ITO, Ward-2, Kadapa V. Sri M. Subha Krishna Kumar (HUF), Kadapa

ITA 1242/HYD/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53714 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 29-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K J RAO
• Assessee Lawyers: CHAITANYA KUMAR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD B BENCH, HYDERABAD BEFORE SHRI CHANDRA POOJARI, AM AND SMT. ASHA VIJAYARAGHAVAN, JM ITA NO. 1241/HYD/2011 ASSESSMENT YEAR 2002-03 THE INCOME-TAX OFFICER WARD-2 KADAPA VS SMT. MITTA SUCHITRA KADAPA PAN: ARRPM1277D APPELLANT RESPONDENT ITA NO. 1242/HYD/2011 ASSESSMENT YEAR 2007-08 THE INCOME-TAX OFFICER WARD-2 KADAPA VS SHRI M. SUBHA KRISHNA KUMAR (HUF), KADAPA PAN: ARKHM0389N APPELLANT RESPONDENT APPELLANT BY: SHRI K.J. RAO RESPONDENT BY: SHRI CHAITANYA KUMAR DATE OF HEARING: 24.10.2011 DATE OF PRONOUNCEMENT: 24.10.2011 ORDER PER CHANDRA POOJARI, AM THESE APPEALS BY THE REVENUE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF CIT(A), GUNTUR, DATED 22.03.2011 . SINCE THE ISSUE THAT ARISES OUT OF THESE TWO APPEALS IS IDENTICAL, THEY ARE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON O RDER, FOR THE SAKE OF CONVENIENCE. 2. WE HAVE HEARD THE PARTIES. IT IS AN UNDISPUTED FACT THAT THE TAX EFFECT IN EACH OF THESE APPEALS OF THE REVENUE IS L ESS THAN RS. 3 LAKHS. WE FIND, IN VIEW OF THE INSTRUCTION NO. 3 OF 2011 ( F. NO. 279/MISC. 142/2007-ITJ), DATED 9 TH FEBRUARY, 2011 ISSUED BY THE CBDT, THE PRESENT APPEALS OF THE REVENUE INVOLVING TAX EFFECT OF LESS THAN RS. 3 ITA NOS. 1241 & 1242/HYD/2011 SMT. M. SUCHITRA & SHRI M. SUBHA KRISHNA KUMAR ============================ 2 LAKHS, ARE NOT MAINTAINABLE AND ACCORDINGLY THESE A PPEALS OF THE REVENUE ARE DISMISSED IN LIMINE . 3. IN THE RESULT, APPEALS OF THE REVENUE ARE DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH OCTOBER, 2011 SD/- (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/- (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 24 TH OCTOBER, 2011 COPY FORWARDED TO: 1. INCOME-TAX OFFICER, WARD-2, SIMHAPURI COLONY, KA DAPA. 2. SMT. MITTA SUCHITRA, D. NO. 8/24, AMMAVARISALA S TREET, PULIVENDULA, KADAPA. 3. THE CIT(A), GUNTUR. 4. THE CIT, TIRUPATI 5. THE DR, B BENCH, ITAT, HYDERABAD TPRAO