The DCIT Central Circle, Tirupathi V. Shri B. Ramachandra Naidu, Srikalahasti

ITA 1182/HYD/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 6256 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2001-2002
• Appeal Filed On: 09-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E SUNIL BABU
• Assessee Lawyers: C P RAMASWAMY
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B , HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER ITA NO.1182/HYD/2010 ASSESSMENT YEAR 2001-02 ITA NO.1183/HYD/2010 ASSESSMENT YEAR 2002-03 ITA NO.1184/HYD/2010 ASSESSMENT YEAR 2003-04 ITA NO.1185/HYD/2010 ASSESSMENT YEAR 2004-05 ITA NO.1186/HYD/2010 ASSESSMENT YEAR 2005-06 ITA NO.1107/HYD/2010 ASSESSMENT YEAR 2006-07 THE DCIT, CENTRAL CIRCLE, THIRUPATHI VS SHRI B. RAMACHANDRA NAIDU, SRIKALAHASTHI. (PAN AA GHP2908 G) (APPELLANT) (RESPONDENT) ITA NO.1189/HYD/2010 ASSESSMENT YEAR 2001-02 ITA NO.1190/HYD/2010 ASSESSMENT YEAR 2002-03 ITA NO.1191/HYD/2010 ASSESSMENT YEAR 2003-04 ITA NO.1192/HYD/2010 ASSESSMENT YEAR 2004-05 ITA NO.1193/HYD/2010 ASSESSMENT YEAR 2005-06 THE DCIT, CENTRAL CIRCLE, THIRUPATHI VS SMT.B. VIJAYAMMA, SRIKALAHASTHI. (PAN AEUPV 2280 B) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.E. SUNIL BABU RESPONDENT BY : SHRI C.P. RAMASWAMY O R D E R PER BENCH : THESE 11 APPEALS PREFERRED BY THE REVENUE ARE DIR ECTED AGAINST THE DIFFERENT ORDERS PASSED BY THE CIT(A) TIRUPATHI AND PERTAINS TO THE ASSESSMENT YEARS 2001-02, 2002-03, 2003-04, 2004-05, 2005-06 AND 2006-07. SINCE ISSUES INVOLVED IN THESE THREE APPEALS ARE COMMON, THEY ARE CLUBBED TOGETHER, HEARD TOGETHER AND DISPO SED OFF VIDE THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. ITA NO.1182 TO 1186 & 7 OTHER APPEALS SHRI B. RAMACHANDRA NAIDU, SRIKALAHASTHI 2 2 2. THE LEARNED DEPARTMENTAL REPRESENTATIVE FILED A COPY OF THE LETTER DATED 14.10.2010 STATING THAT TAX EFFECT IN THESE CASES ARE LESS THAN RS.2 LAKHS AND PRAYED FOR PERMISSION TO WITHDRAW TH E SAME. 3. THE LEARNED AUTHORISED REPRESENTATIVE FOR THE ASSESSEE CONCEDED THE SAME. 4. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE OPINION THAT THE TAX EFFECT IN THESE 11 APPEALS FILED BY THE REVENUE ARE LESS THAN RS.2 LAKHS AND HENCE, IN TERMS OF THE INSTRUCTION NO.5 DATED 16.7.2007 (F.NO.279/MISC.56/07-ITJ) ISSUED BY THE CBDT, DEPARTMENT SHOULD NOT HAVE FILED THIS APPEAL. ACCORDINGLY, THE APPEALS F ILED BY THE REVENUE ARE DISMISSED IN LIMINE AS UN-ADMITTED. 3. IN THE RESULT, THE 11 APPEALS FILED BY T HE REVENUE ARE DISMISSED IN LIMINE AS UN-ADMITTED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.10.2010 SD/- SD/- G.C. GUPTA CHANDRA POOJARI VICE PRESIDENT ACCOUNTANT MEMBER DATED THE 14 TH OCTOBER, 2010 COPY FORWARDED TO: 1. THE DCIT, CENTRAL CIRCLE, THIRUPATHI 2. SHRI B. RAMACHANDRA NAIDU, 9-25, GOPALAVANAM, SR IKALAHASTHI SMT. B. VIJAYAMMA, 9-25, GOPALAVANAM, SRIKALAHASTHI 3. CIT(A)- TIRUPATHI 4. CIT, HYDERABAD 5. THE D.R., ITAT, HYDERABAD. NP