Ivaturi Mahalakshmi, Vijayawada V. Income Tax Officer, Ward-2(2), , Vijayawada

CO 17/VIZ/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6353 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 25-01-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 21-01-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Tax effect

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. 508 /VIZ/2018 ( / ASSESSMENT YEAR: 20 05 - 06 ) INCOME TAX OFFICER VIJAYAWADA VS. SMT. IVATURI MAHALAKSHMI D.NO.38 - 5 - 1, 1 ST LANE, PUNNAMATHOTA OPP.AIR CROSS ROAD VIJAYAWADA [PAN :AATPI0474P] ( / APPELLANT) ( / RESPONDENT) CROSS OBJECTION NO.17/VIZ/2019 ARISING OUT OF I .T.A.NO. 508 /VIZ/2018 ( / ASSESSMENT YEAR: 2005 - 06) SMT. IVATURI MAHALAKSHMI D.NO.38 - 5 - 1, 1 ST LANE, PUNNAMATHOTA OPP.AIR CROSS ROAD VIJAYAWADA [PAN :AATPI0474P] INCOME TAX OFFICER VIJAYAWADA ( / APPELLANT) ( / RESPONDENT) / REVENUE BY : S MT. SUMAN MALIK, CIT DR / ASSESSEE BY : SHRI C.SUBRAHMANYAM, AR / DATE OF HEARING : 23 . 01. 201 9 / DATE OF PRONOUNCEMENT : 25 . 01 .201 9 2 I.T.A. NO . 5 08 /VIZ/201 8 SMT. IVATURI MAHALAKSHMI, VIJAYAWADA / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: TH IS APPEAL IS FILED BY THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS) [CIT(A) ] , VIJAYAWADA AND CROSS OBJECTION FILED BY THE ASSESSEE IN SUPPORT OF THE ORDER OF THE LD.CIT(A) VIDE I.T.A.NO. 447/CIT(A)/VJA/2014 - 15 DATED 03 .0 7 .2018 FOR THE ASSESSMENT YEAR 20 05 - 06 . 2. WHEN TH IS APPEAL IS TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN TH I S APPEAL IS BELOW RS. 2 0 LAKHS. AS PER THE LATEST CIRCULAR NO. 03/2018, DATED 11 . 07 . 2018 OF CBDT BEING RETROSPECTIVE IN NATURE, WHICH IS IN SUPERSESSION OF ITS CIRCULAR NO. 21/2 0 15 DATED 10 . 12 . 2015, IN RELATION TO FILING OF APPEALS BEFORE THE INCOME TAX APPELLATE TRIBUNAL , THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. THE LD. D.R. HA S NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. HENCE, THE SAME IS DISMISSED. 3 I.T.A. NO . 5 08 /VIZ/201 8 SMT. IVATURI MAHALAKSHMI, VIJAYAWADA 3. THE ASSESSEE FILED CROSS OBJECTION SUPPORTING THE ORDER OF THE LD.CIT(A). SINCE THE APPEAL FILED BY THE REVENUE IS DIS MISSED, CROSS OBJECTION FILED BY THE ASSESSEE BECAME INFRUCTUOUS, HENCE DISMISSED . 4 . IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMISSED AND CROSS OBJECTION S OF THE ASSESSEE ARE DISMISSED . O RDER PRONOUNCED IN THE OPEN COURT ON 25 TH JANUARY , 201 9 . S D/ - S D/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 25 .01.2019 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO: - 1. / THE REVENUE - INCOME TAX OFFICER, VIJAYAWADA 2. / THE ASSESSEE SMT. IVATURI MAHALAKSHMI, D.NO.38 - 5 - 1, 1 ST LANE, PUNNAMATHOTA, OPP.AIR CROSS ROAD, 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