ITO, Ward-4, Nellore V. Sri Konda Balasubramanyam, Nellore

ITA 1819/HYD/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 53778 (ITAT-HYDERABAD)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-12-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2005-2006
• Appeal Filed On: 24-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T DIWAKAR PRASAD
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD A BENCH, HYDERABAD BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND CHANDRA POOJARI, ACCOUNTANT MEMBER ITA NO.1818 /HYD/2011 ASSESSMENT YEAR 2004-05 ITA NO.1819/HYD/2011 ASSESSMENT YEAR 2006-07 THE ITO WARD 4, HYDERABAD VS SRI KONDA BALASUBRAMANYAM, NELLORE. (PAN AOYPK8773N) APPELLANT RESPONDENT APPELLANT BY : SHRI T. DIWAKAR PRASAD RESPONDENT BY : NONE DATE OF HEARING : 1.12.2011 DATE OF PRONOUNCEMENT : 1.12.2011 ORDER PER BENCH: THESE TWO APPEALS PREFERRED BY THE REVENUE ARE DI RECTED AGAINST THE COMMON ORDER PASSED BY THE CIT(A) GUNT UR DATED 12.8.2011 AND THEY PERTAIN TO THE ASSESSMENT YEAR 2 005-06 & 2006- 07. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHAL F OF THE ASSESSEE. WE HAVE HEARD THE DEPARTMENTAL REPRESENT ATIVE AND DECIDED THE ISSUE IN DISPUTE ON MERIT. WE HAVE ALS O PERUSED THE MATERIALS AVAILABLE ON RECORD. IT IS UNDISPUTED FA CT THAT THE TAX EFFECT IN THIS APPEAL IS LESS THAN RS.3 LAKHS. WE FIND IN VIEW OF THE INSTRUCTION NO.3 OF 2011 (F.NO.279/MISC.142/2007/ITJ), DATED 9 TH FEBRUARY, 2011 ISSUED BY THE CBDT , THE PRESENT APPEALS INVOLVING TAX EFFECT OF LESS THAN RS.3 LAKHS ARE NOT MAINTAIN ABLE AND ACCORDINGLY THE TWO APPEALS OF THE REVENUE ARE DISM ISSED. ITA NO.1818 & 1819/H/2011 SHRI K. BALASUBRAMANYAM, NELLORE 3. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE DISMISSED IN LIMINE AS UN-ADMITTED. ORDER PRONOUNCED IN THE OPEN COURT ON : 1.12.2011 SD/- SD/- (CHANDRA POOJARI) ( (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL M EMBER DATED THE 1 ST DECEMBER, 2011 COPY FORWARDED TO: 1. THE ITO WARD 4, 24-2-438, GNT ROAD, DARGAMITTA, NE LLORE 2. SHRI KONDA BALASUBRAMANYAM, C/O LAVANYA SILK HOUSE, MAIN ROAD, VINJAMURU, NELLORE DISTRICT 3. THE CIT(A)-GUNTUR & HYDERABAD 4. THE CIT, HYDERABAD 5. THE DR, ITAT, HYDERABAD NP/