Date
23-08-2019
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2012-2013
Appeal Filed On
21-08-2019
Judgement Text
1 SRINIVAS BOMMIDALA (ITA NO. 447/VIZ/2018) & 88 OTHERS IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HONBLE ACCOUNTANT MEMBER ITA NO. 447 / VIZ /201 8 (ASST. YEAR : 20 15 - 16 ) A CIT, CIRCLE - 2(1), GUNTUR . VS. SRINIVAS BOMMIDALA, D.NO. 5 - 87 - 15/ A, LAKSHMIPURAM MAIN ROAD, GUNTUR. PAN NO. ADAPB 2985 L (APPELLANT) (RESPONDENT) APPEARANCES BY SHRI D.K. SONAWAL, CIT (DR) ALONG WITH SMT. SUMAN MALIK , SR.DR FOR THE APPELLANTS . SHRI M.S.SUDHARSHANA GUPTA, CA, SHRI G.V.N. HARI, ADVOCATE , I. KAMA SASTRY , CA , C. SUBRAHMANYAM, CA , C.V.S. MURTHY , CA, D.L. NARASIMHA RAO , ADVOCATE , SHRI B. KIRTHI KRISHNA, ADVOCATE & SHRI T. MAHESWARA RAO, ADV OC A TE FOR VARIOUS RESPONDENTS AS PER LIST ENCLOSED. DATE OF HEARING : 23 /08/2019. DATE OF PRONOUNCEMENT : 23/08/2019. O R D E R P ER BENCH : THESE APPEALS BY THE REVENUE AND THE CROSS OBJECTIONS BY THE ASSESSEES ARE DIRECTED AGAINST THE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS). TAX EFFECT IN ALL THE APPEALS IS LESS THAN RS.50 2 SRINIVAS BOMMIDALA (ITA NO. 447/VIZ/2018) & 88 OTHERS LAKHS, HENCE, F OR THE SAKE OF CONVENIENCE, THESE APPEALS ARE CLUBBED, HEARD TOGETHER AN D A COMMON ORDER IS BEING PASSED FOR TH E SAKE OF CONVENIENCE AS UNDER. 2. THE CENTRAL BOARD OF DIRECT TAXES (CBDT) HAS ISSUED A CIRCULAR NO.17/2019 ON 8 TH AUGUST 2019 , F.NO.279/MISC/M - 142 /20 07 - ITJ (PT.), ENHANCING THE MONETARY LIMIT FOR FILING APPEAL BEFORE THE ITAT/HONBLE COURTS. AS PER THE CIRCULAR, THE MONETARY LIMIT FOR FILING APPEAL BEFORE THE ITAT BY THE DEPARTMENT IS RS.50.00 LAKHS AND ABOVE. THOUGH THE CIRCULAR IS STATED TO BE EFFECTIVE FROM THE DATE OF ISSUE, T HE COORDINATE BENCH OF AHMEDABAD HAS CONSIDERED THE ISSUE IN I.T.A.NO. 1398/AHD/2004 FOR THE ASSESSMENT YEAR (A.Y.)1998 - 99 IN THE CASE OF INCOME TAX OFFICER, WARD - 3(2) VS. DINESH MADHAVLAL PATEL AND 627 OTHER S, DATED 14.08.2019 AND HELD THAT THE CIRCULAR NO. 17/2019 DATED 08.08.2019 IS APPLICABLE FOR THE PENDING APPEALS AS WELL AS THE APPEALS TO BE FILED IN FUTURE. SUBSEQUENTLY, THE CBDT VIDE NOTIFICATION NO.279/MISC/ M - 93/2018 - ITJ , DATED 20.08.2019 CLARIFIED THAT THE REVISED MONETARY LIMITS MENTIONED IN C IRCULAR NO.17/2019 ARE APPLICABLE TO ALL PENDING APPEALS ALSO. THEREFORE, THE APPEALS FILED BY THE DEPARTMENT WITH TAX EFFECT OF RS.50.00 LAKHS AND BELOW ARE NOT MAINTAINABLE AND ACCORDINGLY DISMISSED AS WITHDRAWN. HOWEVER, THE 3 SRINIVAS BOMMIDALA (ITA NO. 447/VIZ/2018) & 88 OTHERS DEPARTMENT IS FREE TO FILE MISCELLANEOUS APPLICATION WHICH WILL BE CONSIDERED BY THE ITAT RECALLING THE ORDER IN THE FOLLOWING CASES : (I) IN WHICH IT CAN BE DEMONSTRATED THAT THE APPEALS ARE COVERED BY EXCEPTIONS ; AND (II) W HICH ARE INADVERTENTLY INCLUDED IN THE BUNCH OF APPEALS, WHERE THE TAX EFFECT IN TERMS OF CBDT CIRCULAR EXCEEDS RS.50,00,000/ - . 3. IN THE RESULT, APPEALS OF THE REVENUE ARE DISMISSED AS WITHDRAWN AND THE CROSS OBJECTIONS OF THE ASSESSEE ARE DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD AUGUST, 2019 . SD/ - SD/ - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 23 RD AUGUST , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT 4. THE CIT(A) 5. THE D.R. 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM. SD/ - SD/ - D.S. SUNDER SINGH 1 OF 8 V. DURGA RAO ACCOUNTANT MEMBER TAX EFFECT < 50 LAKHS JUDICIAL MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM S. NO. ITA/IT(SS)A NO. A.Y. NAME OF THE APPELLANT NAME OF THE RESPONDENT PAN NAME OF AR (SHRI/KUM/SMT.) ANNEXURE - 1 1 2 3 4 5 6 7 1 ITA 338/VIZ/2019 2014 - 15 ITO, WARD - 1, GUNTUR YET CHURI LAKSHMI KANTHA RAO AAOPI 2776 P SRI G.V.N. HARI 2 C.O.100 /VIZ/2019 2014 - 15 YETCHURI LAKSHMI KANTHA RAO ITO, WARD - 1, GUNTUR AAOPI 2776 P - DO - 3 ITA 483/VIZ/2019 2014 - 15 ACIT, CIRCLE - 4(1), VISAKHAPATNAM M/S. SRIVALLI SHIPPING & TRANPORT PVT. LTD., AAPCS 7844 G - DO - 4 C.O.112 /VIZ/2019 2014 - 15 M/S. SRIVALLI SHIPPING & TRANPORT PVT. LTD., ACIT, CIRCLE - 4(1), VISAKHAPATNAM AAPCS 7844 G - DO - 5 ITA 486/VIZ/2019 2014 - 15 ACIT, CIRCLE - 1, KAKINADA SRI RAMALINGESWARA MODERN RICE MILL AAIFS 4405 P - DO - 6 IT A 489/VIZ/2019 2008 - 09 ITO, WARD - 3(2), VISAKHAPATNAM POTLURI PHANENDRA BABU AGSPP 7638 K - DO - 7 C.O.115/VIZ/2019 2008 - 09 POTLURI PHANENDRA BABU ITO, WARD - 3(2), VISAKHAPATNAM AGSPP 7638 K - DO - 8 ITA 490/VIZ/2019 2009 - 10 ITO, WARD - 3(2), VISAKHAPATNAM PO TLURI PHANENDRA BABU AGSPP 7638 K - DO - 9 C.O.116/VIZ/2019 2009 - 10 POTLURI PHANENDRA BABU ITO, WARD - 3(2), VISAKHAPATNAM AGSPP 7638 K - DO - 10 ITA 496/VIZ/2019 2012 - 13 DCIT, CIRCLE - 1(1), VISAKHAPATNAM M/S. VPT CARGO HANDLING DIVISION (TRAFFIC DEPARTMENT) E MPLOYEES CO - OP CREDIT SOCIETY LTD., AAATT 8098 D - DO - 11 C.O.117/VIZ/2019 2012 - 13 M/S. VPT CARGO HANDLING DIVISION (TRAFFIC DEPARTMENT) EMPLOYEES CO - OP DCIT, CIRCLE - 1(1), VISAKHAPATNAM AAATT 8098 D - DO - SD/ - SD/ - D.S. SUNDER SINGH 2 OF 8 V. DURGA RAO ACCOUNTANT MEMBER TAX EFFECT < 50 LAKHS JUDICIAL MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM S. NO. ITA/IT(SS)A NO. A.Y. NAME OF THE APPELLANT NAME OF THE RESPONDENT PAN NAME OF AR (SHRI/KUM/SMT.) ANNEXURE - 1 1 2 3 4 5 6 7 CREDIT SOCIETY LTD., 12 ITA 498/VIZ/2019 2011 - 12 A CIT, CIRCLE - 3(1), VISAKHAPATNAM RAJENDRA BHARARIA AFZPB 9622 B - DO - 13 ITA 456/VIZ/2019 2015 - 16 DCIT, CIRCLE - 1(1), VISAKHAPATNAM PATTABHI RAMA RAO CHILUKURI AALPC 0918 Q - DO - 14 C.O.114/VIZ/2019 2015 - 16 PATTABHI RAMA RAO CHILUKURI DCIT, CIRCLE - 1(1), VI SAKHAPATNAM AALPC 0918 Q - DO - 1 5 ITA 361/VIZ/2019 2013 - 14 ACIT, CIRCLE - 3(1), VIJAYAWADA M/S. MADHAVA HI - TECH COLD STORAGE PVT. LTD. AADCM 6649 R - DO - 1 6 ITA 50/VIZ/2019 2011 - 12 ACIT, CIRCLE - 2(1), GUNTUR. KOVELAMUDI RAVINDRA ALUPK 3128 L - DO - 17 C.O . 48/VIZ/2019 2011 - 12 KOVELAMUDI RAVINDRA ACIT, CIRCLE - 2(1), GUNTUR. ALUPK 3128 L - DO - 18 ITA 430/VIZ/2019 2013 - 14 ACIT, CIRCLE - 2(1), RAJAHMUNDRY M/S. PRABHAT INFRATECH AAMFP 4586 E - DO - 19 ITA 431/VIZ/2019 201 4 - 1 5 ACIT, CIRCLE - 2(1), RAJAHMUNDRY M/S. PRABHAT INFRATECH AAMFP 4586 E - DO - 20 ITA 399/VIZ/2019 2015 - 16 ITO, WARD - 1, TUNI SMT. VELUGU DEVI ARHPV 9219 J - DO - 21 C.O. 1 20/VIZ/2019 2015 - 16 SMT. VELUGU DEVI ITO, WARD - 1, TUNI ARHPV 9219 J - DO - 22 ITA 296/VIZ/2017 2013 - 14 ACIT, CENTRAL CIRCLE - 2, VISAKHAPATNAM M/S. ANIL NEERUKONDA EDUCATIONAL SOCIETY AAATA 6417 D - DO - 23 C.O. 61/VIZ/2017 2013 - 14 M/S. ANIL NEERUKONDA EDUCATIONAL SOCIETY ACIT, CENTRAL CIRCLE - 2, VISAKHAPATNAM AAATA 6417 D - DO - 24 ITA 559/VIZ/2018 2011 - 12 DCIT, CENTRAL CIRCLE - 2, GUNTUR SANGAM NAGA RAJA DBNPS 2641 E - DO - 25 C.O. 