THE ITO (TDS), WARD - 3(2), Vijayawada V. Project Director Indira Kranthi Patham Urban(MEPMA), Khammam

ITA 165/VIZ/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0074 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 28-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

ITA NO163 TO 165/VSZAG/2014 PROJECT DIRECTOR INDIRA KRANTHI PATHAM, KHAMMAM 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . . . . , . . . . , $ $ $ $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ I.T.A.NO.163 TO 166/VIZAG/2014 ( / ASSESSMENT YEAR : 2008-09 TO 2011-12) ITO (TDS) WARD - 3(2) VIJAYAWADA VS. PROJECT DIRECTOR INDIRA KRANTHI PATHAM KHAMMAM [ PAN: HYDPO 6253C ] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) & ) / APPELLANT BY : SHRI M.N. MURTHY NAIK, DR '(& ) / RESPONDENT BY : SHRI D.L. NARASIMHA RAO, AR ) - / DATE OF HEARING : 22.12.2015 ) - / DATE OF PRONOUNCEMENT : 22.12.2015 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THESE APPEALS ARE FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A), VISAKHAPATNAM DATED 3.2.2014 FOR THE ASSESS MENT YEARS 2008-09 TO 2011-12. ITA NO163 TO 165/VSZAG/2014 PROJECT DIRECTOR INDIRA KRANTHI PATHAM, KHAMMAM 2 2. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVO LVED IN THESE APPEALS IS BELOW RS.10 LAKHS. AS PER THE LATEST CIRCULAR N O.21/2015 DATED 10.12.2015 OF CBDT BEING RETROSPECTIVE IN NATURE, T HE APPEALS FILED BY THE REVENUE ARE NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THE APPEALS FILED BY THE REVENUE ARE NOT MAINTAINABLE. HENCE, THE SAME ARE DISMISSED. 3. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 22 ND DEC15. SD/- SD/- ( . . . . ) ( . ) ( G. MANJUNATHA) ( (( ( V. DURGA RAO ) )) ) / // / ACCOUNTANT MEMBER / // / JUDICIAL MEMBER /VISAKHAPATNAM: 3 / DATED : 22.12.2015 VG/SPS ) ' 4 / COPY OF THE ORDER FORWARDED TO :- 1. & / THE APPELLANT THE ITO (TDS), WARD-3(2), VIJAYAWADA 2. '(& / THE RESPONDENT PROJECT DIRECTOR INDIRA KRANTHI PATHAM URBAN (MEPMA ), DWACRA BAZAR, WYRA ROAD, KHAMMAM. 3. 5 / THE CIT, VIJAYAWADA 4. 5 () / THE CIT(A), VIJAYAWADA 5. ' , , / // / DR, ITAT, VISAKHAPATNAM 6 . . . . / GUARD FILE / BY ORDER // TRUE COPY // 9: ( SR.PRIVATE SECRETARY ) , / // / ITAT, VISAKHAPATNAM