THE ITO, Rajahmundry V. M/s Vijaya Sai Wines, Rajahmundry

ITA 244/VIZ/2015

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0058 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 08-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: I SIRISH KUMAR
• Assessee Lawyers: N O N E
• Keywords: Tax effect

Judgement Text

IT A NO. 244/VIZ/2015 M/S. VIJAYA SAI WINES, RAJAHMUNDRY , , 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. 244/VIZ/2015 ( / ASSESSMENT YEAR : 2010-11) IT O , WARD - 2 (1), RAJAHMUNDRY. VS. M/S. VIJAYA SAI WINES, D.NO. 7-30-43/1, NEAR VIJAYA TALKIES, MAIN ROAD, RAJAHMUNDRY. [ PAN : AAHFV 5315 J] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) & ) / ASSESSEE BY : N O N E '(& ) / REVENUE BY : SHRI I. SIRISH KUMAR, DR ) - / DATE OF HEARING : 2 8 /12/2015 ) - / DATE OF PRONOUNCEMENT : 28/12/2015 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER OF THE CIT(A), RAJAHMUNDRY DATED 19/03/2015 FOR THE A.Y. 2 010-11. 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE D.R . HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELO W RS. 10 LAC. AS PER THE LATEST CIRCULAR NO.21/2015 OF CBDT DATED 10/12/ 2015, BEING ITA NO. 244/VIZ/2015 2 RETROSPECTIVE IN NATURE, THE ABOVE APPEAL IS NOT PR ESSED. IN VIEW OF THE ABOVE, THIS APPEAL FILED BY THE REVENUE IS NOT MAIN TAINABLE AND DISMISSED AS NOT PRESSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH DECEMBER, 2015. 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 ASSESSEE M/S. VIJAYA SAI WINES, D.NO. 7-30-4 3/1, NEAR VIJAYA TALKIES, MAIN ROAD, RAJAHMUNDRY . 2. '(& / THE REVENUE ITO, WARD-2(1), RAJAHMUNDRY. 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