THE DC IT CIRCLE 3(1)(TDS), Vijayawada V. M/s Madras cements Limited,

ITA 331/VIZ/2013

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0150 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 13-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Keywords: Tax effect

Judgement Text

ITA NO.330&331/VIZAG/2013 MADRAS CEMENTS LIMITED, JAGGAIAHPET 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.330&331/VIZAG/2013 ( / ASSESSMENT YEAR : 2010-11 & 2011-12) DCIT CIRCLE - 3(1)(TDS) VIJAYAWADA VS. M/S. MADRAS CEMENTS LIMITED JAGGAIAHPET [ TAN: HYDMO1765B ] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) & ) / APPELLANT BY : SHRI M.N. MURTHY NAIK, DR '(& ) / RESPONDENT BY : N O N E ) - / DATE OF HEARING : 2 3 .12.2015 ) - / DATE OF PRONOUNCEMENT : 2 3 .12.2015 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THESE APPEALS ARE FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A), VIJAYAWADA DATED 22.2.2013 FOR THE ASSESSME NT YEARS 2010-11 & 2011-12. 2. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, THE LD. D.R. HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THESE APP EALS IS BELOW ITA NO.330&331/VIZAG/2013 MADRAS CEMENTS LIMITED, JAGGAIAHPET 2 RS.10 LAKHS. AS PER THE LATEST CIRCULAR NO.21/2015 DATED 10.12.2015 OF CBDT BEING RETROSPECTIVE IN NATURE, THE ABOVE APPEA LS ARE NOT PRESSED. IN VIEW OF THE ABOVE, THESE APPEALS ARE NOT MAINTAI NABLE AND DISMISSED AS NOT PRESSED. 3. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 23 RD DEC15. SD/- SD/- ( . . . . ) ( . ) ( G. MANJUNATHA) ( (( ( V. DURGA RAO ) )) ) / // / ACCOUNTANT MEMBER / // / JUDICIAL MEMBER /VISAKHAPATNAM: 3 / DATED : 23.12.2015 VG/SPS ) ' 4 / COPY OF THE ORDER FORWARDED TO :- 1. & / THE APPELLANT THE DCIT CIRCLE-3(1)(TDS), VIJAYAWADA 2. '(& / THE RESPONDENT M/S. MADRAS CEMENTS LIMITED, K.S.R. NAGAR, JAGGAIAH PET- 521 457, KRISHNA DISTRICT. 3. 5 / THE CIT, VIJAYAWADA 4. 5 () / THE CIT(A), VIJAYAWADA 5. ' , , / // / DR, ITAT, VISAKHAPATNAM 6 . . . . / GUARD FILE / BY ORDER // TRUE COPY // 9: ( SR.PRIVATE SECRETARY ) ITAT, VISAKHAPATNAM