The Asst. Commissioner of IncomeTax, Rajamahendravaram V. Smt. Datla Ramya, Rajamahendravaram

ITA 130/VIZ/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6556 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-11-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 13-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V APPALA RAJU
• Keywords: Tax effect

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 I . T .A.NO. 130 /VIZ / 2017 ( ASSESSMENT YEAR: 20 06 - 07 ) A CIT, CIRCLE - 2 (1) RAJAMAHEND RAVARAM . VS. SMT. DATLA RAMYA, W/O M. KRISHNA CHAITANYA, D.NO. 74 - 5 - 10, PRAKASH NAGAR, RAJAMAHENDRAVARAM. [PAN: AGGPD 1458 D ] (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADVOCATE DEPARTMENT BY : SHRI V. APPALA RAJU SR. DR D ATE OF HEARING : 30 . 10 .201 7 DATE OF P RONOUNCEMENT : 08 . 11 .201 7 O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A) - 2 , GUNTUR , DATED 2 0 .0 1 .201 7 FOR THE ASSESSMENT YEAR 2006 - 07 . 2 . WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD. C OUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW RS.10 LAKHS. AS PER THE CBDT C IRCULAR N O.21/2015 , DATED 10.12.2015, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. THE LD. D.R. HAS NO T RAISED ANY OBJECTION. IN ITA NO. 130 /V IZ /201 7 (SMT. DATLA RAMYA ) 2 VIEW OF THE ABOVE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. HENCE, THE SAME IS DISMISSED. 3 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED . O RDER PRONOUNCED IN THE OPEN COURT ON 08 TH NOVEMBER , 2017 . S D/ - SD/ - ( D.S. SUNDER SINGH ) ( V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 08 /11/ 201 7 VR / - COPY OF THE ORDER FORWARDED TO : - 1. THE ASSESS EE SMT. DATLA RAMYA, W/O M. KRISHNA CHAITANYA, D.NO. 74 - 5 - 10, PRAKASH NAGAR, RAJAMAHENDRAVARAM. 2. THE REVENUE A CIT, CIRCLE - 2 (1), RAJAMAHENDRAVARAM . 3. THE P CIT, RAJAHMUNDRY . 4 . THE CIT(A) - 2 , GUNTUR. 5 . DR, ITAT, VISAKHAPATNAM 6 . GUARD F ILE BY ORDER SENIOR PRIVATE SECRETARY ITAT, VISAKHAPATNAM