ITO, WARD-2, Kadapa V. Shri M. Subha Krishna Kumar, Kadapa

ITA 1265/HYD/2011

• Counselvise Citation: 126522514 RSA 2011
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 05-07-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T H VIJAYALAXMI
• Assessee Lawyers: CHAITANYA KUMAR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A' , HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMBER ITA NO.1264/HYD/11 : ASSTT. YEAR 2005-06 ITA NO.1265/HYD/11 : ASSTT. YEAR 2006-07 INCOME-TAX OFFICER, WARD-2, KADAPA. V/S. SHRI M.SUBBA KRISHNA KUMAR, PULIVENDULA, KADAPA DIST.. ( PAN ARRPM 1278 N ) (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. T.H.VIJAYALAXMI RESPONDENT BY : SHRI CHAITANYA KUMAR DATE OF HEARING 3.10.2011 DATE OF PRONOUNCEMENT 3.10.2011 O R D E R PER G.C.GUPTA, VICE PRESIDENT: THESE TWO APPEALS BY THE REVENUE FOR THE ASSESSME NT YEARS 2005- 06 AND 2006-07 ARE DIRECTED AGAINST A COMMON ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS). THESE APPEALS ARE BEING DISP OSED OFF WITH THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. WE HAVE HEARD THE PARTIES. IT IS AN UNDISPUT ED 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/MI SC. 142/2007-ITJ], DATED 9 TH FEBRUARY, 2011 ISSUED BY THE CBDT, THE PRESENT APPE ALS OF THE REVENUE INVOLVING TAX EFFECT OF LESS THAN RS.3-LAKHS, ARE N OT MAINTAINABLE AND ACCORDINGLY THESE APPEALS OF THE REVENUE ARE DISMISSED IN LIMINE. 3. IN THE RESULT, APPEALS OF THE REVENUE ARE DIS MISSED. ITA NO.1264-1265/HYD/11 SHRI M.SUBBA KRISHNA KUMAR, KADAPA. 2 ORDER PRONOUNCED IN THE COURT AT THE CONCLUSION O F HEARING ON THE APPEALS ON 3 RD OCTOBER, 2011. SD/- SD/- (AKBER BASHA) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 3 RD OCTOBER, 2011 COPY FORWARDED TO: 1. SHRI M.SUBBA KRISHNA KUMAR, D.NO.8/24, AMMAVARIS ALA STREET, PULIVENDULA, KADAPA DIST. 2. INCOME - TAX OFFICER, WARD - 2, KADAPA 3. COMMISSIONER OF INCOME - TAX(APPEALS) GUNTUR 4. COMMISSIONER OF INCOME - TAX, TIRUPATI 5. THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.