ACIT, Circle-1, Nellore V. Dr. Pulimi Ramesh Reddy, Nellore

ITA 1659/HYD/2011

• Counselvise Citation: [2012] 140 COUNSELVISE.COM (IT) 59136 (ITAT-HYDERABAD)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 22-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T DIWAKAR PRASAD
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER I.T.A. NO. 1659/HYD/2011 (ASSESSMENT YEAR : 2004-05) ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-1 NELLORE VS. DR. PULIMI RAMESH REDDY NELLORE PAN: AAHHP2524B APPELLANT RESPONDENT APPELLANT BY: SHRI T. DIWAKAR PRASAD RESPONDENT BY: NONE DATE OF HEARING: 11 . 0 1.201 2 DATE OF PRONOUNCEMENT: 11.01.2012 O R D E R PER CHANDRA POOJARI, AM: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE CIT(A), GUNTUR DATED 15.12.2010 FOR THE ASSE SSMENT YEAR 2004-05. 2. NONE APPEARED FOR THE ASSESSEE. WE HAVE HEARD THE LEARNED DR AND PERUSED THE MATERIAL ON RECORD. THE TAX EFFECT IN THIS APPEAL IS LESS THAN RS. 3 LAKHS. IN VIEW O F THE INSTRUCTION NO. 3 OF 2011 (F. NO. 279/MISC. 142/200 7-ITJ), DATED 9TH FEBRUARY, 2011 ISSUED BY THE CBDT, THE PR ESENT APPEAL OF THE REVENUE INVOLVING TAX EFFECT OF LESS THAN RS. 3 LAKHS IS NOT MAINTAINABLE BEFORE THIS TRIBUNAL AND ACCORDINGLY THE SAME IS DISMISSED IN LIMINE . 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH JANUARY, 2012. SD/ - (ASHA VIJAYARAGHAVAN) JUDICIAL MEMBER SD/ - (CHANDRA POOJARI) ACCOUNTANT MEMBER HYDERABAD, DATED THE 11 TH JANUARY, 2012 I.T.A. NO. 1659/HYD/2011 DR. PULIMI RAMESH REDDY ==================== 2 COPY FORWARDED TO: 1. THE ASST. COMMISSIONER OF INCOME - TAX, CIRCLE - 1, 24 - 2 - 438, GNT ROAD, DARGAMITTA, NELLORE. 2. DR. PULIMI RAMESH REDDY, 16 - 377, S.V. AGRAHARAM, NELLORE. 3. CIT(A), GUNTUR. 4. THE CIT (CENTRAL), HYDERABAD. 5 . THE DR A BENCH, ITAT, HYDERABAD TPRAO