THE DCIT, CIRCLE - 3(1)(TDS), Vijayawada V. Sri Kesineni Srinivas, Vijayawada

ITA 238/VIZ/2013

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0046 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 04-01-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 12-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: I SIRISH KUMAR
• Assessee Lawyers: N O N E
• Keywords: Tax effect

Judgement Text

ITA NOS.238 TO 240/VIZAG/2013 SRI KESINENI SRINIVAS, 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.238 TO 240/VIZAG/2013 ( / ASSESSMENT YEAR : 2009-10 TO 2011-12) DCIT CIRCLE - 3(1)(TDS) VIJAYAWADA VS. SRI KESINENI SRINIVAS VIJAYAWADA [ TAN: HYDK01590B ] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) & ) / APPELLANT BY : SHRI I. SIRISH KUMAR , DR '(& ) / RESPONDENT BY : N O N E ) - / DATE OF HEARING : 2 8 .12.2015 ) - / DATE OF PRONOUNCEMENT : 28.12.2015 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THESE APPEALS ARE FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A), VIJAYAWADA DATED 29.1.2013 FOR THE ASSESSME NT YEARS 2009-10 & 2011-12. 2. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, THE LD. D.R. HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THESE APP EALS IS BELOW ITA NOS.238 TO 240/VIZAG/2013 SRI KESINENI SRINIVAS, VIJAYAWADA 2 RS.10 LAKHS. AS PER THE LATEST CIRCULAR NO.21/2015 DATED 10.12.2015 OF CBDT BEING RETROSPECTIVE IN NATURE, THE ABOVE APPEA LS ARE NOT PRESSED. IN VIEW OF THE ABOVE, THESE APPEALS ARE NOT MAINTAI NABLE AND DISMISSED AS NOT PRESSED. 3. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 28 TH DEC15. SD/- SD/- ( . . . . ) ( . ) ( G. MANJUNATHA) ( (( ( V. DURGA RAO ) )) ) / // / ACCOUNTANT MEMBER / // / JUDICIAL MEMBER /VISAKHAPATNAM: 3 / DATED : 28.12.2015 VG/SPS ) ' 4 / COPY OF THE ORDER FORWARDED TO :- 1. & / THE APPELLANT THE DCIT CIRCLE-3(1)(TDS), VIJAYAWADA 2. '(& / THE RESPONDENT SRI KESINENI SRINIVAS, PROP: M/S. KESINENI TOURS & TRAVELS, # 48-16-11/3B, MAHANADU ROAD, AUTO NAGAR, VIJAYAWADA 3. 5 / THE CIT, VIJAYAWADA 4. 5 () / THE CIT(A), VIJAYAWADA 5. ' , , / // / DR, ITAT, VISAKHAPATNAM 6 . . . . / GUARD FILE / BY ORDER // TRUE COPY // 9: ( SR.PRIVATE SECRETARY ) , / // / ITAT, VISAKHAPATNAM