The JCIT(OSD), Vijayawada V. M/s. Sri Kanaka Durga Projects., Vijayawada

ITA 201/VIZ/2016

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6455 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 8 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 07-03-2017
• Assessment Year: 2012-2013
• Appeal Filed On: 21-04-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V APPALA RAJU
• Assessee Lawyers: D L N RAO
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 201 / VIZ /201 6 (ASST. YEAR : 20 12 - 13 ) JCIT (OSD), CIRCLE - 2(1), VIJAYAWADA. V S . M/S. SRI KANAKA DURGA PROJECTS, D.NO. 41 - 1 - 63, BRAMARAMBAPURAM, GANGANAMMA TEMPLE STREET, KRISHNA LANKA, VIJAYAWADA. PAN NO. AAPFS 4216 K (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI D.L.N. RAO ADV OCATE . DEPARTMENT BY : SHRI V. APPALA RAJU SR. DR DATE OF HEARING : 21 / 1 2 /201 7 . DATE OF PRONOUNCEMENT : 21 / 1 2 /201 7 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , VIJAYAWADA , DATED 25 /0 1 /201 6 FOR THE ASSESSMENT YEARS 20 12 - 13 . 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 BELOW RS.10 LAKHS. AS PER THE CBDT CIRCULAR N O.21/2015 DATED 10.12.2015, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. LD. DEPARTMENTAL REPRESENTATIVE HAS NOT RAI SED ANY OBJECTION. IN VIEW OF 2 ITA NO. 201/VIZ/2016 ( M/S. SRI KANAKA DURGA PROJECTS ) THE ABOVE, THIS APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND DISMISSED ACCORDINGLY . 3 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED . ORDER PRONOUNCED IN OPEN COURT ON TH IS 21 ST DAY OF DEC. , 201 7 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 21 ST DECEMBER , 201 7 . VR/ - COPY TO: 1. THE ASSESSEE - M/S. SRI KANAKA DURGA PROJECTS, D.NO. 41 - 1 - 63, BRAMARAMBAPURAM, GANGANAMMA TEMPLE STREET, KRISHNA LANKA, VIJAYAWADA. 2. THE REVENUE - JCIT (OSD), CIRCLE - 2(1), VIJAYAWADA. 3. THE PR. CIT , VIJAYAWADA. 4. THE CIT(A) , VIJAYAWADA. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.