Assistant Commissioner of Income Tax, Circle-2(1), , Rajahmundry V. RSR Infra Works (India) Private Limited, Rajahmundry

ITA 342/VIZ/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1164 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 26-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRS SUMAN MALIK
• Keywords: Tax effect
• Section: 12

Judgement Text

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 ITA NO S . 342 & 343 / VIZ /201 8 (ASST. YEAR S : 20 12 - 13 & 20 13 - 1 4 ) ACIT, CIRCLE - 2(1), RAJAHMUNDRY. V S . M/S. RSR INFRA WORKS (INDIA) PVT. LTD., D.NO. 79 - 2 - 2/5, PRASHANTI ESTATES, TILAK ROAD, RAJAHMUNDRY, E. G. DISTRICT. PAN NO. AAECR 8248 N (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : MRS. SUMAN MALIK SR. DR DATE OF HEARING : 27 / 1 1 /201 8 . DATE OF PRONOUNCEMENT : 30 / 1 1 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THESE APPEAL S BY THE REV E NUE ARE DIRECTED AGAINST THE SEPARATE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) - 11 , HYDERABAD , BOTH DATED 29 /0 1 /201 8 FOR THE ASSESSMENT YEARS 20 12 - 13 & 20 13 - 1 4 . 2. THERE IS A DELAY OF 17 DAYS IN FILING OF BOTH THE APPEALS . THE DEPARTMENT HAS FILED CONDONATION APPLICATIONS. WE HAVE GONE THROUGH THE CONDONATION APPLICATIONS AND FIND THAT THERE IS A SUFFICIENT CAUSE FOR FILING THE APPEALS BELATEDLY. THEREFORE, WE CONDONE THE DELAY AND ADMI T THE APPEALS FOR HEARING. 2 ITA NO S . 342 & 343/VIZ/2018 ( M/S. RSR INFRA WORKS (INDIA) PVT. LTD. ) 3 . WHEN THESE APPEAL S ARE TAKEN UP FOR HEARING, WE NOTICED THAT TAX EFFECT INVOL VED IN THESE APPEAL S IS BELOW RS.2 0 LAKHS AND A S PER THE CBDT CIRCULAR NO. 03 /201 8 DATED 11.07 .201 8 , THE APPEALS OF THE REVENUE ARE NOT MAINTAINABLE . LD. DEPARTMENTAL REPRESENTATIVE HAS FAIRLY CONCEDED THAT TAX EFFECT IN THESE APPEALS IS BELOW RS. 20 LAKHS. IN VIEW OF THE ABOVE, THESE APPEAL S FILED BY THE REVENUE ARE NOT MAINTAINABLE AND ARE DISMISSED ACCORDINGLY . 4 . IN THE RESULT, BOTH THE APPEAL S FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 3 0 T H DAY OF NOV ., 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3 0 T H NOVEMBER , 201 8 . VR/ - COPY TO: 1. THE ASSESSEE M/S. RSR INFRA WORKS (INDIA) PVT. LTD., D.NO. 79 - 2 - 2/5, PRASHANTI ESTATES, TILAK ROAD, RAJAHMUNDRY, E. G. DISTRICT. 2. THE REVENUE ACIT, CIRCLE - 2(1), RAJAHMUNDRY. 3. THE PR. CIT , RAJAHMUNDRY. 4. THE CIT(A) - 11, HYDERABAD. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.