ITO, Chittoor V. P. Gopinath, Chttoor District

ITA 323/HYD/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 3333 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-04-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 02-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS
• Assessee Lawyers: T CHAITANYA KUMAR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI CHANDRA POOJARI ACCOUNTANT MEMBER ITA.323/HYD/2010 ASSESSMENT YEAR 2005-06 THE ITO, WARD 1, VS. CHITTOOR SHRI P. GOPINATH, NETAJI ROA KUPPAM (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. NIVEDITA BISWAS RESPONDENT BY SHRI T. CHAITANYA KUMAR O R D E R PER G.C. GUPTA, VICE PRESIDENT THIS APPEAL PREFERRED BY THE REVENUE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) TIRUPATHI DATED 15.12. 2009 AND PERTAINS TO THE ASSESSMENT YEAR 2005-06. 2. WE HAVE HEARD THE PARTIES. THE TAX EFFECT I N THIS APPEAL FILED BY THE REVENUE IS LESS THAN RS.2 LAKHS AND HENCE, I N TERMS OF THE INSTRUCTION NO.5 DATED 16.7.2007 (F.NO.279/MISC.56/07-ITJ) ISSU ED BY THE CBDT, DEPARTMENT SHOULD NOT HAVE FILED THIS APPEAL. ACC ORDINGLY, THE APPEAL FILED BY THE REVENUE IS DISMISSED IN LIMINE AS UN-ADMITTED. 3. IN THE RESULT, THE APPEAL FILED BY THE R EVENUE IS DISMISSED IN LIMINE AS UN-ADMITTED. ITA NO.323/H/2010 SHRI P. GOPINATH, KUPPAM 2 2 ORDER PRONOUNCED IN THE OPEN COURT ON 13.5.2011 SD/- SD/- CHANDRA POOJARI ACCOUNTANT MEMBER G.C. GUPTA VICE PRESIDENT DATED 13 TH MAY, 2011 COPY FORWARDED TO: 1. SHRI P. GOPINATH, NETHAJI ROAD, KUPPAM 2. THE ITO, WARD-1, CHITTOOR 3. THE JCIT, RANGE-1, TIRUPATHI 4. THE CIT(A)-TIRUPATHI 5. THE CIT, HYDERABAD 6. THE DR, ITAT, HYDERABAD NP/