DCIT, CENTRAL CIRCLE-2, VISAKHAPATNAM V. VAMSEE KRISHNA KUPPANNAGARI, PARVATHIPURAM

CO 9/VIZ/2025

AI Insights

The case involves multiple appeals by the Deputy Commissioner of Income Tax, Central Circle-2, Visakhapatnam against Vamsee Krishna Kuppannagari concerning various assessment years. The appeals were based on the orders of the Learned Commissioner of Income Tax (Appeals)-3, Visakhapatnam. However, the Revenue's appeals were found to be not maintainable due to the low tax effect involved, which was below the threshold set by the CBDT Circular No.17/2019. Consequently, both the appeals and the Cross Objections filed by the assessee were dismissed.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 47054 (ITAT-VISAKHAPATNAM)
• Appeal Type: Cross Objection
• Pronouncement Date: 08-04-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Laws Referred To: CBDT Circular No.17/2019 dated 08.08.2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: APARNA VILLURI
• Assessee Lawyers: A. ARUNA
• Keywords: Tax effect
• Section: 143(3); 13

Judgement Text

" आयकर अपीलीयअिधकरण, िवशाखापटणम पीठ, िवशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “DIVN” BENCH, VISAKHAPATNAM ᮰ी वी. दुगाᭅ राव, ᭠याियक सद᭭य एवं ᮰ी एस बालाकृ᭬णन, लेखा सद᭭य के समᭃ BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. Nos. 57, 58, 59, 60, 61 & 62/Viz/2025 (िनधाᭅरण वषᭅ / Assessment Year : 2013-14, 2012-13, 2014-15, 2015-16, 2016-17 & 2018-19) Deputy Commissioner of Income Tax, Central Circle-2, Visakhapatnam. Vs. Vamsee Krishna Kuppannagari, Parvathipuram. PAN: AIVPK2261L (अपीलाथᱮ/ Appellant) (ᮧ᭜यथᱮ/ Respondent) C.O. Nos.9, 10, 11, 12, 13 & 14/Viz/2025 (In आयकर अपील सं./ I.T.A. Nos. 57, 58, 59, 60, 61 & 62/Viz/2025) (िनधाᭅरण वषᭅ / Assessment Year : 2013-14, 2012-13, 2014-15, 2015-16, 2016-17 & 2018-19) Vamsee Krishna Kuppannagari, Parvathipuram. PAN: AIVPK2261L Vs. Deputy Commissioner of Income Tax, Central Circle-2, Visakhapatnam. (अपीलाथᱮ/ Appellant) (ᮧ᭜यथᱮ/ Respondent) अपीलाथᱮ कᳱ ओर से/ Assessee by : Smt. A. Aruna ᮧ᭜याथᱮ कᳱ ओर से / Revenue by : Dr. Aparna Villuri, Sr. AR सुनवाई कᳱ तारीख / Date of Hearing : 07/04/2025 घोषणा कᳱ तारीख/Date of Pronouncement : 08/04/2025 2 O R D E R PER Bench: The captioned appeals (I.T.A. Nos. 57, 58, 59, 60, 61 & 62/Viz/2025) are filed by the Revenue against the orders of the Learned Commissioner of Income Tax (Appeals)-3, Visakhapatnam and the details are as follows: Sl no ITA No. Asst. Year Date of order DIN & Order No. Arising out of order U/s. 1. 57/Viz/2025 2013-14 26/11/2024 ITBA/APL/S/250/2024- 25/1070656240(1) 147 2. 58/Viz/2025 2012-13 26/11/2024 ITBA/APL/S/250/2024- 25/1070656608(1) 143(3) r.w.s 147 3. 59/Viz/2025 2014-15 26/11/2024 ITBA/APL/S/250/2024- 25/10706565521(1) 147 4. 60/Viz/2025 2015-16 26/11/2024 ITBA/APL/S/250/2024- 25/1070656354(1) 147 5. 61/Viz/2025 2016-17 26/11/2024 ITBA/APL/S/250/2024- 25/1070656473(1) 147 6. 62/Viz/2025 2018-19 27/11/2024 ITBA/APL/S/250/2024- 25/1070693116 (1) 147 The assessee has also raised Cross Objections (C.O. Nos.9, 10, 11, 12, 13 & 14/Viz/2025). Since the Revenue’s appeals and Cross Objections are connected and pertain to the same assessee, all these appeals and the COs are clubbed, heard together and disposed of in this consolidated order. 3. At the outset, the Ld. Departmental Representative submitted before us that all the six appeals filed by the Revenue may be permitted to be withdrawn as the tax effect involved in these cases is 3 below Rs.50 Lakhs. The Ld. AR did not object to the submission of the Ld. DR. 4. The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised the monetary limit for filing the appeals before the Tribunal to Rs.50 Lakhs. Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No.17/2019 would be applicable to all pending appeals. In such circumstances, the present appeals filed by the Revenue are not maintainable considering the low tax effect involved therein. It is ordered accordingly and the appeals of the Revenue are dismissed with a liberty to the Department to file a Miscellaneous Application before the Tribunal for recalling the order, if the requisite material is brought in to show that the appeal is protected by the exceptions prescribed in para-10 of the Circular dated 11.07.2018. 5. In the result, all the six appeals of the Revenue are dismissed. 6. Since the Revenue’s appeals for the AYs 2013-14, 2012-13, 2014- 15, 2015-16, 2016-17 & 2018-19 are dismissed as not maintainable considering the low tax effect, the adjudication of Cross Objections filed by the assessee in the respective Assessment Years becomes infructuous. Accordingly, the Cross Objections filed by the assessee are dismissed. 7. In the result, appeals filed by the Revenue are dismissed and the Cross Objections filed by the assessee are dismissed. 4 Pronounced in the open Court on 08th April, 2025. Sd/- Sd/- (S. BALAKRISHNAN ) (V. DURGA RAO) लेखा सद᭭य/ACCOUNTANT MEMBER ᭠याियकसद᭭य/JUDICIAL MEMBER Dated :08/04/2025 OKK - SPS आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the order forwarded to:- 1. िनधाᭅᳯरती/ The Assessee – Vamsee Krishna Kuppannagari, 2-7-73, Sri Venkateswara Colony, Rayagada Board, Pravathipuram, Andhra Pradesh – 535501. 2. राज᭭व/The Revenue – DCIT, Central Circle-3, 5th Floor, Direct Taxes Building, MVP Colony, Visakhapatnam, Andhra Pradesh-530017. 3. The Principal Commissioner of Income Tax, 4. आयकर आयुᲦ (अपील)/ The Commissioner of Income Tax 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, िवशाखापटणम/ DR, ITAT, Visakhapatnam 6. गाडᭅ फ़ाईल / Guard file आदेशानुसार / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam "