Income Tax Officer (Exemptions), Rajahmundry V. Sri Lakshmi Narasimha Swamy Temple, Antervedi

ITA 375/VIZ/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3990 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 12-07-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: 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. 375 / VIZ /201 8 (ASST. YEAR : 20 12 - 13 ) ITO (EXEMPTIONS), RAJAHMUNDRY. V S . M/S. SRI LAKSHMI NARASIMHA SWAMY TEMPLE, ANTERVEDI, SAKHINETIPALLI MANDAL, EAST GODAVARI DISTRICT. PAN NO. AAHTS 9546 G (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SMT. SUMAN MALIK SR. DR DATE OF HEARING : 04 / 1 2 /201 8 . DATE OF PRONOUNCEMENT : 07 / 1 2 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LD. CIT ( APPEAL ), RAJAMAHENDRAVARAM , DATED 27 /04 /201 8 FOR THE A .Y. 20 12 - 13 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, WE NOTICED THAT T AX EFFECT INVOLVED IN THIS APPEAL IS BELOW RS. 20.00 LAKHS . T HE SAME IS POINTED OUT TO THE LD. DEPARTMENTAL REPRESENTATIVE , WHO SOUGHT SHORT TIME FOR VERIFICATION OF THE RECORDS TO ASCERTAIN THE TAX DEMAND. 2 ITA NO. 375 /VIZ/201 8 ( M/S. SRI LAKSHMI NARASIMHA SWAMY ) 3. WE HAVE HEARD LD. DR AND PERUSED THE RECORD. 4 . WE FIND THAT TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW RS.20.00 LAKHS , THEREFORE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE IN VIEW OF THE CBDT CIRCULAR NO. 03 /201 8 DATED 11.07 .201 8. HOWEVER, IN VIEW OF THE REQUEST MADE BY THE LD.DEPARTMENTAL REPRESENTATIVE , IF THE TAX EFFECT IS ABOVE RS.20.00 LAKHS , IT IS OPEN TO THE LD. DEPARTMENTAL REPRESENTATIVE TO FILE MISC. APPLICATION , THE SAME WILL BE CONSIDERED IN ACCORDANCE WITH LAW. 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 0 7 T H DAY OF DEC. , 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 0 7 T H DEC. , 201 8 . VR/ - COPY TO: 1. THE ASSESSEE M/S. SRI LAKSHMI NARASIMHA SWAMY TEMPLE, ANTERVEDI, SAKHINETIPALLI MANDAL, EAST GODAVARI DIST. 2. THE REVENUE ITO (EXEMPTIONS) , RAJAHMUNDRY . 3. THE CIT ( EXEMPTIONS ), HYDERABAD 4. THE CIT(A) , RAJAMAHENDRAVARAM. 5. THE D.R . , VISAKHAPATNAM . 6. GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.