THE ITO, WARD - 2(2), GUNTUR., Guntur V. Sri Abdul Azeez, Guntur

CO 34/VIZ/2012

• Counselvise Citation: [2015] 123 COUNSELVISE.COM (IT) 1829 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 8 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 28-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-01-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 20-12-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: N O N E
• Assessee Lawyers: I SIRISH KUMAR
• Keywords: Tax effect

Judgement Text

ITA NO.323/VIZAG/2012 & CO NO.34/VIZAG/2012 ABDUL AZEEZ, GUNTUR 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.323/VIZAG/2012 ( / ASSESSMENT YEAR : 2009-10) ITO WARD - 2(2) GUNTUR VS. ABDUL AZEEZ GUNTUR [ PAN: ABTPA 8981E ] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) C.O. NO.34/VIZAG/2012 (ARISING OUT OF I.T.A.NOS.323/VIZAG/2012) ( / ASSESSMENT YEAR : 2009-10) ABDUL AZEEZ GUNTUR VS. ITO WARD - 2(2) GUNTUR ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) & ) / APPELLANT BY : SHRI I. SIRISH KUMAR , DR '(& ) / RESPONDENT BY : N O N E ) - / DATE OF HEARING : 2 8 .12.2015 ) - / DATE OF PRONOUNCEMENT : 28.12.2015 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER OF THE CIT(A), GUNTUR DATED 13.06.2012 FOR THE ASSESSMENT YEAR 200 9-10 AND THE CROSS APPEAL IS FILED BY THE ASSESSEE IN SUPPORT OF ORDER OF CIT(A). ITA NO.323/VIZAG/2012 & CO NO.34/VIZAG/2012 ABDUL AZEEZ, GUNTUR 2 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD. D.R. HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPE AL IS BELOW RS.10 LAKHS. AS PER THE LATEST CIRCULAR NO.21/2015 DATED 10.12.2015 OF CBDT BEING RETROSPECTIVE IN NATURE, THE ABOVE APPEAL IS NOT PRESSED. IN VIEW OF THE ABOVE, THIS APPEAL IS NOT MAINTAINABLE AND D ISMISSED AS NOT PRESSED. 3. THE CROSS APPEAL FILED BY THE ASSESSEE ONLY SUPP ORT THE ORDER OF LD. CIT(A). IN VIEW OF THE ABOVE, CROSS APPEAL IS DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED AND THE CROSS APPEAL FILED BY THE ASSESSEE IS ALSO DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 28 TH DEC15. SD/- SD/- ( . . . . ) ( . ) ( G. MANJUNATHA) ( (( ( V. DURGA RAO ) )) ) / // / ACCOUNTANT MEMBER / // / JUDICIAL MEMBER /VISAKHAPATNAM: 3 / DATED : 28.12.2015 VG/SPS ) ' 4 / COPY OF THE ORDER FORWARDED TO :- 1. & / THE APPELLANT THE ITO WARD-2(2), GUNTUR 2. '(& / THE RESPONDENT ABDUL AZEEZ, PROP. TILE HOME, 6-19-20, 5 TH LINE, ARUNDALPET, GUNTUR 3. 5 / THE CIT, GUNTUR 4. 5 () / THE CIT(A), GUNTUR 5. ' , , / // / DR, ITAT, VISAKHAPATNAM 6 . . . . / GUARD FILE / BY ORDER