S. Sivarama Reddy, Visakhapatnam V. Income Tax Officer, Visakhapatnam

CO 26/VIZ/2015

• Counselvise Citation: [2016] 119 COUNSELVISE.COM (IT) 3309 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 6 month(s) 27 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 25-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 28-09-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D KOMALI KRISHNA
• Keywords: Tax effect

Judgement Text

CO NO.26/VIZAG/2015 S. SIVARAMA REDDY, VISAKHAPATNAM 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER C.O. NO.26/VIZAG/2015 ( ./I.T.A.NO.285/VIZAG/2015) ( / ASSESSMENT YEAR: 2010-11) S. SIVARAMA REDDY VISAKHAPATNAM VS. ITO WARD - 1(2) VISAKHAPATNAM [PAN: AIXPS 6613A ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : SHRI G.V.N. HARI, AR / RESPONDENT BY : SMT. D. KOMALI KRISHNA, DR / DATE OF HEARING : 25.04.20 16 / DATE OF PRONOUNCEMENT : 25.04.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: AGAINST THE ORDER PASSED BY THE CIT(A) VISAKHAPATN AM DATED 22.4.2015 FOR THE ASSESSMENT YEAR 2010-11, REVENUE HAS FILED AN APPEAL AND CROSS OBJECTION FILED BY THE ASSESSEE. CO NO.26/VIZAG/2015 S. SIVARAMA REDDY, VISAKHAPATNAM 2 2. THE APPEAL FILED BY THE REVENUE HAS BEEN DISMISS ED VIDE ORDER DATED 22.12.2015 ON THE GROUND THAT TAX EFFECT IS B ELOW ` 10 LAKHS. 3. IN VIEW OF THE ABOVE, THE CROSS OBJECTION FILED BY THE ASSESSEE BECAME INFRUCTUOUS AND THE SAME IS DISMISSED. 4. IN THE RESULT, THE C.O. FILED BY THE ASSESSEE IS DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 25 TH APR16. SD/- SD/- ( . ) ( . ) (G. MANJUNATHA) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 25.04.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT S. SIVA RAMA REDDY, PROP. SIVARA MA SWEETS, D.NO.28- 2-33, SURYABAGH, VISAKHAPATNAM 2. / THE RESPONDENT THE ITO WARD-1(2), VISAKHAPATNA M 3. ) / THE CIT, VISAKHAPATNAM 4. ) ( ) / THE CIT(A),VISAKHAPATNAM 5. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , ! / ITAT, VISAKHAPATNAM