THE ITO, WARD - 1(1), Vijayawada V. Sri Pulipati Chinna Subba Rao, Vijayawada

ITA 103/VIZ/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2034 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 22-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D KOMALI KRISHNA
• Keywords: Tax effect

Judgement Text

ITA NO.102&103/VIZAG/2013 PULIPATI CHINNA SUBBA RAO, VIJAYAWADA 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./I.T.A.NOS.102&103/VIZAG/2013 ( / ASSESSMENT YEARS: 2006-07 & 2007-08) ITO WARD - 1 ( 1 ) VIJAYAWADA VS. PULIPATI CHINNA SUBBA RAO VIJAYAWADA [PAN: AJAPP 5541L ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : SMT. D. KOMALI KRISHNA, DR / RESPONDENT BY : SHRI G.V.N. HARI, AR / DATE OF HEARING : 14.0 3 .2016 / DATE OF PRONOUNCEMENT : 14.03.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THESE APPEALS ARE FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A), VIJAYAWADA DATED 11.12.2012 FOR THE ASSESSM ENT YEARS 2006-07 & 2007-08. ITA NO.102&103/VIZAG/2013 PULIPATI CHINNA SUBBA RAO, VIJAYAWADA 2 2. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVO LVED IN THESE APPEALS IS BELOW RS.10 LAKHS. AS PER THE LATEST CIRCULAR N O.21/2015 DATED 10.12.2015 OF CBDT BEING RETROSPECTIVE IN NATURE, T HE APPEALS FILED BY THE REVENUE ARE NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THE APPEALS FILED BY THE REVENUE ARE NOT MAINTAINABLE. HENCE, THE SAME ARE DISMISSED. 3. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14 TH MAR16. SD/- SD/- ( . ) ( . ) (G. MANJUNATHA) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 14.03.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT THE ITO WARD-1(1), VIJAYAWADA 2. / THE RESPONDENT SRI PULIPATI CHINNA SUBBA RAO, S/O P. GURUNADHAM, GANAPATHI RAO STREET, VIJAYAWADA 3. ) / THE CIT, VIJAYAWADA 4. ) ( ) / THE CIT(A), VIJAYAWADA 5. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , ( SR.PRIVATE SECRETARY ) , , ! / ITAT, VISAKHAPATNAM