Assistant Commissioner of Income Tax, Circle-1, , Kakainada V. R. R. Services, Anaparthy

ITA 318/VIZ/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0277 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 18-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C DAS
• Assessee Lawyers: GANGARAJU SARMA
• Keywords: Tax effect
• Section: 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , ACCOUNTANT MEMBER . / I . T .A.NO. 318 /VIZ/ 201 8 ( / ASSESSMENT YEAR: 2013 - 14 ) THE ACIT, CIRCLE - 1 KAKINADA VS. M/S RR SERVICES D.NO.2 - 295, SRI NAGAR ANAPARTHY EAST GODAVARI DIST. [PAN :AACFR6164J] ( / APPELLANT) ( / RESPONDENT) CROSS OBJECTION NO. 69 /VIZ/2018 (ARISING OUT OF I.T.A. NO.318/VIZ/2018) ( / ASSESSMENT YEAR: 2013 - 14 ) M/S RR SERVICES D.NO.2 - 295, SRI NAGAR ANAPARTHY EAST GODAVARI DIST. [PAN :AACFR6164J] VS. THE ACIT, CIRCLE - 1 KAKINADA ( / APPELLANT) ( / RESPONDENT) / REVENUE BY : SHRI K.C.DAS, DR / ASSESSEE BY : SHRI GANGARAJU SARMA, AR / DATE OF HEARING : 19 . 09. 2018 / DATE OF PRONOUNCEMENT : 20 .0 9 .2018 2 I.T.A. NO S . 318/VIZ/ 201 8 AND CO NO. 69 /VIZ/201 8 M/S R.R.SERVICES, ANAPARTHI / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: TH IS APPEAL IS FILED BY THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) [CIT(A)] - 9 ,HYDERABAD VIDE I . T . A . NO. 10570/ ACIT - 1,KAKINADA/2017 - 18 DATED 28.03.2018 AND CROSS OBJECTION FILED BY THE ASSESSEE SUPPORTING THE ORDER OF THE LD.CIT(A) FOR THE ASSESSMENT YEAR 2013 - 14. 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD.AR SUBMITTED THAT THE TAX EFFECT PERTAINING TO THE AMOUNT DISPUTED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF RS. 20 LAKH FIXED BY THE CBDT IN CIRCULAR NO. 03/2018, DATED 11 . 07 . 2018, WHICH IS IN SUPERSESSION OF ITS CIRCULAR NO. 21/2 0 15 DATED 10 . 12 . 2015, IN RELATION TO FILING OF APPEALS BEFORE THE INCOME TAX APPELLATE TRIBUNAL. TAKING INTO CONSIDERATION THE ABOVE, AND ALSO THE FACT THAT THE CBDT CIRCULAR UNDER REFERENCE APPLIES RETROSPECTIVELY EVEN TO PENDING APPEALS, WE HOLD THAT THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND LIABLE TO BE DISMISSED IN LIMINE. 3. ACCORDINGLY, WE DISMISS THE APPEAL OF THE REVENUE AS WELL AS THE CROSS OBJECTION OF THE ASSESSEE . 3 I.T.A. NO S . 318/VIZ/ 201 8 AND CO NO. 69 /VIZ/201 8 M/S R.R.SERVICES, ANAPARTHI IN THE RESULT, APPEALS OF THE REVENUE AS WELL AS THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 20 TH SEPTEMBER, 2018. SD/ - SD/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 20 . 0 9 .2018 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO: - 1. / THE ASSESSEE - M/S RR SERVICES, D.NO.2 - 295, SRI NAGAR, A NAPARTHY, EAST GODAVARI DIST. 2. / THE REVENUE THE ACIT, CIRCLE - 1 , KAKINADA 3. THE PR. COMMISSIONER OF INCOME TAX - 2 , VISAKHAPATNAM 4. THE COMMISSIONER OF INCOME - TAX (APPEALS) - 9 , HYDERABAD 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM