THE ITO, WARD - 2(4 ), Vijayawada V. Smt. Nimmi Gupta, Vijayawada

ITA 218/VIZ/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1165 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 08-03-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 03-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K RAVI
• Assessee Lawyers: N O N E
• Keywords: Tax effect

Judgement Text

ITA NO.218/VIZAG/2013 SMT. NIMMI GUPTA, VIJAYAWADA 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.218/VIZAG/2013 ( / ASSESSMENT YEAR: 2009-10) ITO, WARD - 2(4) VIJAYAWADA VS. SMT. NIMMI GUPTA, VIJAYAWADA [PAN: AEFPN8343E ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : SHRI K. RAVI, DR / RESPONDENT BY : N O N E / DATE OF HEARING : 24.05.2016 / DATE OF PRONOUNCEMENT : 24.05.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL IS FILED BY THE REVENUE AGAINST THE OR DER OF THE CIT(A), VIJAYAWADA DATED 23.01.2013 FOR THE ASSESSMENT YEAR 2009-10. 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD. D.R. HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPE AL IS BELOW RS.10 LAKHS. AS PER THE LATEST CIRCULAR NO.21/2015 DATED 10.12.2015 OF CBDT ITA NO.218/VIZAG/2013 SMT. NIMMI GUPTA, VIJAYAWADA 2 BEING RETROSPECTIVE IN NATURE, THE ABOVE APPEAL IS NOT PRESSED. IN VIEW OF THE ABOVE, THIS APPEAL IS NOT MAINTAINABLE AND D ISMISSED AS NOT PRESSED. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 24 TH MAY16. SD/- SD/- ( . ) ( . ) (G. MANJUNATHA) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 24.05.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT THE ITO, WARD-2(4), VIJAYAWADA 2. / THE RESPONDENT SMT. NIMMI GUPTA, PROP. M/S. GU PTAS D.NO.28-10-06, MASID STREET, ARUNDALPET, VIJAYAWADA . 3. ) / THE CIT, VIJAYAWADA 4. ) ( ) / THE CIT(A), VIJAYAWADA 5. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , ! / ITAT, VISAKHAPATNAM