Income Tax Officer, ward-1(1), Rajamahendravaram V. Sri Ashok Kumar Jain Kataria, Rajamahendravaram

ITA 265/VIZ/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1613 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 01-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P S MURTHY
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 2 65 / VIZ /201 8 (ASST. YEAR : 20 1 4 - 1 5 ) ITO, WARD - 1(1), RAJAMAHENDRAVARAM. V S . ASHOK KUMAR JAIN KATARIA, D.NO. 30 - 6 - 8, DONTALAVARI STREET, OPP: GANTALAMMA TEMPLE STREET, RAJAHMUNDRY. PAN NO. BSSPK 8200 K (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI P.S. MURTHY SR. DR DATE OF HEARING : 28 / 0 8 /201 8 . DATE OF PRONOUNCEMENT : 05 / 09 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 3 , VISAKHAPATNAM , DATED 16 /0 2 /201 8 FOR THE ASSESSMENT YEARS 20 1 4 - 15 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, WE NOTICED THAT THE TAX EFFECT INVOL VED IN THIS APPEAL IS BELOW RS.2 0 LAKHS AND A S PER THE LATEST CBDT CIRCULAR N O. 03 /201 8 DATED 11.07 .201 8 , THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. LD. DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE 2 ITA NO. 2 65/VIZ/2018 ( ASHOK KUMAR JAIN KATARIA ) ABOVE, THIS APPEAL FILED BY THE REVENUE IS NOT MAINTA INABLE AND ACCORDINGLY DISMISSED. 3 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED . ORDER PRONOUNCED IN OPEN COURT ON 05 / 09 / 201 8 . SD/ - SD/ - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 05/09 /2018 VR/ - COPY TO: 1. THE ASSESSEE 2. THE REVENUE 3. THE PR. CIT , 4. THE CIT(A) , 5. THE D.R . , 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.