THE ITO (TDS), Guntur V. Municipal Commissioner, Chilakaluripeta

CO 14/VIZ/2015

• Counselvise Citation: [2015] 123 COUNSELVISE.COM (IT) 1820 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s) 8 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 22-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 14-05-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . . . . , . . . . , $ $ $ $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ I.T.A.NOS. 601 TO 603/VIZ/2014 ( / ASSESSMENT YEARS : 2010-11 TO 2012-13) ITO(TDS) , WARD - 3(4) , GUNTUR. VS. MUNICIPAL COMMISSIONER, MUNICIPAL OFFICE, CHILAKALURIPET MUNICIPALITY, CHILAKALURIPET. [ TAN : HYDMO 3565 C] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) C.O. NOS. 14 TO 16/VIZ/2015 (I.T.A.NOS. 601 TO 603/VIZ/2014) ( / ASSESSMENT YEARS : 2010-11 TO 2012-13) MUNICIPAL COMMISSIONER, MUNICIPAL OFFICE, CHILAKALURIPET MUNICIPALITY, CHILAKALURIPET. VS. ITO(TDS), WARD - 3(4), GUNTUR. [ TAN : HYDMO 3565 C] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) & ) / ASSESSEE BY : SHRI G.V.N. HARI ADVOCATE . '(& ) / REVENUE BY : SHRI M.N. MURTHY NAIK - DR ) - / DATE OF HEARING : 22/12/2015 ) - / DATE OF PRONOUNCEMENT : 22/12/2015 / O R D E R 2 ITA NOS.601-603/VIZ/2014 & C.O.NOS. 14-16/VIZ/2015 PER G. MANJUNATHA, ACCOUNTANT MEMBER: THESE APPEALS FILED BY THE REVENUE AND THE CROSS OB JECTIONS FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE COMMON ORD ER OF CIT(A), VIJAYAWADA, DATED 18/08/2014 FOR THE A.YS. 2010-11 TO 2012-13 2 . WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, THE L D. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVO LVED IN THESE APPEALS IS BELOW RS. 10 LAC. AS PER THE LATEST CIRCULAR NO .21/2015 OF CBDT DATED 10/12/2015, BEING RETROSPECTIVE IN NATURE, TH E APPEALS FILED BY THE REVENUE ARE NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THE APPEALS FILED BY THE REVENUE ARE NOT MAINTAINABLE. HENCE, THE SAME ARE DISMISSED. 3 . THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE ON LY SUPPORT THE ORDER OF THE CIT(A), IN VIEW OF THE ABOVE, THE CROS S OBJECTIONS ARE DISMISSED. 4. IN THE RESULT, APPEALS FILED BY THE REVENUE AND TH E CROSS OBJECTIONS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND DECEMBER, 2015. SD/- SD/- ( . ) ( . . . . ) ( (( ( V. DURGA RAO ) )) ) ( G. MANJUNATHA) / // / JUDICIAL MEMBER / // / ACCOUNTANT MEMBER 3 ITA NOS.601-603/VIZ/2014 & C.O.NOS. 14-16/VIZ/2015 /VISAKHAPATNAM: 3 / DATED : 22/12/2015 VR/SPS ) ' 4 / COPY OF THE ORDER FORWARDED TO :- 1. & / THE ASSESSEE MUNICIPAL COMMISSIONER, MUNICIPAL OFFICE, CHILAKALU RIPET MUNICIPALITY, CHILAKALURIPET . 2. '(& / THE REVENUE ITO(TDS), WARD-3(4), GUNTUR. 3. 5 / THE CIT(TDS), HYDERABAD. 4. 5 () / THE CIT (A), VIJAYAWADA. 5. ' , , / // / DR, ITAT, VISAKHAPATNAM 6 . . . . / GUARD FILE / BY ORDER // TRUE COPY // 9: ( SR.PRIVATE SECRETARY ) , / // / ITAT, VISAKHAPATNAM