Polakampalli Surya Prakasa Rao, Eluru V. ITO, Ward-2, Eluru

CO 78/VIZ/2017

• Counselvise Citation: [2017] 123 COUNSELVISE.COM (IT) 3294 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 21-11-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 04-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

ITA NO.402/VIZAG/2017 POLAKAMPALLI SURYA PAKASA RAO, ELURU 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER ./I.T.A.NO.402/VIZAG/2017 ( / ASSESSMENT YEAR: 2008-09) ITO WARD - 2 ELURU VS. POLAKAMPALLI SURYA PRAKASA RAO ELURU [PAN: ABRPP4990L ] ( / APPELLANT) ( ! / RESPONDENT) C.O. NO.78/VIZAG/2017 (ARISING OUT OF I.T.A.NO.402/VIZAG/2017) ( / ASSESSMENT YEAR: 2008-09) POLAKAMPALLI SURYA PRAKASA RAO ELURU VS. ITO WARD - 2 ELURU ( / APPELLANT) ( ! / RESPONDENT) / APPELLANT BY : SHRI M.N. MURTHY NAIK, DR / RESPONDENT BY : SHRI G.V.N. HARI, AR / DATE OF HEARING : 21.11.2017 / DATE OF PRONOUNCEMENT : 21.11.2017 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL IS FILED BY THE REVENUE AGAINST THE OR DER OF THE CIT(A), VIJAYAWADA DATED 21.02.2017 FOR THE ASSESSMENT YEAR 2008-09. ITA NO.402/VIZAG/2017 POLAKAMPALLI SURYA PAKASA RAO, ELURU 2 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, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJE CTION. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE REVENUE IS NOT MAINT AINABLE. HENCE, THE SAME IS DISMISSED. 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 A ND THE CROSS APPEAL FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST NOV17. SD/- ( . ) (V. DURGA RAO) /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 21.11.2017 VG/SPS ITA NO.402/VIZAG/2017 POLAKAMPALLI SURYA PAKASA RAO, ELURU 3 '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT THE ITO, WARD-2, ELURU 2. / THE RESPONDENT SRI PALAKAMPALLI SURYA PRAKASA RAO, SPL. ASST. (RETD), SBI, D.NO.24B-15-10, BALAJI NIVAS, MANCHINELLA THOTA , PATHEBADA, ELURU-2, W.G. DIST. 3. ) / THE PRINCIPAL CIT, RAJAHMUNDRY 4. ) ( ) / THE CIT(A), VIJAYAWADA 5. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , ! / ITAT, VISAKHAPATNAM