DCIT, Khammam V. Smt. Thatipalli Rajya Laxmi, Kothagudem

ITA 1346/HYD/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3257 (ITAT-HYDERABAD)
• Duration Of Justice: 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-06-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 25-10-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T DIWAKAR PRASAD
• Assessee Lawyers: M V ANIL KUMAR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT & SHRI AKBER BASHA, ACCOUNTANT MEMBER I.T.A. NO. 1346/HYD/2010 ASSESSMENT YEAR 2007-08 DY. CIT, CIRCLE 1 KHAMMAM VS. SMT. THATIPALLI RAJYA LAXMI KOTHAGUDEM PAN: AASPT8060H APPLICANT RESPONDENT APPELLANT BY: MR. T. DIWAKAR PRASAD RESPONDENT BY: MR. M.V. ANIL KUMAR O R D E R PER G.C. GUPTA, VP: THIS APPEAL BY THE REVENUE, FOR THE ASSESSMENT YEAR 2007-08, IS DIRECTED AGAINST THE ORDER OF THE CIT(A), VIJAYAWADA DATED 31.08.2010. 2. AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT SINCE THE TAX EFFECT IN THIS REVENUE'S APPEAL IS LESS THAN THE LIMIT PRESCRIBED BY THE CBDT IN INSTRUCTION NO. 2 OF 2005 DATED 24.10.2005 ISSUED BY THE CBDT, THE APPEAL SHOULD NOT HAVE BEEN PREFERRED BY THE REVENUE. THE LEARNED DEPARTMENTAL REPRESENTATIVE HAS ALSO FAIRLY AGREED WITH THE SUBMISSI ON OF THE LEARNED COUNSEL FOR THE ASSESSEE. 3. IN VIEW OF THE ABOVE SUBMISSION AND ALSO FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF ITO V BIR ENGINEERING WORKS (2005) 94 ITD 164 (AMR) (SB), THE I.T.A. NO. 1346/HYD/2010 SMT. THATIPALLI RAJYA LAXMI ===================== 2 APPEAL OF THE REVENUE IS NOT ADMITTED AND DISMISSED ACCORDINGLY. 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH JUNE, 2011. SD/- (AKBER BASHA) ACCOUNTANT MEMBER SD/- (G.C. GUPTA) VICE PRESIDENT HYDERABAD, DATED 7 TH JUNE, 2011 TPRAO COPY FORWARDED TO: 1. DY. CIT, CIRCLE 1, AAYAKAR BHAVAN, BEHIND KINNERASANI THEATRE, RAJIV GUNJ, KHAMMAM. 2. SMT. THATIPALLI RAJYA LAXMI, PROP. M/S. SRI SUMANG ALI CREATIONS, M.G. ROAD, KOTHAGUDEM. 3. THE CIT(A), VIJAYAWADA 4 THE CIT, VIJAYAWADA. 5. THE DR A BENCH, ITAT, HYDERABAD