Deputy Commissioner of Income Tax, Circle 3(1), , Visakhapatnam V. Sayyaparaju Vijaya Rama Raju, Visakhapatnam

ITA 251/VIZ/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4304 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 30-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SATYADEV
• Keywords: Tax effect
• Section: 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER . / I . T .A.NO. 25 1 /VIZ/ 201 8 AND 252/VIZ/2018 ( / ASSESSMENT YEAR: 20 1 3 - 20 1 4 AND 2014 - 15) D CIT, CIRCLE - 3 (1) VISAKHAPATNAM VS. SHRI SAYYAPARAJU VIJAYA RAMA RAJU 50 - 121 - 49/1/10/4B GEETHIKA RESIDENCY B S LAYOUT, SEETHAMMADHARA VISAKHAPATNAM [PAN : A VSPS3093E ] ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI WASEEM UR REHMAN , D R / RESPONDENT BY : SHRI SATYADEV, AR / DATE OF HEARING : 08 . 10 . 2018 / DATE OF PRONOUNCEMENT : 10 . 10 .2018 / O R D E R P ER BENCH : THESE APPEALS ARE FILED BY THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS) [CIT(A)] - 1 0 , HYDERABAD VIDE I.T.A.NO. 0082/CIT(A) - 10/2017 - 18/CIT(A), HYD - 10/10216/2017 - 18 AND ITA NO.0129/CIT(A) - 10/2017 - 18/CIT(A), HYD - 10/10173/2017 - 18 DATED 16.03.2018 FOR THE ASSESSMENT YEAR 201 3 - 1 4 AND 2014 - 15 RESPECTIVELY . 2 I.T.A. NO S. 25 1 /VIZ/201 8 & 252 /VIZ/201 8 SHRI SAYYAPARAJU VIJAYA RAMA RAJU, VISAKHAPATNAM 2. WHEN TH E S E APPEAL S ARE TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN TH ESE APPEAL S IS BELOW RS. 2 0 LAKHS. AS PER THE LATEST CIRCULAR NO. 03/2018, DATED 11 . 07 . 2018 10.12.2015 OF CBDT BEING RETROSPECTIVE IN NATURE, WHICH IS IN SUPERSESSION OF ITS CIRCULAR NO. 21/2 0 15 DATED 10 . 12 . 2015, IN RELATION TO FILING OF APPEALS BEFORE THE INCOME TAX APPELLATE TRIBUNAL , THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. THE L D. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THE APPEAL S FILED BY THE REVENUE ARE NOT MAINTAINABLE. HENCE, THE SAME ARE DISMISSED. 3. IN THE RESULT, THE APPEAL S FILED BY THE REVENUE ARE DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPE N COURT ON 10 TH OCTOBER , 2018. S D/ - S D/ - ( . . ) ( . ) ( D.S. SUNDER SINGH) ( V. DURGA RAO) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / VISAKHAPATNAM /DATED : 10 .10.2018 L.RAMA, SPS 3 I.T.A. NO S. 25 1 /VIZ/201 8 & 252 /VIZ/201 8 SHRI SAYYAPARAJU VIJAYA RAMA RAJU, VISAKHAPATNAM / COPY OF THE ORDER FORWARDED TO: - 1. / THE ASSESSEE - SHRI SAYYAPARAJU VIJAYA RAMA RAJU , 50 - 121 - 49/1/10/4B , GEETHIKA RESIDENCY , B S LAYOUT, SEETHAMMADHARA , VISAKHAPATNAM 2. / THE REVENUE D CIT, CIRCLE - 3 (1) , VISAKHAPATNAM 3. THE PR. COMMISSIONER OF INCOME TAX - 1, VISAKHAPATNAM 4. THE COMMISSIONER OF INCOME - TAX (APPEALS) - 1 0, HYDERABAD 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM