The Dy. Commissioner of Income Tax, Vijayawada V. Sri Vemulapalli Janardhana Rao, Vijayawada

ITA 311/VIZ/2015

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0085 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 10-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, , 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. 311 TO 314/VIZ/2015 ( / ASSESSMENT YEARS : 2005-06 TO 2008-09) DCIT, CIRCLE - 2 (1), VIJAYAWADA. VS. SRI VEMULAPALLI JANARDHANA RAO, D.NO. 39-1-58, M.G. ROAD, VIJAYAWADA. [ PAN : AARPV 7496 C] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) & ) / ASSESSEE BY : SHRI C. SUBRAHMANYAM CA '(& ) / REVENUE BY : SHRI M.N. MURTHY NAIK - DR ) - / DATE OF HEARING : 22/12/2015 ) - / DATE OF PRONOUNCEMENT : 22/12/2015 / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: THESE APPEALS ARE FILED BY THE REVENUE AGAINST THE SEPARATE ORDERS OF THE CIT(A), VIJAYAWADA DATED 15/06/2015 F OR THE A.Y. 2005-06 TO 2008-09. 2 . WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, THE L D. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVO LVED IN THESE APPEALS IS BELOW RS. 10 LAC. AS PER THE LATEST CIRCULAR NO .21/2015 OF CBDT 2 ITA NOS.311-314/VIZ/2015 DATED 10/12/2015, BEING RETROSPECTIVE IN NATURE, TH E 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 A RE DISMISSED ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND DECEMBER, 2015. SD/- SD/- ( . ) ( . . . . ) ( (( ( V. DURGA RAO ) )) ) ( G. MANJUNATHA) / // / JUDICIAL MEMBER / // / ACCOUNTANT MEMBER /VISAKHAPATNAM: 3 / DATED : 22/12/2015 VR/SPS ) ' 4 / COPY OF THE ORDER FORWARDED TO :- 1. & / THE ASSESSEE SRI VEMULAPALLI JANARDHANA RAO, D.N O. 39-1-58, M.G. ROAD, VIJAYAWADA. 2. '(& / THE REVENUE DCIT, CIRCLE-2(1), VIJAYAWADA. 3. 5 / THE CCIT VIJAYAWADA. 4. 5 () / THE CIT (A), VIJAYAWADA. 5. ' , , / // / DR, ITAT, VISAKHAPATNAM 6 . . . . / GUARD FILE / BY ORDER // TRUE COPY // 9: ( SR.PRIVATE SECRETARY ) , / // / ITAT, VISAKHAPATNAM