Dy. CIT, CIRCLE - 2(1), Vijayawada V. M/s California BPO Systems Pvt. Ltd., Vijayawada

ITA 113/VIZ/2013

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0057 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 25-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: I SIRISH KUMAR
• Keywords: Tax effect

Judgement Text

, , 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. 113/VIZ/2013 ( / ASSESSMENT YEAR : 2008-09) DC IT , CIRCLE - 2( 1 ) , VIJAYAWADA. VS. M/S. CALIFORNIA BPO SYSTEM PVT. LTD., F-4, M.L. TOWERS, OPP. KALANIKETAN, M.G. ROAD, LABBIPET, VIJAYAWADA. [ PAN : AACCC 4339 B] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) & ) / ASSESSEE BY : SHRI D.L. NARA SIMHA RAO A DV. '(& ) / REVENUE BY : SHRI I. SIRISH KUMAR - DR ) - / DATE OF HEARING : 28/12/2015 ) - / DATE OF PRONOUNCEMENT : 2 8 /12/2015 / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER OF THE CIT(A), VIJAYAWADA DATED 11/12/2012 FOR THE A.Y. 20 08-09. 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 2 ITA NO.113/VIZ/2013 BELOW RS. 10 LAC. AS PER THE LATEST CIRCULAR NO.21 /2015 OF CBDT DATED 10/12/2015, BEING RETROSPECTIVE IN NATURE, THE APPE AL FILED BY THE REVENUE IS NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THIS APPEAL FILED BY THE REVE NUE IS NOT MAINTAINABLE. HENCE, THE SAME IS DISMISSED. 3 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH DECEMBER, 2015. SD/- SD/- ( . ) ( . . . . ) ( (( ( V. DURGA RAO ) )) ) ( G. MANJUNATHA) / // / JUDICIAL MEMBER / // / ACCOUNTANT MEMBER /VISAKHAPATNAM: 3 / DATED : 28/12/2015 VR/SPS ) ' 4 / COPY OF THE ORDER FORWARDED TO :- 1. & / THE ASSESSEE M/S. CALIFORNIA BPO SYSTEM PVT. LTD ., F-4, M.L. TOWERS, OPP. KALANIKETAN, M.G. ROAD, LABBIPET, VIJAYAWADA. 2. '(& / THE REVENUE DCIT, CIRCLE-2(1), VIJAYAWADA. 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