The Dy. Commissioner of Income Tax, Vijayawada V. Chennupati Service Station, Vijayawada

ITA 331/VIZ/2015

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0108 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 10-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, , 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. 331/VIZ/2015 ( / ASSESSMENT YEAR : 2011-12) D CI T , CIRCLE - 2 (1) , VIJAYAWADA. VS. M/S. CHENNUPATI SERVICE STATION, D.NO. 39-1-58, M.G. ROAD, VIJAYAWADA. [ PAN : AABFC 4679 A] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) & ) / ASSESSEE BY : SHRI C. SUBRAHMANYAM CA '(& ) / REVENUE BY : SHRI M.N. MURTHY NAIK - DR ) - / DATE OF HEARING : 22/12/2015 ) - / DATE OF PRONOUNCEMENT : 22/12/2015 / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER OF THE CIT(A), VIJAYAWADA DATED 15/06/2015 FOR THE A.Y. 20 11-12. 2 . WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW RS. 10 LAC. AS PER THE LATEST CIRCULAR NO.21 /2015 OF CBDT DATED 10/12/2015, BEING RETROSPECTIVE IN NATURE, THE APPE AL FILED BY THE 2 ITA NO.331 /VIZ/2015 REVENUE IS NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THIS APPEAL FILED BY THE REVE NUE IS NOT MAINTAINABLE. HENCE, THE SAME IS DISMISSED. 3 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND DECEMBER, 2015. SD/- SD/- ( . ) ( . . . . ) ( (( ( V. DURGA RAO ) )) ) ( G. MANJUNATHA) / // / JUDICIAL MEMBER / // / ACCOUNTANT MEMBER /VISAKHAPATNAM: 3 / DATED : 22/12/2015 VR/SPS ) ' 4 / COPY OF THE ORDER FORWARDED TO :- 1. & / THE APPELLANT DCIT, CIRCLE-2(1), VIJAYAWADA . 2. '(& / THE RESPONDENT M/S. CHENNUPATI SERVICE STATION, D.NO. 39-1-58, M.G.ROAD, VIJAYAWADA. 3. 5 / THE CCIT, VIJAYAWADA. 4. 5 () / THE CIT (A), VIJAYAWADA. 5. ' , , / // / DR, ITAT, VISAKHAPATNAM 6 . . . . / GUARD FILE / BY ORDER // TRUE COPY // 9: ( SR.PRIVATE SECRETARY ) , / // / ITAT, VISAKHAPATNAM