THE ITO(TDS), Ward-3(1), Vijayawada V. The Depot Manager, A.P.S.R.T.C., Machilipatnam

ITA 381/VIZ/2012

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1012 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 9 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 26-07-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 15-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

ITA 380 TO 383/VIZAG/2012 DEPOT MANAGER, APSRTC, MACHILIPATNAM 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , ' BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ I.T.A.NO.380 TO 383/VIZAG/2012 ( / ASSESSMENT YEARS : 2008-09 TO 2011-12) ITO(TDS), WARD - 3(1), VIJAYAWADA VS. DEPOT MANAGER, A.P.S.R.T.C., MACHILIPATNAM [ T AN : HYDA04019B] ( ) / APPELLANT) ( *+) / RESPONDENT ) # $ / ASSESSEE BY : SHRI M.N. MURTHY NAIK, DR. '(# $ / REVENUE BY : SHRI G.V.N. HARI, AR $ , / DATE OF HEARING : 2 6.07.2016 $ , / DATE OF PRONOUNCEMENT : 26.07.2016 / O R D E R PER BENCH: THESE APPEALS FILED BY THE REVENUE ARE DIRECTED AGA INST THE COMMON ORDER OF THE CIT(A), VIJAYAWADA DATED 15.5.2 012 FOR THE A.YS. 2008-09 TO 2011-12. ITA 380 TO 383/VIZAG/2012 DEPOT MANAGER, APSRTC, MACHILIPATNAM 2 2. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVO LVED IN THESE APPEALS IS BELOW RS. 10 LAC. AS PER THE LATEST CIRCULAR NO .21/2015 OF CBDT DATED 10/12/2015, BEING RETROSPECTIVE IN NATURE, TH E APPEALS FILED BY THE REVENUE ARE NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THESE APPEALS FIL ED BY THE REVENUE ARE NOT MAINTAINABLE. HENCE, THE SAME ARE DISMISSED. 3. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH JUL16. SD/- SD/- ( . ) ( . ) ( V. DURGA RAO ) ( G. MANJUNATHA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER 0 /VISAKHAPATNAM: 4 / DATED : 26.07.2016 VG/SPS $ ' 60 70/ COPY OF THE ORDER FORWARDED TO :- 1. # / THE ASSESSEE THE ITO(TDS), WARD-3(1), VIJAYAWADA 2. '(# / THE REVENUE DEPOT MANAGER, A.P.S.R.T.C., MACHILI PATNAM, KRISHNA DIST. 3. 8 / THE CIT, VIJAYAWADA 4. 8 / THE CIT(TDS), HYDERABAD 5. 8 ( ) / THE CIT (A), VIJAYAWADA 6. 0 ' ; , , ; , 0 / DR, ITAT, VISAKHAPATNAM 7 . / GUARD FILE / BY ORDER >? ; ( SR.PRIVATE SECRETARY ) , ; , 0 / ITAT, VISAKHAPATNAM