The DCIT, Central Circle, Vijayawada V. Smt Duddela Bindu Madhavi, Vijayawada

ITA 278/VIZ/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7238 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-02-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 05-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S SUNDER SINGH

Judgement Text

ITA 27 7,278&279 /V/2010 D .B.MADHAVI,VJA IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO. 27 7, 278 & 279 /VIZAG/ 20 10 ASSESSMENT YEAR : 2003 - 04, 2005 - 06 & 2006 - 07 RESPECTIVELY DCIT CENTRAL CIRCLE VIJAYAWADA SMT. DUDDELA BINDU MADHAVI VIJAYAWADA (APPELLANT) VS. (RESPONDENT) PAN NO. AJPPM8143C APPELLANT BY: SHRI D.S. SUNDER SINGH, SR. DR RESPONDENT BY: SHRI G.V.N. HARI, CA ORDER PER SHRI B.R. B AS KARAN , ACCOUNTANT MEMBER : - TH ESE APPEAL S BY THE REVENUE ARE DIRECTED AGAINST THE ORDER DATED 2 6 .0 2 .20 1 0 PASSED BY THE CIT (A), VIJAYAWADA , AND IT PERTAINS TO THE ASSESSMENT YEAR S 2003 - 04, 2005 - 06 & 2006 - 07 RESPECTIVELY . 2. BOTH THE PARTIES HAVE AGREED TH AT THE REVENUE EFFECT IN EACH CASE IS LESS THAN RS.2,00,000/ - AND AS SUCH THE SAME ARE LIABLE TO BE DISMISSED IN VIEW OF JUDGEMENT OF THE JURISDICTIONAL HIGH COURT IN THE CASE OF C.I.T. VS A. RAJENDRA PRASAD (299 ITR 227) . IN THE SAID DECISION, HONBLE CO URT HAS HELD THAT THE CBDT INSTRUCTIONS FIXING MONETARY LIMITS FOR FILING APPEALS ARE STATUTORY IN NATURE AS THEY WERE ISSUED BY THE CBDT IN EXERCISE OF POWERS UNDER SECTION 119 OF THE INCOME TAX ACT AND THE REVENUE HAS TO NECESSARILY FOLLOW THEM AND IF A CASE FALLS UNDER ONE OF THE EXCEPTIONS PROVIDED IN THE CIRCULARS, A SPECIFIC GROUND SHOULD BE RAISED IN THAT REGARD. ADMITTEDLY, THE REVENUE HAS NOT RAISED A SPECIFIC GROUND TO SHOW THAT THE CASE FALLS WITHIN THE EXCEPTIONS PROVIDED IN THE CIRCULARS OF CB DT. 3. UNDER THE CIRCUMSTANCES, BY RESPECTFULLY FOLLOWING THE DECISION OF THE HONBLE ANDHRA PRADESH HIGH COURT CITED SUPRA, WE DISMISS THE SE APPEAL S AS ITA 27 7,278&279 /V/2010 D .B.MADHAVI,VJA 2 UN - ADMITTED ON THE GROUND THAT IT IS CONTRARY TO THE POLICY DECISION TAKEN BY THE CBDT. PRONOUNCED IN THE OPEN COURT ON 2.2. 20 1 1 SD/ - SD/ - (SUNIL KUMAR YADAV) (BR BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER VG/SPS VISAKHAPATNAM, DATED 2 ND FEBRUARY, 20 1 1 COPY TO 1 DCIT, CENTRAL CIRCLE, VIJAYA WADA 2 S RI DUDDELA BINDU MADHAVI, D.NO.54 - 16 - 8/25/6, BHARATHINAGAR, VIJAYAWADA 3 THE CI T, VIJAYAWADA 4 THE CIT (A) , VIJAYAWADA 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM