THE ITO (TDS), WARD - 3(1), Vijayawada V. The Excutive Officer, Penuganchiprolu

ITA 262/VIZ/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0101 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 7 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 20-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

ITA NOS.260 TO 262/VIZAG/2014 THE E.O., SRI TIRUPAMMA AMMAVARI DEVASTHANAM, PENU GANCHIPROLU 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.NOS.260 TO 262/VIZAG/2014 ( / ASSESSMENT YEAR : 2008-09 TO 2010-11) ITO WARD - 3(1)(TDS) VIJAYAWADA VS. THE EXECUTIVE OFFICER SRI TIRUPAMMA AMMAVARI DEVASTHANAM PENUGANCHIPROLU [ PAN: AAFTS 1179K ] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) & ) / APPELLANT BY : SHRI M.N. MURTHY N AIK, DR '(& ) / RESPONDENT BY : SHRI G.V.N. HARI, AR ) - / DATE OF HEARING : 22.12.2015 ) - / DATE OF PRONOUNCEMENT : 22.12.2015 / 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 10.2.2014 FOR THE ASSESSME NT YEARS 2008-09 TO 2010-11. ITA NOS.260 TO 262/VIZAG/2014 THE E.O., SRI TIRUPAMMA AMMAVARI DEVASTHANAM, PENU GANCHIPROLU 2 2. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVO LVED IN THESE APPEALS IS BELOW RS.10 LAKHS. AS PER THE LATEST CIRCULAR N O.21/2015 DATED 10.12.2015 OF CBDT BEING RETROSPECTIVE IN NATURE, T HE APPEALS FILED BY THE REVENUE ARE NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THE APPEALS FILED BY THE REVENUE ARE NOT MAINTAINABLE. HENCE, THE SAME ARE DISMISSED. 3. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 22 ND DEC15. SD/- SD/- ( . . . . ) ( . ) ( G. MANJUNATHA) ( (( ( V. DURGA RAO ) )) ) / // / ACCOUNTANT MEMBER / // / JUDICIAL MEMBER /VISAKHAPATNAM: 3 / DATED : 22.12.2015 VG/SPS ) ' 4 / COPY OF THE ORDER FORWARDED TO :- 1. & / THE APPELLANT THE ITO (TDS), WARD-3(1), VIJAYAWADA 2. '(& / THE RESPONDENT THE EXECUTIVE OFFICER, SRI TIRUPAMMA AMMAVARI DEVASTHANAM, PENUGANCHIPROLU. 3. 5 / THE CIT, VIJAYAWADA 4. 5 () / THE CIT(A), VIJAYAWADA 5. ' , , / // / DR, ITAT, VISAKHAPATNAM / BY ORDER 6 . . . . / GUARD FILE // TRUE COPY // 9: ( SR.PRIVATE SECRETARY ) , / // / ITAT, VISAKHAPATNAM