10/VIZ/2019 2011 - 12 SANGAM NAGA RAJA DCIT, CENTRAL CIRCLE - 2, DBNPS 2641 E - DO - SD/ - SD/ - D.S. SUNDER SINGH 3 OF 8 V. DURGA RAO ACCOUNTANT MEMBER TAX EFFECT < 50 LAKHS JUDICIAL MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM S. NO. ITA/IT(SS)A NO. A.Y. NAME OF THE APPELLANT NAME OF THE RESPONDENT PAN NAME OF AR (SHRI/KUM/SMT.) ANNEXURE - 1 1 2 3 4 5 6 7 GUNTUR 26 ITA 514/VIZ/2018 2013 - 14 DCIT, CIRCLE - 4(1), VISAKHAPATNAM PAWAN KUMAR GUPTA AFDPG 9686 G - DO - 27 C.O. 02/VIZ/2 019 2013 - 14 PAWAN KUMAR GUPTA DCIT, CIRCLE - 4(1), VISAKHAPATNAM AFDPG 9686 G - DO - 28 ITA 515/VIZ/2018 2013 - 14 DCIT, CIRCLE - 4(1), VISAKHAPATNAM NAVEEN GUPTA AFFPG 4085 D - DO - 29 C.O. 03/VIZ/2019 2013 - 14 NAVEEN GUPTA DCIT, CIRCLE - 4(1), VISAKHAPATNAM AF FPG 4085 D - DO - 30 ITA 440/VIZ/2016 2007 - 08 ITO, WARD - 2(1) GUNTUR GUNDIGA JOJAPPA ARZPG 5311 Q - DO - 31 C.O. 33/VIZ/2019 2007 - 08 GUNDIGA JOJAPPA ITO, WARD - 2(1) GUNTUR ARZPG 5311 Q - DO - 32 ITA 448/VIZ/2019 2011 - 12 ITO, WARD - 3(3), VISAKHAPATNAM RADHIKA KRISHNA BOPPANA AHBPB 1438 R - DO - 33 C.O. 113/VIZ/2019 2011 - 12 RADHIKA KRISHNA BOPPANA ITO, WARD - 3(3), VISAKHAPATNAM AHBPB 1438 R - DO - 34 ITA 437/VIZ/2019 2015 - 16 DCIT, CENTRAL CIRCLE - 2, GUNTUR SMT. VANUKURI MADHAVI AEKPV 4087 Q SRI I. KAMA SASTRY 35 I TA 438/VIZ/2019 2015 - 16 DCIT, CENTRAL CIRCLE - 2, GUNTUR SMT. KUNDURU SITA EHVPS 6928 F - DO - 36 ITA 440/VIZ/2019 2016 - 17 DCIT, CENTRAL CIRCLE - 2, GUNTUR SMT. MADANA SUMATHI AQJPM 0268 P - DO - 37 ITA 439/VIZ/2019 2015 - 16 DCIT, CENTRAL CIRCLE - 2, GUNTUR SMT . MADANA SUMATHI AQJPM 0268 P - DO - SD/ - SD/ - D.S. SUNDER SINGH 4 OF 8 V. DURGA RAO ACCOUNTANT MEMBER TAX EFFECT < 50 LAKHS JUDICIAL MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM S. NO. ITA/IT(SS)A NO. A.Y. NAME OF THE APPELLANT NAME OF THE RESPONDENT PAN NAME OF AR (SHRI/KUM/SMT.) ANNEXURE - 1 1 2 3 4 5 6 7 38 ITA 441/VIZ/2019 2015 - 16 DCIT, CENTRAL CIRCLE - 2, GUNTUR MADANA NAGI REDDY AVOPM 7652 D - DO - 39 ITA 442/VIZ/2019 2016 - 17 DCIT, CENTRAL CIRCLE - 2, GUNTUR MADANA NAGI REDDY AVOPM 7652 D - DO - 4 0 ITA 443/VIZ/2019 2015 - 16 DCIT, CENTRAL CIRCLE - 2, GUNTUR MADANA VEERA REDDY CNPPM 4412 G - DO - 4 1 ITA 329/VIZ/2019 2013 - 14 DCIT, CIRCLE - 1 (1) , GUNTUR M/S. BKV INDUSTRIES LTD. AACCB 3364 P - DO - 4 2 ITA 30/VIZ/2019 2010 - 11 ITO, WARD - 2(2), GUNTUR. SMT. PEDDI SARADA DEVI AO RPP 0232 N - DO - 4 3 ITA 425/VIZ/2019 2012 - 13 DCIT, CENTRAL CIRCLE - 1, RAJAHMUNDRY SRI KOUNDINYA EDUCATIONAL SOCIETY AAAAK 1442 R SRI C.SUBRAHMANYAM 4 4 ITA 426/VIZ/2019 2013 - 14 DCIT, CENTRAL CIRCLE - 1, RAJAHMUNDRY SRI KOUNDINYA EDUCATIONAL SOCIETY AAAAK 1442 R - DO - 4 5 ITA 156/VIZ/2019 2014 - 15 ACIT, CIRCLE - 2(1), VIJAYAWADA M/S. SWARNA CONSTRUCTIONS AAYFS 3636 G - DO - 4 6 C.O. 110/VIZ/2019 2014 - 15 M/S. SWARNA CONSTRUCTIONS ACIT, CIRCLE - 2(1), VIJAYAWADA AAYFS 3636 G - DO - 4 7 ITA 377/VIZ/2018 2013 - 14 ITO (EXEMPTIO NS), RAJAHMUNDRY M/S. THE INDEPENDENT FULL GOSPEL CHURCHES . AAATT 9864 F - DO - 48 C.O.118/VIZ/201 8 2013 - 14 M/S. THE INDEPENDENT FULL GOSPEL CHURCHES. ITO (EXEMPTIONS), RAJAHMUNDRY AAATT 9864 F - DO - 49 ITA 459/VIZ/2019 2015 - 16 ACIT, CIRCLE - 3(1), VISAKHA PATNAM M/S. BHASKAR POULTRY AADFB 6605 K - DO - 5 0 ITA 427/VIZ/2019 2013 - 14 DCIT, CENTRAL CIRCLE - 1 , RAJAHMUNDRY SRI CHAITANYA EDUCATIONAL SOCI E TY AABAS 4398 D NONE 5 1 ITA 502/VIZ/2019 2005 - 06 ACIT, CIRCLE - 2(1), SWATANTRA CANCER AAFCS 3458 Q - DO - SD/ - SD/ - D.S. SUNDER SINGH 5 OF 8 V. DURGA RAO ACCOUNTANT MEMBER TAX EFFECT < 50 LAKHS JUDICIAL MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM S. NO. ITA/IT(SS)A NO. A.Y. NAME OF THE APPELLANT NAME OF THE RESPONDENT PAN NAME OF AR (SHRI/KUM/SMT.) ANNEXURE - 1 1 2 3 4 5 6 7 RAJAHMUNDRY HOSPITAL & RE SEARCH CENTRE P. LTD. 5 2 ITA 507/VIZ/2019 2015 - 16 DCIT, CIRCLE - 1(1), GUNTUR CHUKKAPALLI MALLIKARJUNA ACNPC 9354 J - DO - 5 3 ITA 432/VIZ/2019 2013 - 14 ITO, WARD - 1, TENALI AMARCHAND DEVARAJJI ABLPD 1646 H - DO - 5 4 ITA 435/VIZ/2019 2015 - 16 ITO (EXEMPTION), GUNTUR M/S. EVANGELICAL ASSOCIATION FOR REVIVAL EDUCATION AAAAE 1433 E - DO - 5 5 ITA 46/VIZ/2019 2014 - 15 ITO, WARD - 1(3), GUNTUR SINGAMSETTY RAMA KRISHNA AIXPS 0848 K - DO - 5 6 ITA 91/VIZ/2018 2013 - 14 DCIT (EXEMPTIONS), VIJAYAWADA M/S . BHARAT H REDDY EDUCATIONAL SOCIETY AAAAB 8438 Q - DO - 5 7 C.O. 84/VIZ/2019 201314 M/S. BHARAT H REDDY EDUCATIONAL SOCIETY DCIT (EXEMPTIONS), VIJAYAWADA AAAAB 8438 Q - DO - 58 