The ITO, Kakinada V. Sri V. Rama Raju., Kakinada

ITA 365/VIZ/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6569 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-01-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 12-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: GOVINDA RAJU
• Keywords: Tax effect

Judgement Text

ITA NO. 365 /V IZ /201 6 SRI V. RAMA RAJU 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJ UNATHA, ACCOUNTANT MEMBER . / I . T .A.NO. 365 /V IZ / 2016 ( / ASSESSMENT YEAR: 200 9 - 10 ) ITO WARD - 1 KAKINADA VS. SRI V. RAMA RAJU, D.NO. 15 - 10 - 3, SATYA PRASANNA NAGAR, KAKINADA [PAN: AARPV 1075 D ] ( / APPELLANT) ( / RESPONDENT) / APP ELLANT BY : SHRI GOVINDA RAJU - DR / RESPONDENT BY : SH RI G.V.N. HARI ADVOCATE . / DATE OF HEARING : 2 5 . 0 1. 201 7 / DATE OF P RONOUNCEMENT : 25 .01.201 7 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER : THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) - 2 , GUNTUR, DATED 23 . 06 .201 6 FOR THE ASSESSMENT YEAR 200 9 - 10 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE L D. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS ITA NO. 365 /V IZ /201 6 SRI V. RAMA RAJU 2 BELOW RS.10 LAKHS. AS PER THE CIRCULAR NO .21/2015 DATED 10.12.2015 OF CBDT BEING RETROSPECTIVE IN NATURE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. HENCE, THE SAME I S DISMISSED. 3 . IN THE RESULT, THE APPEAL FI LED BY THE REVENUE IS DISMISSED. O RDER PRONOUNCED IN THE OPEN COURT ON 25 TH JAN UARY, 2017 . S D/ - SD/ - ( . ) ( . ) (G. MANJUNATHA) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER /VISAKHAPATNAM: /DATED : 25 .01.201 7 VR /SPS / COP Y OF THE ORDER FORWARDED TO : - 1. / THE APPELLANT THE ITO WARD - 1 , KAKINADA 2. / THE RESPONDENT SRI V. RAMA RAJU, D.NO. 15 - 10 - 3, SATYA PRASANNA NAGAR, KAKINADA 3. / THE PR. CIT, VISAKHAPATNAM . 4 . ( ) / T HE CIT(A) - 2 , VISAKHAPATNAM. 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // ASSISTANT REGISTRAR , / ITAT, VISAKHAPATNAM .