THE ITO, Rajahmundry V. Malli Venkata Rao, Rajahmundry

ITA 374/VIZ/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6520 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 3 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-09-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 03-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G GURUSWAMY
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER ITA NO. 374 / VIZ /201 5 (ASST. YEAR : 20 11 - 1 2 ) ITO, WARD - 1(1), RAJAHMUNDRY. VS. MALE VENKATA RAO, D.NO. 2 - 119/1, KATHERU, RAJAHMUNDRY PAN NO. AMMPM 0363 J (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI G. GURUSWAMY CIT DR DATE OF HEARING : 3 1 / 0 1 /201 7 . DATE OF PRONOUNCEMENT : 01 / 02 /201 7 . O R D E R THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) , RAJAHMUNDRY DATED 26/08/2015 FOR THE ASSESSMENT YEAR 2011 - 12. 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD. D.R. HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW RS.10 LAKHS. AS PER THE CBDT CIRCULAR NO.21/2015 DATED 10.12.2015 BEING RETROSPECTIVE IN NATURE, THE ABOVE APPEAL IS NOT PRESSED. IN VIEW OF THE ABOVE, THIS APPEAL IS NOT MAINTAINABLE AND DISMISSED AS NOT PRESSED. 2 ITA NO. 374 / VIZ /201 5 3 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 0 1 S T DAY OF FEBRUARY , 201 7 . S D / - ( V. DURGA RAO ) JUDICIAL MEMBER DATED : 0 1 S T FEBRUARY , 201 7 . VR/ - COPY TO: 1 . THE ASSESSEE - MALE VENKATA RAO, D.NO. 2 - 119/1, KATHERU, RAJAHMUNDRY 2 . THE REVENUE - ITO, WARD - 1(1), RAJAHMUNDRY. 3 . THE CIT, RAJAHMUNDRY. 4 . THE CIT(A) , RAJAHMUNDRY . 5 . THE D.R. 6 . GUARD FILE. BY ORDER ASSISTANT REGISTRAR , I.T.A.T., VISAKHAPATNAM