Income Tax Officer, (Exemptions), Rajahmundry V. Sri Pandiri Mahadevudu Choultry, Rajahmundry

ITA 322/VIZ/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 1787 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 18-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D K SONOWAL
• Assessee Lawyers: SUBRAHMANYAM
• Keywords: Tax effect

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. 322 /VIZ/ 201 8 ( / ASSESSMENT YEAR: 20 1 3 - 20 1 4) INCOME TAX OFFICER (EXEMPTIONS) RAJAHMUNDRY VS. M/S SRI PANDIRI MAHADEVUDU KOTILINGALA CHOULTRY KOTILINGALA CHOULTRY D.NO.13 - 1 - 10 KOTILINGALUGHAT RAJAHMUNDRY [PAN :AADTS8365B] ( / APPELLANT) ( / RESPONDENT) CO NO.120/VIZ/2018 (ARISING OUT OF I.T.A.NO.322/VIZ/2018) M/S SRI PANDIRI MAHADEVUDU KOTILINGALA CHOULTRY KOTILINGALA CHOULTRY D.NO.13 - 1 - 10 KOTILINGALUGHAT RAJAHMUNDRY [PAN :AADTS8365B] VS. INCOME TAX OFFICER (EXEMPTIONS) RAJAHMUNDRY ( / APPELLANT) ( / RESPONDENT) /REVENUE BY : SHRI D.K.SONOWAL , CIT DR / ASSESSEE BY : SHRI SUBRAHMANYAM , AR / DATE OF HEARING : 19 . 0 3 . 201 9 / DATE OF PRONOUNCEMENT : 22 . 0 3 .201 9 2 I.T.A. NO . 32 2 /VIZ/201 8 AND CO NO.120/VIZ/2018 M/S SRI P A N DIRI MAHADEVUDU KOTILINGALA CHOULTRY, RAJAHMUNDRY / 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)] - 1 1 , HYDERABAD VIDE APPEAL NOS.204 & 205/ITO EXEM.RJY/CIT(A) - 11 HYD/17 - 18 DATED 24.01.2018 FOR THE ASSESSMENT YEAR 201 3 - 1 4 . CROSS OBJECTIONS ARE FILED BY THE ASSESSEE IN SUPPORT OF THE ORDER OF THE CIT(A) - 11, HYDERABAD. 2. WHEN TH IS APPEAL IS TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN TH IS APPEAL IS BELOW RS. 2 0 LAKHS. AS PER THE LATEST CIRCULAR NO.03/2018, DATED 11 . 07 . 2018 OF CBDT BEING RETROSPECTIVE IN NATURE, 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 , THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. HENCE, THE SAME IS DISMISSED. 3. CROSS OBJECTIONS ARE FILED BY THE ASSESSEE, IN SUPPORT OF THE ORDER OF THE CIT(A) HAS BECOME INFRUCTUOUS AND HENCE DISMISSED. 3 I.T.A. NO . 32 2 /VIZ/201 8 AND CO NO.120/VIZ/2018 M/S SRI P A N DIRI MAHADEVUDU KOTILINGALA CHOULTRY, RAJAHMUNDRY 4. IN THE RESULT, THE APPEAL FI LED BY THE REVENUE AND THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND MARCH, 2019. SD/ - SD/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 22 .03.2019 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO: - 1 . / THE REVENUE THE INCOME TAX OFFICER (EXEMPTIONS), RAJAHMUNDRY 2 . / THE ASSESSEE - M/S SRI PANDIRI MAHADEVUDU KOTILINGALA CHOULTRY , KOTILINGALA CHOULTRY , D.NO.13 - 1 - 10 , KOTILINGALUGHAT , RAJAHMUNDRY 3. THE COMMISSIONER OF INCOME TAX (EXEMPTIONS) , HYDERABAD 4. THE COMMISSIONER OF INCOME - TAX (APPEALS) - 1 1 , HYDERABAD 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM