ITO, WARD - 2(1), Vijayawada V. Balaraju Venkata Ramesh, Vijayawada

ITA 111/VIZ/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2144 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 21-12-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 25-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

ITA NO.111/VIZAG/2013 BALARAJU VENKATA RAMESH, 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.NO.111/VIZAG/2013 ( / ASSESSMENT YEAR : 2008-09) ITO WARD - 2(1) VIJAYAWADA VS. BALARAJU VENKATA RAMESH VIJAYAWADA [ PAN : AEPPB 9584D ] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) & ) / APPELLANT BY : SHRI M.N. MURTHY NAIK, DR '(& ) / RESPONDENT BY : SHRI C. S UBRAHMANYAM, AR ) - / DATE OF HEARING : 21.12. 2015 ) - / DATE OF PRONOUNCEMENT : 06.01.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER OF THE CIT(A), VIJAYAWADA DATED 11.12.2012 FOR THE ASSESSMENT YEAR 2008-09. 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 ITA NO.111/VIZAG/2013 BALARAJU VENKATA RAMESH, VIJAYAWADA 2 BELOW RS.10 LAKHS. AS PER THE LATEST CIRCULAR NO.2 1/2015 DATED 10.12.2015 OF CBDT BEING RETROSPECTIVE IN NATURE, T HE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. HENCE, THE SAME IS DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH JAN16. SD/- SD/- ( . . . . ) ( . ) ( G. MANJUNATHA) ( (( ( V. DURGA RAO ) )) ) / // / ACCOUNTANT MEMBER / // / JUDICIAL MEMBER /VISAKHAPATNAM: 3 / DATED : 06.01.2016 VG/SPS ) ' 4 / COPY OF THE ORDER FORWARDED TO :- 1. & / THE APPELLANT THE ITO WARD-2(1), VIJAYAWADA 2. '(& / THE RESPONDENT SRI BALARAJU VENKATA RAMESH, PROP: M/S. B.V. ENTERPRISES, D.NO.27-6-8, PRAKASAM ROAD, GOVERNORPE T, VIJAYAWADA-520 002. 3. 5 / THE CIT, VIJAYAWADA 4. 5 () / THE CIT(A), VIJAYAWADA 5. ' , , / // / DR, ITAT, VISAKHAPATNAM 6 . . . . / GUARD FILE / BY ORDER // TRUE COPY // 9: ( SR.PRIVATE SECRETARY ) , / // / ITAT, VISAKHAPATNAM