ITA 360/VIZ/2019 2012 - 13 ACIT, CIRCLE - 2(1), RAJAMAHENDRAVARAM M/S. THE ARYAPURAM CO - OP URBAN BANK LTD., AAATT 8099 C - DO - 59 C.O.111/VIZ/2019 2012 - 13 M/S. THE ARYAPURAM CO - OP URBAN BANK LTD., ACIT, CIRCLE - 2(1), RAJAMAHENDRAVARAM AAATT 8099 C - DO - 6 0 ITA 461/VIZ/2019 2008 - 09 ACIT, CIRCLE - 3(1) VISAKHAPATNAM PATCHAVA SRINIVAS BABU A GIP P 2022 K - DO - 6 1 ITA 375/VIZ/2019 2010 - 11 ITO, WARD - 1, MACHILIPATNAM CHENNU BHASKARA R A O AGFPC 1741 H - DO - 6 2 ITA 422/VIZ/2019 2014 - 15 ITO, WARD - 2, BHIMAVARAM MHM FISH TRADING COMPANY AAUFM 3198 F - DO - 6 3 ITA 402/VIZ/2019 2013 - 14 ITO, WARD - 1( 4 ) , SRIDHAR GARUDA AHAPG 0689 C - DO - SD/ - SD/ - D.S. SUNDER SINGH 6 OF 8 V. DURGA RAO ACCOUNTANT MEMBER TAX EFFECT < 50 LAKHS JUDICIAL MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM S. NO. ITA/IT(SS)A NO. A.Y. NAME OF THE APPELLANT NAME OF THE RESPONDENT PAN NAME OF AR (SHRI/KUM/SMT.) ANNEXURE - 1 1 2 3 4 5 6 7 VISAKHAPATNAM 6 4 ITA 481/VIZ/2019 2014 - 15 ITO, WARD - 2, VIZIANAGARAM M/S. FACOR ALLOYS LTD. AAACG 8101 C SRI C.V.S. MURTHY 6 5 ITA 482/VIZ/2019 2015 - 16 ITO, WARD - 2, VIZIANAGARAM M/S. FACOR ALLOYS LTD. AAACG 8101 C - DO - 6 6 ITA 201/VIZ/2016 2012 - 13 JCIT, CIRCLE - 2(1), VIJAYAWADA M/S. SRI KANAKA DURGA PROJECTS AAPFS 4216 K SRI D.L. NARASIMHA RAO 6 7 ITA 89/VIZ/2017 2009 - 10 ACIT, CENTRAL CIRCLE - 2, VISAKHAPATNAM SRI BADIGANTLA SRINIVASA RAO AFKPB 2606 Q - DO - 68 ITA 90/VIZ /2017 2010 - 11 ACIT, CENTRAL CIRCLE - 2, VISAKHAPATNAM SRI BADIGANTLA SRINIVASA RAO AFKPB 2606 Q - DO - 69 ITA 45/VIZ/2019 2010 - 11 DCIT, CENTRAL CIRCLE - 2, VISAKHAPATNAM B. SRINIVASA RAO AFKPB 2606 Q - DO - 7 0 ITA 350/VIZ/2018 2015 - 16 ITO, WARD - 1, TENALI M/ S. KAKATEEYA MUTUALLY AIDED THRIFT & CREDIT CO - OP SOCIETY LTD., AACAT 1759 J - DO - 7 1 C.O. 99/VIZ/2019 2015 - 16 M/S. KAKATEEYA MUTUALLY AIDED THRIFT & CREDIT CO - OP SOCIETY LTD., ITO, WARD - 1, TENALI AACAT 1759 J - DO - 7 2 ITA 568/VIZ/2018 2014 - 15 ITO, WARD - 1, TENALI M/S. KAKATEEYA MUTUALLY AIDED THRIFT & CREDIT CO - OP SOCIETY LTD., AACAT 1759 J - DO - 7 3 C.O. 20/VIZ/2019 2014 - 15 M/S. KAKATEEYA MUTUALLY AIDED THRIFT & ITO, WARD - 1, TENALI AACAT 1759 J - DO - SD/ - SD/ - D.S. SUNDER SINGH 7 