The ITO, Ward-2(2), GUNTUR, Guntur V. Sri Vemulapalli Naveen Kishore, Guntur

ITA 397/VIZ/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2140 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 22-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D KOMALI KRISHNA
• Keywords: Tax effect

Judgement Text

ITA NO.397/VIZAG/2012 VEMULAPALLI NAVEEN KISHORE, GUNTUR 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.397/VIZAG/2012 ( / ASSESSMENT YEAR : 2009-10) ITO WARD - 2(2) GUNTUR VS. VEMULAPALLI NAVEEN KISHORE GUNTUR [ PAN: AB BPV 5381P ] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) & ) / APPELLANT BY : SMT. D. KOMALI KRISHNA, DR '(& ) / RESPONDENT BY : SHRI G.V.N. H ARI, AR ) - / DATE OF HEARING : 07.01.2016 ) - / DATE OF PRONOUNCEMENT : 08.01.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER OF THE CIT(A), GUNTUR DATED 9.8.2012 FOR THE ASSESSMENT YEARS 200 9-10. 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW RS.10 LAKHS. AS PER THE LATEST CIRCULAR NO.2 1/2015 DATED 10.12.2015 OF CBDT BEING RETROSPECTIVE IN NATURE, T HE APPEAL FILED BY ITA NO.397/VIZAG/2012 VEMULAPALLI NAVEEN KISHORE, GUNTUR 2 THE REVENUE IS NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THIS APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. HENCE, THE SAME IS DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 8 TH JAN16 SD/- SD/- ( . . . . ) ( . ) ( G. MANJUNATHA) ( (( ( V. DURGA RAO ) )) ) / // / ACCOUNTANT MEMBER / // / JUDICIAL MEMBER /VISAKHAPATNAM: 3 / DATED : 8.1.2016 VG/SPS ) ' 4 / COPY OF THE ORDER FORWARDED TO :- 1. & / THE APPELLANT THE ITO WARD-2(2) GUNTUR. 2. '(& / THE RESPONDENT VEMULAPALLI NAVEEN KISHORE, MG. PR.: M/S. VIJAYA SA I CONSTRUCTIONS, SHOP NO.38, NTR MUNICIPAL KREEDA PRA NGANAM, 1 ST FLOOR, BRINDAVAN GARDENS, GUNTUR-522 006. 3. 5 / THE CIT, GUNTUR 4. 5 () / THE CIT(A), GUNTUR 5. ' , , / // / DR, ITAT, VISAKHAPATNAM 6 . . . . / GUARD FILE / BY ORDER // TRUE COPY // 9: ( SR.PRIVATE SECRETARY ) , / // / ITAT, VISAKHAPATNAM