Dy. CIT, Vijayawada V. Dr. M.J.Naidu, Vijayawada

ITA 285/VIZ/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6316 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 16-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Tax effect
• Section: 2

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 S . 285 TO 289 / VIZ /201 7 (ASST. YEAR : 20 08 - 0 9 TO 20 12 - 1 3 ) THE DCIT , CIRCLE - 2(1), VIJAYAWADA. V S . DR. M.J. NAIDU, M/S. M.V.S. ACCIDENT HOSPITAL, D.NO. 33 - 25 - 32, DELLAPU SOBHANADRI STREET, SURYARAOPET, VIJAYAWADA. PAN NO. ADOPM 6280 H (APPELLANT) (RESPONDENT) C.O.NO.65 TO 69/VIZ/2017 (ARISING OUT OF ITA NO S . 285 TO 289 / VIZ /201 7) (ASST. YEAR : 20 08 - 09 TO 2012 - 13 ) DR. M.J. NAIDU, M/S. M.V.S. ACCIDENT HOSPITAL, D.NO. 33 - 25 - 32, DELLAPU SOBHANADRI STREET, SURYARAOPET, VIJAYAWADA. VS. THE DCIT, CIRCLE - 2(1), VIJAYAWADA. PAN NO. ADOPM 6280 H (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. SUBRAHMANYAM FC A. DEPARTMENT BY : SMT. SUMAN MALIK SR. DR DATE OF HEARING : 22 / 0 1 /201 9 . DATE OF PRONOUNCEMENT : 25 / 0 1 /201 9 . O R D E R PER BENCH THESE APPEAL S BY THE REVENUE AND THE CROSS OBJECTIONS BY ASSESSEE ARE DIRECTED AGAINST THE COMMON ORDER OF COMMISSIONER 2 ITA NO S . 285 - 289/VIZ/2017 C.O.NOS.65 - 69/VIZ/2017 ( DR. M.J. NAIDU ) OF INCOME TAX (APPEALS) , VIJAYAWADA , DATED 16 / 12 /201 6 FOR THE ASSESSMENT YEARS 200 8 - 0 9 TO 20 12 - 1 3 . 2. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, LD. DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THESE APPEAL S IS BELOW RS. 20 .00 LAKHS . LD. DR ALSO POINTED OUT THAT SHE HAS RECEIVED A LETTER FROM THE OFFICE OF ACIT, RANGE - 2, VIJAYAWADA , DATED 10/01/2019 WHEREIN TAX EFFECT HAS BEEN CALCULATED AND ACCORDING TO THE CHART, IN ALL THE APPEALS TAX EFFECT IS BELOW RS. 20.00 LAKHS . FROM THE LETTER , IT IS ALSO CLEARED THAT THESE APPEALS ARE NOT CO VERED UNDER ANY OF THE EXCEPTIONS LAID DOWN VIDE BOARDS CIRCULAR NO.03/2018, DATED 11/07/2018 AND AMENDMENT TO P ARA 10 OF THE SAID CIRCULAR. 3 . ON THE OTHER HAND, LD. AUTHORISED REPRESENTATIVE FOR THE ASSESSEE ACCEPTED AND SUBMITTED THAT TAX EFFECT INVOLVED IN ALL THE APPEALS IS BELOW RS. 20.00 LAKHS . 4 . IN VIEW OF THE ABOVE SUBMISSIONS OF BOTH THE PARTIES, WE FIND THAT THESE APPEALS FILED BY THE REVENUE ARE NOT MAINTAI NA BLE A S PER THE CBDT CIRCULAR NO. 03 /201 8 DATED 11.07 .201 8 BEING RETROSPECTIVE IN NATURE . THUS, THESE APPEALS FILED BY THE REVENUE ARE DISMISSED. 5. SO FAR AS CROSS OBJECTIONS ARE CONCERNED , THESE ARE ONLY SUPPORTIVE TO THE ORDER OF THE LD. CIT(A). IN VIEW OF OUR DECISION 3 ITA NO S . 285 - 289/VIZ/2017 C.O.NOS.65 - 69/VIZ/2017 ( DR. M.J. NAIDU ) ABOVE, NO SEPARATE ADJUDICATION IS REQUIRED, THEREFORE, SAME ARE DISMISSED. 6 . IN THE RESULT, APPEAL S FILED BY THE REVENUE AND THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 2 5 T H DAY OF JAN . , 201 9 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 5 T H JAN . , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE DR. M.J. NAIDU, M/S. M.V.S. ACCIDENT HOSPITAL, D.NO. 33 - 25 - 32, DELLAPU SOBHANADRI STREET, SURYARAOPET, VIJAYAWADA. 2. THE REVENUE THE DCIT, CIRCLE - 2(1), VIJAYAWADA . 3. THE PR. CIT , VIJAYAWADA. 4. THE CIT(A) , VIJAYAWADA. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.