The ITO, Vijayawada V. Shri Gadde Suresh Babu, Vijayawada

ITA 364/VIZ/2016

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8159 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 27-03-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 11-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P SRINIVASA MURTHY
• Keywords: Retrospective amendment; Tax effect

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. 364 / VIZ /201 6 (ASST. YEAR : 20 11 - 12 ) ITO, WARD - 2(3), VIJAYAWADA. V S . GADDE SURESH BABU , D.NO. 40 - 6/2 - 17 & 18, GADDE TOWERS , OPP. SIDDARTHA PUBLIC SCHOOL, MOGALRAJPURAM, VIJAYAWADA. PAN NO. ACFPG 5826 R (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADV OCATE . DEPARTMENT BY : SHRI P. SRINIVASA MURTHY , SR. DR DATE OF HEARING : 16 / 0 7 /201 9 . DATE OF PRONOUNCEMENT : 19 / 0 7 /201 9 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) , VIJAYAWADA , DATED 2 8 /0 3 /201 6 FOR THE ASSESSMENT YEAR 20 11 - 12 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING , LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW RS. 20.00 LAKHS AND PER THE CBDT CIRCULAR NO. 03 /201 8 DATED 11.07 .201 8 WITH RETROSPECTIVE EFFECT , THE APPEAL FILED BY THE 2 ITA NO. 364/VIZ/2016 ( GADDE SURESH BABU ) REVENUE IS NOT MAINTAINABLE. LD. DEPARTMENTAL REPRESENTATIVE HAS RELIED ON THE GROUND S OF APPEAL . 3 . WE FIND THAT TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW RS.20.00 LAKHS . AS PER THE CBDT CIRCULAR NO.03/2018 DATED 11.07.2018, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. THUS, THIS APPEAL FILED BY THE REVENUE IS DISMISSED. 4 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 1 9 T H DAY OF JU LY , 201 9 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 9 T H JU LY , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE - GADDE SURESH BABU, D.NO. 40 - 6/2 - 17 & 18, GADDE TOWERS, OPP. SIDDARTHA PUBLIC SCHOOL, MOGALRAJPURAM, VIJAYAWADA. 2. THE REVENUE ITO, WARD - 2(3), VIJAYAWADA. 3. THE PR. CIT , VIJAYAWADA. 4. THE CIT(A) , VIJAYAWADA. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.