Sri Malampati Marreddy, Guntur V. The Income Tax Officer, Ward-2(1), Guntur

CO 34/VIZ/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7956 (ITAT-VISAKHAPATNAM)
• Appeal Type: Cross Objection
• Pronouncement Date: 23-04-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 11-02-2019
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 441 / VIZ /201 6 (ASST. YEAR : 20 0 7 - 0 8 ) ITO, WARD - 2(1), GUNTUR. V S . MALAMPATI MARREDDY, S/O CHINNAPA REDDY, R/O BISHOP HOUSE, CHANDRAMOULINAGAR, GUNTUR. PAN NO. BCTPM 9649 H (APPELLANT) (RESPONDENT) C.O.NO.34/VIZ/2019 (ARISING OUT OF ITA NO. 441 / VIZ /201 6) (ASST. YEAR : 20 07 - 08 ) MALAMPATI MARREDDY, S/O CHINNAPA REDDY, R/O BISHOP HOUSE, CHANDRAMOULINAGAR, GUNTUR. VS. ITO, WARD - 2(1), GUNTUR. PAN NO. BCTPM 9649 H (APP LICANT ) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADV OCATE . DEPARTMENT BY : SMT. SUMAN MALIK SR. DR DATE OF HEARING : 15 / 0 4 /201 9 . DATE OF PRONOUNCEMENT : 23 / 0 4 /201 9 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS APPEAL BY THE REVENUE AND THE CROSS OBJECTION BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF COMMISSIONER OF 2 ITA NO. 441/VIZ/2016 & C.O.NO. 34/VIZ/2019 ( MALAMPATI MARREDDY ) INCOME TAX (APPEALS) - 1 , GUNTUR , DATED 29 /0 7 /201 6 FOR THE ASSESSMENT YEAR 200 7 - 0 8 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVOL VED IN THIS APPEAL IS BELOW RS.2 0 LAKHS AND A S PER THE LATEST CBDT CIRCULAR NO. 03 /201 8 DATED 11.07 .201 8 , THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. LD. DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTI ON. IN VIEW OF THE ABOVE, THIS APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND ACCORDINGLY DISMISSED. 3 . C ROSS OBJECTION FILED BY THE ASSESSEE IS BARRED BY LIMITATION BY 756 DAYS. NO AFFIDAVIT FOR EXPLAINING THE DELAY IS FILED. THEREFORE, C.O. FILED BY THE ASSESSEE IS DISMISSED IN LIMINI . 4 . IN THE RESULT, APPEAL FILED BY THE REVENUE AND THE CROSS OBJECTION FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 3 R D DAY OF APRIL , 201 9 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 3 R D APRIL , 201 9 . VR/ - 3 ITA NO. 441/VIZ/2016 & C.O.NO. 34/VIZ/2019 ( MALAMPATI MARREDDY ) COPY TO: 1. THE ASSESSEE - MALAMPATI MARREDDY, S/O CHINNAPA REDDY, R/O BISHOP HOUSE, CHANDRAMOULINAGAR, GUNTUR. 2. THE REVENUE ITO, WARD - 2(1), GUNTUR. 3. THE PR. CIT , GUNTUR. 4. THE CIT(A) - 1, GUNTUR. 5. THE D.R . , VISAKHAPATNAM . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM. DATE INITIAL TAX EFFECT 1. DRAFT DICTATED ON 15 / 0 4 /201 9 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 16 /04/ 2019 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 16 /0 4 /2019 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER 16 /04 /2019 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS 16 /0 4 /2019 SR.PS 6. DATE OF PRONOUNCEMENT /04 /2019 SR.PS 7. FILE SENT TO THE BENCH CLERK /04 /2019 SR.PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK 9. DATE ON WHICH FILE GOES TO THE SR. PRIVATE SECRETARY 10 . DATE OF DISPATCH OF ORDER