Muthupalaniappan Meenakshi, Vijayawada V. The Income Tax Officer, Ward-1(1), Vijayawada

CO 128/VIZ/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7109 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 30-01-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 11-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Tax effect
• Section: 201; 13

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER& SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./ I.T. A.NO. 373 /VIZ/201 9 ( / ASSESSMENT YEAR : 2012 - 13 ) INCOME TAX OFFICER WARD - 1(1) VIJAYAWADA VS. SMT. MUTHUPALANIAPPAN MEENAKSHI D.NO.FF - 5, CHITTURI COMPLEX, PULIPATIVARI STREET VIJAYAWADA [PAN : ADYPM3577B] ( / APPELLANT) ( / RESPONDENT) CROSS OBJECTION NO. 1 2 8 /VIZ/2019 ( ARISING OUT OF 37 3/VIZ/2019) ( / ASSESSMENT YEAR : 2012 - 13 ) SMT. MUTHUPALANIAPPAN MEENAKSHI D.NO.FF - 5, CHITTURI COMPLEX, PULIPATIVARI STREET VIJAYAWADA [PAN : ADYPM3577B] VS. INCOME TAX OFFICER WARD - 1(1) VIJAYAWADA ( / APPELLANT) ( / RESPONDENT) ./ I.T. A.NO. 374/VIZ/2019 ( / ASSESSMENT YEAR : 2012 - 13 ) INCOME TAX OFFICER WARD - 1(1) VIJAYAWADA VS. SMT. MUTHUPALANIAPPAN MEENAKSHI L/R OF LATE SRI ANNAMALAI CHETTIAR MUTHUPALANIAPPAN D.NO.FF - 5, CHITTURI COMPLEX, PULIPATIVARI STREET , VIJAYAWADA [PAN : ADYPM3577B] ( / APPELLANT) ( / RESPONDENT) 2 I.T.A. NO. 373 /VIZ/201 9 AND 374 /VIZ/201 9 CROSS OBJECTION NO. 127/VIZ/2019 & 128/VIZ/2019 , A.Y.2012 - 13 SMT. MUTHUPLANIAPPAN MEENAKSHI, VIJAYAWADA CROSS OBJECTION NO. 12 7 /VIZ/2019 ( ARISING OUT OF 37 4 /VIZ/2019) ( / ASSESSMENT YEAR : 2012 - 13 ) SMT. MUTHUPALANIAPPAN MEENAKSHI L/R OF LATE SRI ANNAMALAI CHETTIAR MUTHUPALANIAPPAN D.NO.FF - 5, CHITTURI COMPLEX, PULIPATIVARI STREET VIJAYAWADA [PAN : ADYPM3577B] VS. INCOME TAX OFFICER WARD - 1(1) VIJAYAWADA /REVENUE BY : S MT.SUMAN MALIK, DR / ASSESSEE BY : SHRI C.SUBRAHMANYAM, AR / DATE OF HEARING : 2 9 . 01 .20 20 / DATE OF PRONOUNCEMENT : 3 0 .01.2020 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : THESE APPEALS ARE FILED BY THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)], VIJAYAWADA IN APPEAL NO. 10150&10168/CIT(A)/VJA/2017 - 18 DATED 01.03.2019 FOR THE ASSESSMENT YEAR (A.Y.) 201 2 - 1 3 AND THE CROSS OBJECTIONS ARE FILED BY THE ASSESSEE . 3. WHEN TH ESE APPEAL S ARE TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN TH E S E APPEAL S IS BELOW RS. 5 0 LAKHS. AS PER THE LATEST CIRCULAR NO. 17/ 201 9 , DATED 08. 0 8. 201 9 3 I.T.A. NO. 373 /VIZ/201 9 AND 374 /VIZ/201 9 CROSS OBJECTION NO. 127/VIZ/2019 & 128/VIZ/2019 , A.Y.2012 - 13 SMT. MUTHUPLANIAPPAN MEENAKSHI, VIJAYAWADA OF CBDT, WHICH IS IN SUPERSESSION OF ITS CIRCULAR 1 NO. 3 /2 0 1 8 DATED 1 1.07. 201 8 , IN RELATION TO FILING OF APPEALS BEFORE THE INCOME TAX APPELLATE TRIBUNAL , THE APPEAL S FILED BY THE REVENUE ARE NOT MAINTAINABLE. IN VIEW OF THE ABOVE, THE APPEAL S FILED BY THE REVENU E ARE NOT MAINTAINABLE. HENCE, THE SAME ARE DISMISSED WITH A LIBERTY TO REVENUE TO FILE MISCELLANEOUS APPLICATION TO RECALL THE ORDER IN CASE THE TAX EFFECT INVOLVED IS MORE THAN THE LIMIT PRESCRIBED AS PER THE CIRCULAR OR THE CASE IS COVERED BY ANY OF TH E EXCEPTIONS IN THE CIRCULAR. 4 . IN THE RESULT, THE APPEAL S OF THE REVENUE ARE DISMISSED. SINCE THE APPEALS OF THE REVENUE ARE DISMISSED, THE CROSS OBJECTIONS OF THE ASSESSEE BECOME INFRUCTUOUS, HENCE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH JANUARY, 2020. S D/ - S D/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 30 . 01.2020 L.RAMA, SPS 4 I.T.A. NO. 373 /VIZ/201 9 AND 374 /VIZ/201 9 CROSS OBJECTION NO. 127/VIZ/2019 & 128/VIZ/2019 , A.Y.2012 - 13 SMT. MUTHUPLANIAPPAN MEENAKSHI, VIJAYAWADA / COPY OF THE ORDER FORWARDED TO: - 1 . / THE REVENUE - INCOME TAX OFFICER, WARD - 1(1), VIJAYAWADA 2. / THE ASSESSEE - SMT. MUTHUPALANIAPPAN MEENAKSHI , L/R OF LATE SRI ANNAMALAI CHETTIAR MUTHUPALANIAPPAN , D.NO.FF - 5, CHITTURI COMPLEX, PULIPATIVARI STREET, VIJAYAWADA 3. THE PR. COMMISSIONER OF INCOME TAX , VIJAYAWADA 4. THE COMMISSIONER OF INCOME TAX (APPEALS) , VIJAYAWADA 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM