The Dy. Commissioner of Income Tax, Vijayawada V. Vemulapalli Vishnu Vardhan Rao., Vijayawada

ITA 322/VIZ/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7783 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 10-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SONAWAL
• Keywords: Tax effect
• Section: 32

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 . 322 & 32 3 / VIZ /201 5 (ASST. YEAR : 20 08 - 09 & 2011 - 12 ) D C IT, CIRLCE - 2 (1), VIJAYAWADA . V S . VEMULAPALLI VISHNU VARDHANA RAO, D.NO. 39 - 01 - 58, M.G. ROAD, VIJAYAWADA. PAN NO. ACDPV 0108 K (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI C. SUBRAHMANYAM , FCA DEPARTMENT BY : SHRI D.K. SONAWAL, CIT DR DATE OF HEARING : 17 / 0 1 /201 9 . DATE OF PRONOUNCEMENT : 18 / 01 /201 9 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THESE APPEAL S BY THE REVENUE ARE DIRECTED AGAINST THE SEPARATE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) , VIJAYAWADA , BOTH DATED 15 /0 6 /201 5 FOR THE ASSESSMENT YEARS 20 08 - 09 & 2011 - 12 . 2. WHEN THESE APPEAL S ARE TAKEN UP FOR HEARING, LD. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVOL VED IN TH E S E APPEAL S IS BELOW RS.2 0 LAKHS AND A S PER THE CBDT CIRCULAR N O. 03 /201 8 DATED 11.07 .201 8 , THE APPEAL S FILED BY 2 ITA NO S . 322 & 323/VIZ/2015 ( VEMULAPALLI VISHNUVARDHANA RAO ) THE REVENUE ARE NOT MAINTAINABLE. LD.D R HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THESE APPEAL S FILED BY THE REVENUE ARE NOT MAINTAINABLE AND ACCORDINGLY DISMISSED. 3 . IN THE RESULT, BOTH T HE APPEAL S FILED BY THE REVENUE ARE DISMISSED . ORDER PRONOUNCED IN OPEN COURT ON THIS 18 TH DAY OF JANUARY , 201 9 . SD/ - SD/ - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 18 /0 1/2019 VR/ - COPY TO: 1. THE ASSESSEE - VEMULAPALLI VISHNU VARDHANA RAO, D.NO. 39 - 01 - 58, M.G. ROAD, VIJAYAWADA . 2. THE REVENUE 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.