The Asst. CIT, Visakhapatnam V. M/s. Showtech Stone International Pvt. Ltd, Visakhapatnam

ITA 1/VIZ/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6690 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2017
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 04-01-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R S ARAVINDAKSHAN
• Assessee Lawyers: C V S MURTHY
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & . / I . T .A.NO. 01 /V IZ / 2017 ( / ASSESSMENT YEAR: 200 9 - 10 ) AC IT , CENTRAL CIRCLE - 2 , VISAKHAPATNAM. VS. M/S. SHOWTECH STONE INTERNATIONAL PVT. LTD., 10 - 1 - 44/1, OPP: IDBI BANK, SIRIPURAM, VISAKHAPATNAM. [PAN: AAICS 38 52 M ] ( / APPELLANT) ( / RESPONDENT) / APP ELLANT BY : SHRI R.S. ARAVINDAKSHAN SR.D R / RESPONDENT BY : SHRI C.V.S. MURTHY - C A / DATE OF HEARI NG : 14 .0 9 . 201 7 / DATE OF P RONOUNCEMENT : 14 .0 9 .201 7 / O R D E R THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF CIT(A) - 3 , VISAKHAPATNAM, DATED 28 .1 0 .201 6 FOR THE ASSESSMENT YEAR 200 9 - 10 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD. AUTHORISED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW RS.10 LAKHS. AS PER THE CBDT C IRCULAR N O.21/2015 , DATED 10.12.2015, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAIN ABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ITA NO. 01 /VIZ /2017 (M/S. SHOWTECH STONE IN TERNATIONAL PVT. LTD.) 2 ABOVE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. HENCE, SAME IS DISMISSED. 3 . IN THE RESULT, APPEAL FI LED BY THE REVENUE IS DISMISSED. O RDER PRONOUNCED IN THE OPEN COURT ON 14 TH SEPTEMBER, 2017 . S D/ - ( . ) (V. DURGA RAO) /JUDICIAL MEMBER /VISAKHAPATNAM: /DATED : 14 .0 9 .201 7 VR /SPS / COPY OF THE ORDER FORWARDED TO : - 1. / THE APPELLANT THE AC IT , CENTRAL CIRCLE - 2 , VISAKHAPATNAM. 2. / THE RESPONDENT M/S. SHOWTECH STONE INTERNATIONAL PVT. LTD., 10 - 1 - 44/1, OPP: IDBI BANK, SIRIPURAM, VISAKHAPATNAM. 3. / THE P CIT (CENTRAL) , VISAKHAPATNAM. 4 . ( ) / THE CIT(A) - 3 , VISAKHAPATNAM. 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, VISAKHAPATNAM