The ITO, Rajahmundry V. Smt. Nukala Usha Rani, Rajahmundry

ITA 146/VIZ/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6731 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 20-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S RAVI SHANKAR NARAYANAN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HONBLE JUDICIAL MEMBER I . T .A.NO. 146 /VIZ / 2017 ( ASSESSMENT YEAR: 20 12 - 1 3 ) IT O , WARD - 2 (1) RAJAHMUNDRY . VS. SMT. NUKALA USHA RANI, D.NO. 80 - 26 - 10 , E - 2, HERITAGE RESIDENCY, KODANDA RAMALAYAM STREET, SYAMALA NAGAR, RAJAHMUNDRY. [PAN: ANTPN 7642 M ] (APPELLANT) (RESPONDENT) C.O. NO. 50 /V IZ/2017 (ARISING OUT OF I.T.A.NO. 14 6 /V IZ /201 7 ) (ASSESSMENT YEAR: 20 12 - 1 3 ) SMT. NUKALA USHA RANI, D.NO. 80 - 26 - 10, E - 2, HERITAGE RESIDENCY, KODANDA RAMALAYAM STREET, SYAMALA NAGAR, RAJAHMUNDRY. VS. IT O , WARD - 2 (1) RAJAHMUNDRY . [PAN: ANTPN 7642 M ] ( APPLICANT ) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADVOCATE DEPARTMENT BY : SHRI S. RAVI S HANKAR NARAYANAN SR. DR D ATE OF HEARING : 30 .0 8 .201 7 DATE OF P RONOUNCEMENT : 30 .0 8 .201 7 O R D E R THIS IS AN APPEAL FILED BY THE REVENUE AND THE CROSS OBJECTION FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A) - 2 , GUNTUR, DATED 2 9 .1 2 .201 6 FOR THE ASSESSMENT YEAR 2012 - 1 3 . ITA NO. 146 /V IZ /201 7 & CO NO. 5 0 /V IZ /201 7 ( SMT. NUKALA USHA RANI) 2 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE L D. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW RS.10 LAKHS. AS PER THE CBDT C IRCUL AR N O.21/2015 , DATED 10.12.2015 BEING RETROSPECTIVE IN NATURE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. HENCE, THE SAME IS DISMISSED. 3. THE CROSS OBJECTION FILED BY THE ASSESSEE IS IN SUPPORT OF THE ORDER OF LD. CIT(A), HENCE, THE SAME IS ALSO DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE AND THE CROSS OBJECTION FILED BY THE ASSESSEE ARE DISMISSED . O RDER PRONOU NCED IN THE OPEN COURT ON 30 TH AUGUST , 2017 . S D/ - ( V. DURGA RAO) JUDICIAL MEMBER VISAKHAPATNAM: DATED : 30 . 0 8 .201 7 VR / - COPY OF THE ORD ER FORWARDED TO : - 1. THE ASSESSEE SMT. NUKALA USHA RANI, D.NO. 80 - 26 - 10, E - 2, HERITAGE RESIDENCY, KODANDA RAMALAYAM STREET, SYAMALA NAGAR, RAJAHMUNDRY. 2. THE REVENUE IT O , WARD - 2 (1), RAJAHMUNDRY . 3. THE PCIT , RAJAHMUNDRY . 4 . THE CIT(A) - 2 , GUNT UR. 5 . DR, ITAT, VISAKHAPATNAM 6 . GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY ITAT, VISAKHAPATNAM