OF 8 V. DURGA RAO ACCOUNTANT MEMBER TAX EFFECT < 50 LAKHS JUDICIAL MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM S. NO. ITA/IT(SS)A NO. A.Y. NAME OF THE APPELLANT NAME OF THE RESPONDENT PAN NAME OF AR (SHRI/KUM/SMT.) ANNEXURE - 1 1 2 3 4 5 6 7 CREDIT CO - OP SOCIETY LTD., 7 4 IT (IT) A 155/VIZ/19 20 11 - 12 DCIT(IT) , VISAKHAPATNAM SMT . LAKSHMI ROOP LATHA VADLAMUDI AZGPV 3373 E SRI B. KIRTHI KRISHNA 7 5 ITA 519/VIZ/2017 2010 - 11 DCIT, CENTRAL CIRCLE, VIJAYAWADA GURRAM GOVARDHAN RAO AHDPG 7438 E NONE 7 6 C.O. 34/VIZ/2018 2010 - 11 GURRAM GOVARDHAN RAO DC IT, CENTRAL CIRCLE, VIJAYAWADA AHDPG 7438 E - DO - 7 7 ITA 520/VIZ/2017 2011 - 12 DCIT, CENTRAL CIRCLE, VIJAYAWADA GURRAM GOVARDHAN RAO AHDPG 7438 E - DO - 78 C.O. 35/VIZ/2018 2011 - 12 GURRAM GOVARDHAN RAO DCIT, CENTRAL CIRCLE, VIJAYAWADA AHDPG 7438 E - DO - 79 ITA 521/VIZ/2017 2012 - 13 DCIT, CENTRAL CIRCLE, VIJAYAWADA GURRAM GOVARDHAN RAO AHDPG 7438 E - DO - 8 0 C.O. 36/VIZ/201 7 201 2 - 1 3 GURRAM GOVARDHAN RAO DCIT, CENTRAL CIRCLE, VIJAYAWADA AHDPG 7438 E - DO - 8 1 ITA 522/VIZ/2017 201 3 - 1 4 DCIT, CENTRAL CIRCLE , VIJAYAWADA GURRAM GOVARDHAN RAO AHDPG 7438 E - DO - 8 2 C.O. 37/VIZ/2017 2013 - 14 GURRAM GOVARDHAN RAO DCIT, CENTRAL CIRCLE, VIJAYAWADA AHDPG 7438 E - DO - 8 3 ITA 523/VIZ/2017 2014 - 15 DCIT, CENTRAL CIRCLE, VIJAYAWADA GURRAM GOVARDHAN RAO AHDPG 7438 E - D O - 8 4 C.O. 38/VIZ/2017 2014 - 15 GURRAM GOVARDHAN RAO DCIT, CENTRAL CIRCLE, VIJAYAWADA AHDPG 7438 E - DO - 8 5 ITA 400/VIZ/2019 2012 - 13 ACIT, CIRCLE - 4(1), VISAKHAPATNAM DHARMANA SASIDHAR AEUPD 0044 D SRI C.V.S. MURTHY 8 6 ITA 19/VIZ/2013 2006 - 07 ACIT, CIR CLE - 1(1), SRI SAI ENTERPRISES AATFS 6047 E SRI T. MAHESWARA SD/ - SD/ - D.S. SUNDER SINGH 8 OF 8 V. DURGA RAO ACCOUNTANT MEMBER TAX EFFECT < 50 LAKHS JUDICIAL MEMBER IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM S. NO. ITA/IT(SS)A NO. A.Y. NAME OF THE APPELLANT NAME OF THE RESPONDENT PAN NAME OF AR (SHRI/KUM/SMT.) ANNEXURE - 1 1 2 3 4 5 6 7 VIJAYAWADA RAO 8 7 ITA 225 /VIZ/2017 2012 - 13 ACIT, CIRCLE - 2(1), GUNTUR SREE JAYALAKSHMI POWER CORPORATION LTD AAFCS 5063 H NONE 8 8 ITA 485/VIZ/2019 2002 - 03 ITO, WARD - 3, SRIKAKULAM SRI LAKSHMI POLYPACKS PVT. LTD. AADCS 1181 J NONE
Mehul