ITO, WARD - 1, Eluru V. M/s. Lavanya Enterprises, Eluru

ITA 322/VIZ/2013

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0182 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 6 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 09-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G GURUSWAMY

Judgement Text

ITA NO.322/VIZAG/2013 M/S. LAVANYA ENTERPRISES, ELURU 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . . . . , ,, , . . . . , , , , % % % % BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER . .. ./ // / I.T.A.NO.322/VIZAG/2013 ( / ASSESSMENT YEAR : 2005-06 ) ITO WARD-1 ELURU VS. M/S. LAVANYA ENTERPRISES ELURU [ PAN: AAAFL4446R] (, , , , / APPELLANT) (-., -., -., -., / RESPONDENT ) , / / APPELLANT BY : SHRI G. GURUSWAMY, CIT(DR) -., / / RESPONDENT BY : SHRI G.V.N. HARI, AR / 3 / DATE OF HEARING : 27.11.2015 / 3 / DATE OF PRONOUNCEMENT : 30.11.2015 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL IS FILED BY THE REVENUE AGAINST THE OR DER OF THE CIT(A), GUNTUR DATED 22.1.2013 FOR THE ASSESSMENT YEAR 2005 -06. 2. WHEN THIS APPEAL IS CALLED FOR HEARING, THE LD. C OUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT SUBSEQUENT TO THE ORDER PASSED BY THE ITA NO.322/VIZAG/2013 M/S. LAVANYA ENTERPRISES, ELURU 2 HONBLE ITAT IN ITA NO.118/VIZAG/2010 DATED 3.8.201 1, THE ASSESSING OFFICER HAS PASSED THE CONSEQUENTIAL ORDER BY GIVIN G EFFECT TO THE ORDERS OF THE ITAT AND NO ADDITION IS MADE. THE LD. D.R. HAS CONCEDED THE SUBMISSIONS MADE BY THE A.R. OF THE ASSESSEE. 3. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECOR DS AND GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW. WE FI ND NO INFIRMITY IN THE ORDER PASSED BY THE LD. CIT(A). THUS, THIS APPEAL FILED BY THE REVENUE IS DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 30 TH NOV15. SD/- SD/- ( (( ( . . . . ) ( ) ( ) ( ) ( . .. . ) )) ) ( (( ( G. MANJUNATHA) ( (( ( V. DURGA RAO ) )) ) / // / ACCOUNTANT MEMBER / // / JUDICIAL MEMBER /VISAKHAPATNAM: 6 / DATED : 30.11.2015 VG/SPS / - 7 / COPY OF THE ORDER FORWARDED TO :8 1. , / THE APPELLANT ITO WARD-1, ELURU 2. -., / THE RESPONDENT M/S. LAVANYA ENTERPRISES, EASTERN STREET, ELURU, W.G. DIST., ANDHRA PRADESH 3. : / THE CIT, GUNTUR 4. : / THE CIT, RAJAHMUNDRY 5. : () / THE CIT(A), GUNTUR ITA NO.322/VIZAG/2013 M/S. LAVANYA ENTERPRISES, ELURU 3 6. -, , / // / DR, ITAT, VISAKHAPATNAM 7 . . . . / GUARD FILE / BY ORDER // TRUE COPY // @A ( SR.PRIVATE SECRETARY ) , / // / ITAT, VISAKHAPATNAM