Income Tax Officer, Circle-1, , Eluru V. Aruna Papar Board Mills Private Limited, Undrajavaram

ITA 334/VIZ/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9875 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 22-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Tax effect; Condonation of delay

Judgement Text

ITA NO S . 334 & 369 /V IZ /201 8 & CO NO S . 111 & 112 /V IZ /201 8 ( M/S. ARUNA PAPER BOARD MILLS PVT. LTD.) 1 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 I . T .A.NO S . 334 & 369 /VIZ / 2018 ( ASSESSMENT YEAR S : 20 1 3 - 1 4 & 2010 - 11 ) A CIT, CI RCLE - 1 ELURU . VS. M/S. ARUNA PAPER BOARD MILLS PVT. LTD., 2 - 143, ANNAPURNA NILAYAM, SURYARAOPALEM POST, UDRAJAVARAM MANDAL, W.G. DISTRICT. [PAN: AABCA 4801 B ] (APPELLANT) ( RESPONDENT) C.O. NOS. 111 & 112 /V IZ/2018 (ARISING OUT OF I.T.A.NOS.334 & 369/VIZ/2018 ) (ASSESSMENT YEAR S : 201 3 - 1 4 & 2010 - 11 ) M/S. ARUNA PAPER BOARD MILLS PVT. LTD., 2 - 143, ANNAPURNA NILAYAM, SURYARAOPALEM POST, UDRAJAVARA M MANDAL, WEST GODAVARI DISTRICT. VS. A CIT, CIRCLE - 1 ELURU . [PAN: AABCA 4801 B ] ( APPLICANT ) (RESPONDENT) ASSESSEE BY : SHRI G .V.N. HARI ADVOCATE DEPARTMENT BY : SMT. SUMAN MALIK - CIT DR D ATE OF HEARING : 27 . 0 3 .201 9 DATE OF P RONOUNCEMENT : 03 . 04 .201 9 ITA NO S . 334 & 369 /V IZ /201 8 & CO NO S . 111 & 112 /V IZ /201 8 ( M/S. ARUNA PAPER BOARD MILLS PVT. LTD.) 2 O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THESE APPEALS BY THE REVENUE AND THE CROSS OBJECTION S BY THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDER S OF THE LD. CIT(A) - 11 , HYDERABAD EACH DATED 28.03 .201 8 FOR THE ASSESSMENT YEAR S 201 3 - 1 4 & 2010 - 11 . 2. THESE APPEAL S ARE BARRED BY LIMITATION BY 6 DAYS AND 23 DAYS RESPECTIVELY . THE REVENUE HAS FILED THE APPLICATIONS FOR CONDONATION OF DELAY IN FILING THE APPEALS. WE FIND SUFFICIENT REASONS IN NOT FILING THE APPEALS IN TIME , T HEREFORE, DELAY IN FILING THE APPEALS IS HEREBY CONDONED . 3. WHEN THESE APPEAL S ARE TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THESE APPEAL S IS BELOW RS.2 0 LAKHS. AS PER THE CBDT CIRCULAR NO. 03 /201 8 DATED 11.07 .201 8 BEING RETROSPECTIVE IN NATURE, THE APPEAL S FILED BY THE REVENUE ARE NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THE APPEAL S FILED BY THE REVENUE ARE NOT MAINTAINABLE. HENCE, THE SAME ARE DISMISSED. 4 . THE CROSS OBJECTION S FILED BY THE ASSESSEE ARE I N SUPPORT OF THE ORDER S OF THE LD. CIT(A) . AS THE ASSESSEE HAS NO GRIEVANCE ITA NO S . 334 & 369 /V IZ /201 8 & CO NO S . 111 & 112 /V IZ /201 8 ( M/S. ARUNA PAPER BOARD MILLS PVT. LTD.) 3 AGAINST THE ORDER S OF LD. CIT(A) , THE CROSS OBJECTION S FILED BY THE ASSESSEE HAVE BECOME INFRUCTUOUS AND ARE DISMISSED ACCORDINGLY . 5 . IN THE RESULT, APPEAL S FILED BY THE REVENUE A ND THE CROSS OBJECTION S FILED BY THE ASSESSEE ARE DISMISSED . O RDER PRONOUNCED IN THE OPEN COURT ON 03 RD APRIL , 2019 . S D/ - SD/ - ( D.S. SUNDER SINGH ) ( V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER VISAKHAPATNAM: DATED : 03 / 0 4 / 201 9 VR / - COPY OF THE ORDER FORWARDED TO : - 1. THE ASSESSEE M/S. ARUNA PAPER BOARD MILLS PVT. LTD., 2 - 143, ANNAPURNA NILAYAM, SURYARAOPALEM POST, UDRAJAVARAM MANDAL, W.G. DISTRICT. 2. THE REVENUE A CIT , CIRCLE - 1, ELURU . 3. THE PR. CIT, RAJAHMUNDRY . 4 . THE CIT(A) - 11 , HYDERABAD . 5 . DR, ITAT, VISAKHAPATNAM 6 . GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY ITAT, VISAKHAPATNAM