The ITO Ward - 2, Khammam V. Dr. Y. Prasad Rao, Khammam

ITA 1268/HYD/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53724 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 04-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUDHAKAR RAO
• Assessee Lawyers: M V ANIL KUMAR
• 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.1268/HYD/10 : ASSTT. YEAR 2006-07 INCOME - TAX OFFICER, WARD - 2, KHAMMAM. V/S. DR. Y PRASADA RAO, KHAMMAM ( PAN AATPY 7983 K ) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SUDHAKAR RAO RESPONDENT BY : SHRI M.V.ANIL KUMAR DATE OF HEARING 11.10.2011 DATE OF PRONOUNCEMENT 4.11.2011 O R D E R PER G.C.GUPTA, VICE PRESIDENT: THIS APPEAL BY THE REVENUE FOR THE ASSESSMENT YEA R 2006-07 IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF I NCOME-TAX (APPEALS). 2. WE HAVE HEARD THE PARTIES. IT IS AN UNDISPUT ED FACT THAT THE TAX EFFECT IN THIS APPEAL OF THE REVENUE IS LESS THAN R S.3 LAKHS. WE FIND THAT IN VIEW OF THE INSTRUCTION NO.3 OF 2011 [F. NO. 279/MISC. 1 42/2007-ITJ], DATED 9 TH FEBRUARY, 2011 ISSUED BY THE CBDT, THE PRESENT APPE AL OF THE REVENUE INVOLVING TAX EFFECT OF LESS THAN RS.3-LAKHS, IS NOT MAINTAIN ABLE AND ACCORDINGLY THIS APPEAL OF THE REVENUE IS DISMISSED IN LIMINE. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMI SSED. ORDER PRONOUNCED IN THE COURT ON 4 TH NOVEMBER, 2011 SD/- SD/- (CHANDRA POOJARI) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 4 TH NOVEMBER, 2011 ITA NO.1268/HYD/10 DR. Y PRASADA RAO, KHAMMAM 2 COPY FORWARDED TO: 1. DR. Y PRASADA RAO, C/O. PRASAD NURSING HOME, 11 - 5 - 3/1, NEHRU NAGAR, KHAMMAM 2. INCOME-TAX OFFICER, WARD-2, KHAMMAM 3. COMMISSIONER OF INCOME - TAX(APPEALS) VIJAYAWADA 4. COMMISSIONER OF INCOME - TAX, VIJAYAWADA 5. THE DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.