THE ACIT, CIRCLE - 4(1), Visakhapatnam V. M/s Sri Girija Smelters Pvt. Ltd., Visakhapatnam

ITA 336/VIZ/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2015 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 14-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D KOMALI KRISHNA
• Keywords: Tax effect

Judgement Text

ITA NO.336/VIZAG/2013 M/S. SRI GIRIJA SMELTERS PVT. LTD., VISAKHAPATNAM 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.336/VIZAG/2013 ( / ASSESSMENT YEAR: 2009-10) ACIT CIRCLE - 4(1) VISAKHAPATNAM VS. M/S. SRI GIRIJA SMELTERS PVT. LTD. VISAKHAPATNAM [PAN: AADCS1438A ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : SMT. D. KOMALI KRISHNA, DR / RESPONDENT BY : SHRI G.V.N . HARI, A R / DATE OF HEARING : 15 .03.2016 / DATE OF PRONOUNCEMENT : 15.03.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL IS FILED BY THE REVENUE AGAINST THE OR DER OF THE CIT(A), VISAKHAPATNAM DATED 27.3.2013 FOR THE ASSESSMENT YE AR 2009-10. 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 ITA NO.336/VIZAG/2013 M/S. SRI GIRIJA SMELTERS PVT. LTD., VISAKHAPATNAM 2 BELOW RS.10 LAKHS. AS PER THE LATEST CIRCULAR NO.2 1/2015 DATED 10.12.2015 OF CBDT BEING RETROSPECTIVE IN NATURE, T HE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THIS APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. HENCE, THE SAME IS DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH MAR16 SD/- SD/- ( . ) ( . ) (G. MANJUNATHA) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 15.03.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT THE ACIT CIRCLE-4(1), VISAKHAPAT NAM 2. / THE RESPONDENT M/S. SRI GIRIJA SMELTERS PVT. L TD., MIG- 225, T.P.T. COLONY, NORTH EXTENSION, SEETHAMMADHARA , VISAKHAPATNAM. 3. ) / THE CIT-2, VISAKHPATNAM 4. ) ( ) / THE CIT(A), VISAKHAPATNAM 5. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , ! / ITAT, VISAKHAPATNAM