The DCIT, Central Circle, Vijayawada V. Sri N Linga Murthy, Yakalamuru, Krishna Distt.

ITA 100/VIZ/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 50282 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 26-04-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 15-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D KOMALI KRISHNA

Judgement Text

ITA NOS.96 TO 102 OF 2010 N. LINGA MURTHY, YAKALAMU RU IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO. 96 TO 102 /VIZAG/ 20 10 ASSESSMENT YEAR : 2000 - 01 TO 2006 - 07 D CIT, CENTRAL CIRCLE VIJAYAWADA VS. N. LINGA MURTHY, YAKALAMURU (APPELLANT) (RESPONDENT) PAN NO. ACIPN7406R APPELLANT BY: SHRI D. KOMALI KRISHNA, SR. DR RESPONDENT BY: SHRI C. SUBRAHMANYAM, CA ORDER PER BENCH:- THESE APPEALS BY THE REVENUE ARE DIRECTED AGAINST T HE ORDER DATED 20.11.2009 PASSED BY THE CIT (A), VIJAYAWADA, AND I T PERTAINS TO THE ASSESSMENT YEARS 2000-01 TO 2006-07. 2. BOTH THE PARTIES HAVE AGREED THAT THE REVENUE EF FECT IN EACH CASE IS LESS THAN RS.2,00,000/- AND AS SUCH THE SAME ARE LI ABLE TO BE DISMISSED IN VIEW OF JUDGEMENT OF THE JURISDICTIONAL HIGH COURT IN THE CASE OF C.I.T. VS A. RAJENDRA PRASAD (299 ITR 227) . IN THE SAID DECISION, HONBLE COURT HAS HELD THAT THE CBDT INSTRUCTIONS FIXING MONETARY LIMITS F OR FILING APPEALS ARE STATUTORY IN NATURE AS THEY WERE ISSUED BY THE CBDT IN EXERCISE OF POWERS UNDER SECTION 119 OF THE INCOME TAX ACT AND THE REV ENUE HAS TO NECESSARILY FOLLOW THEM AND IF A CASE FALLS UNDER ONE OF THE EX CEPTIONS PROVIDED IN THE CIRCULARS, A SPECIFIC GROUND SHOULD BE RAISED IN TH AT REGARD. ADMITTEDLY, THE REVENUE HAS NOT RAISED A SPECIFIC GROUND TO SHOW TH AT THE CASE FALLS WITHIN THE EXCEPTIONS PROVIDED IN THE CIRCULARS OF CBDT. ITA NOS.96 TO 102 OF 2010 N. LINGA MURTHY, YAKALAMU RU 2 3. UNDER THE CIRCUMSTANCES, BY RESPECTFULLY FOLLOWI NG THE DECISION OF THE HONBLE ANDHRA PRADESH HIGH COURT CITED SUPRA, WE D ISMISS THESE APPEALS AS UN-ADMITTED ON THE GROUND THAT IT IS CONTRARY TO TH E POLICY DECISION TAKEN BY THE CBDT. PRONOUNCED IN THE OPEN COURT ON 16.6.2011 SD/- SD/- (B . R . BASKARAN) (SUNIL KUM AR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 16 TH JUNE, 2011 COPY TO 1 THE DCIT, CENTRAL CIRCLE, VIJAYAWADA 2 NUKALA LINGA MURTHY, YAKALAMURU VILLAGE, KRISHNA DI ST. 3 THE CI T , VIJAYAWADA 4 5 THE CIT(A), VIJAYAWADA THE CIT(A), CENTRAL CIRCLE, HYDERABAD 6 THE DR, ITAT, VISAKHAPATNAM. 7 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM