The ITO, Ward-2, Tanuku, Tanuku V. M/s A.N.R. Shopping Mall, Tanuku

CO 19/VIZ/2014

• Counselvise Citation: [2016] 119 COUNSELVISE.COM (IT) 3312 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 6 month(s) 27 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 19-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 22-09-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: B SESHAGIRI RAO
• Assessee Lawyers: D KOMALI KRISHNA
• Keywords: Tax effect

Judgement Text

ITA NO.676/VIZAG/2013&CO 19/VIZAG/2014 M/S. A.N.R. SHOPPING MALL, TANUKU. 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./I.T.A.NO.676/VIZ/2013 ( / ASSESSMENT YEAR : 2009-10) ITO WARD - 2, TANUKU VS. M/S. A.N.R. SHOPPING MALL, TANUKU [PAN : AAMFA 1703G] ( % / APPELLANT) ( &'% / RESPONDENT) C.O.NO. 19/VIZ/2014 (ARISING OUT OF I.T.A.NO. 676/VIZ/2013) ( / ASSESSMENT YEAR : 2009-10) M/S. A.N.R. SHOPPING MALL, TANUKU. VS. ITO WARD - 2, TANUKU ( % / APPELLANT) ( &'% / RESPONDENT) / ASSESSEE BY : SMT. D. KOMALI KRISHNA, DR / REVENUE BY : SHRI B. SESHAGIRI RAO, AR / DATE OF HEARING : 18 .0 4 .2016 / DATE OF PRONOUNCEMENT : 19.04.2016 ITA NO.87/VIZAG/2013&CO 62/VIZAG/2013 MERUGU VENKATA REDDY, KRISHNA DIST. 2 / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE REVENUE AND THE CROSS OBJE CTION FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE CIT(A), GUNTUR DATED 30.08.2013 FOR THE A.Y. 2009-10. 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW RS.10 LAKHS. AS PER THE LATEST CIRCULAR NO.2 1/2015 DATED 10.12.2015 OF CBDT BEING RETROSPECTIVE IN NATURE, T HE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THIS APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. HENCE, THE SAME IS DISMISSED. 3. THE CROSS OBJECTION FILED BY THE ASSESSEE IS ONL Y SUPPORTING THE ORDER OF THE CIT(A), IN VIEW OF THE ABOVE, CROSS OB JECTION IS DISMISSED. 4. IN THE RESULT, APPEAL FILED BY THE REVENUE AND T HE CROSS OBJECTION FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH APR16. SD/- SD/- ( . ) ( . ) (V. DURGA RAO) (G. MANJUNATHA) /JUDICIAL MEMBER /ACCOUNTANT MEMBER ! /VISAKHAPATNAM: % /DATED : 19.04.2016 VG/SPS ITA NO.87/VIZAG/2013&CO 62/VIZAG/2013 MERUGU VENKATA REDDY, KRISHNA DIST. 3 '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT THE ITO WARD-2, TANUKU 2. / THE RESPONDENT M/S. ANR SHOPPING MALL, D.NO.32 -11-32, VELPUR ROAD,TANUKU. 3. ) / THE CIT, GUNTUR 4. ) ( ) / THE CIT (A), GUNTUR 5. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , ! / ITAT, VISAKHAPATNAM