THE ITO, Eluru V. M/s Siva Wines, Eluru

ITA 175/VIZ/2015

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0104 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 11-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, , 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. 175/VIZ/2015 ( / ASSESSMENT YEAR : 2008-09) IT O , WARD - 2 , ELURU. VS. M/S. SIVA WINES, D.NO. 25-15-18, NEAR RTC BUS STAND, GNT ROAD, ELURU. [ PAN : ABFFS 7134 P] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) & ) / ASSESSEE BY : SHRI G.V.N. HARI ADVOCATE. '(& ) / REVENUE BY : SHRI M.N. MURTHY NAIK - DR ) - / DATE OF HEARING : 22/12/2015 ) - / DATE OF PRONOUNCEMENT : 22/12/2015 / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER OF THE CIT(A), RAJAHMUNDRY DATED 27/02/2015 FOR THE A.Y. 2 008-09. 2 . WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS 2 ITA NO. 175/VIZ/2015 BELOW RS. 10 LAC. AS PER THE LATEST CIRCULAR NO.21 /2015 OF CBDT DATED 10/12/2015, BEING RETROSPECTIVE IN NATURE, THE APPE AL FILED BY THE REVENUE IS NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THIS APPEAL FILED BY THE REVE NUE IS NOT MAINTAINABLE. HENCE, THE SAME IS DISMISSED. 3 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND DECEMBER, 2015. SD/- SD/- ( . ) ( . . . . ) ( (( ( V. DURGA RAO ) )) ) ( G. MANJUNATHA) / // / JUDICIAL MEMBER / // / ACCOUNTANT MEMBER /VISAKHAPATNAM: 3 / DATED : 22/12/2015 VR/SPS ) ' 4 / COPY OF THE ORDER FORWARDED TO :- 1. & / THE ASSESSEE M/S. SIVA WINES, D.NO. 25-15-18, NE AR RTC BUS STAND, GNT ROAD, ELURU. 2. '(& / THE REVENUE ITO, WARD-2, ELURU. 3. 5 / THE CIT RAJAHMUNDRY. 4. 5 () / THE CIT (A), RAJAHMUNDRY. 5. ' , , / // / DR, ITAT, VISAKHAPATNAM 6 . . . . / GUARD FILE / BY ORDER // TRUE COPY // 9: ( SR.PRIVATE SECRETARY ) , / // / ITAT, VISAKHAPATNAM