The DCIT, Visakhapatnam V. M/s. Emmar Logistics Pvt. Ltd., Visakhapatnam

ITA 283/VIZ/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6512 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 01-03-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 16-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K SETHI
• Assessee Lawyers: C KAMESWARA RAO
• Keywords: Tax effect

Judgement Text

ITA NO. 283 /V IZ /201 6 M/S. EMMAR LOGISTICS PVT. LTD. 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJ UNATHA, ACCOUNTANT MEMBER . / I . T .A.NO. 283 /V IZ / 2016 ( / ASSESSMENT YEAR: 20 11 - 1 2 ) DC IT , CIRCLE - 3 ( 1 ) VISAKHAPATNAM. V S. M/S. EMMAR LOGISTICS PVT. LTD., D.NO. 30 - 7 - 17/1, GEETA MANSION, DABAGARDENS, VISAKHAPATNAM. [PAN: AABCE 2231 R ] ( / APPELLANT) ( / RESPONDENT) / APP ELLANT BY : SHRI M.K. SETHI - DR / RESPONDEN T BY : SHRI C. KAMESWARA RAO - FC A / DATE OF HEARING : 01 .0 3 . 201 7 / DATE OF P RONOUNCEMENT : 01 .0 3 .201 7 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) - 1 , VISAKHAPATNAM DATED 09 . 03 .201 6 FOR THE ASSESSMENT YEAR 2011 - 1 2 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD. AUTHORIZED REPRESENTATIVE OF THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT ITA NO. 283 /V IZ /201 6 M/S. EMMAR LOGISTICS PVT. LTD. 2 INVOLVED IN THIS APPEAL IS BELOW RS.10 LA KHS. AS PER THE CBDT CIRCULAR NO.21/2015 DATED 10.12.2015 BEING RETROSPECTIVE IN NATURE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAI NABLE , H ENCE, THE SAME IS DISMISSED. 3 . IN THE RESULT, THE APPEAL FI LED BY THE REVENUE IS DISMISSED. O RDER PRONOUNCED IN THE OPEN COURT ON 0 1 ST MARCH , 2017 . S D/ - SD/ - ( . ) ( . ) (G. MANJUNATHA) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER /VISAKHAPATNAM: /DATED : 0 1 .0 3 .201 7 V R / - / COPY OF THE ORDER FORWARDED TO : - 1. / THE APPELLANT DCIT, CIRCLE - 3(1), VISAKHAPATNAM. 2. / THE RESPONDENT M/S. EMMAR LOGISTICS PVT. LTD., D.NO. 30 - 7 - 17/1, GEETA MANSION, DABAGARDENS, VISAKHAPATNAM. 3. / THE P CIT - 1 , VISAKHAPATNAM. 4 . ( ) / THE CIT(A) - 1 , VIJAYAWADA 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETAR Y , / ITAT, VISAKHAPATNAM