The Assistant Commissioner of Income Tax, Central Circle-1, Visakhapatnam V. Kankatala Mallikarjunarao, Visakhapatnam

ITA 127/VIZ/2018

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 9931 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 23-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C DAS
• Assessee Lawyers: C V S MURTHY
• Keywords: Tax effect
• Section: 131; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO S . 127 TO 131 / VIZ /201 8 (ASST. YEAR : 20 09 - 1 0 TO 2013 - 14 ) AC IT, CENTRAL CIRLCE - 1, VISAKHAPATNAM . V S . KANKATALA MALLIKARJUNARAO , D.NO. 26 - 15 - 166, MAIN ROAD, VISAKHAPATNAM . PAN NO. AAXPK 9844 P (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C.V.S. MURTHY - CA . DEPARTMENT BY : SHRI K.C. DAS SR. DR DATE OF HEARING : 20 / 0 9 /201 8 . DATE OF PRONOUNCEMENT : 26 / 09 /201 8 . O R D E R PER BENCH: TH E S E APPEAL S BY THE R EVENUE ARE DIRECTED AGAINST THE COMMON ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 3 , VISAKHAPATNAM , DATED 31 /0 1 /201 8 FOR THE ASSESSMENT YEARS 2009 - 10 TO 20 1 3 - 14 . 2. WHEN THE S E APPEAL S ARE TAKEN UP FOR HEARING, LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVOL VED IN THESE APPEAL S IS BELOW RS.2 0 LAKHS AND A S PER THE LATEST CBDT CIRCULAR N O. 03 /201 8 DATED 11.07 .201 8 , THE APPEAL S 2 ITA NO S . 127 - 131 /VIZ/2018 ( KANKATALA MALLIKARJUNARAO ) FILED BY THE REVENUE ARE NOT MAINTAINABLE. LD. DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THESE APPEAL S FILED BY THE REVENUE ARE NOT MAINTAINABLE AND ACCORDINGLY DISMISSED. 3 . IN THE RESULT, THE APPEAL S FILED BY THE REVENUE ARE DISMISSED . ORDER PRONOUNCED IN OPEN COURT ON THIS 2 6 T H DAY OF SEP., 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 6 /09 /2018 VR/ - COPY TO: 1. THE ASSESSEE - KANKATALA MALLIKARJUNARAO, D.NO. 26 - 15 - 166, MAIN ROAD, VISAKHAPATNAM. 2. THE REVENUE ACIT, CENTRAL CIRCLE - 1, VISAKHAPATNAM. 3. THE PR. CIT (CENTRAL) , VISAKHAPATNAM. 4. THE CIT(A) - 3 , VISAKHAPATNAM. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.