THE ITO, Vijayawada V. Dhanekula Radha, Vijayawada

ITA 406/VIZ/2015

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6571 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 10 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 04-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M K SETHI
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S.SUNDER SINGH , ACCOUNTANT MEMBER . / I . T .A.NO. 4 06 /VIZAG/ 201 5 ( / ASSESSMENT YEAR: 200 9 - 10 ) ITO WARD - 1 ( 3 ) VIJAYAWADA VS. MS.DHANEKULA RADHA D/O DHANEKULA VENKATESWARA RAO NO.6 - 67, DEVINENIVARI STREET NEAR POST OFFICE GOLLAPUDI VIJAYAWADA , KRISHNA DISTRICT [PAN: BEAPD7996B] ( / APPELLANT) ( / RESPONDENT) / APP ELLANT BY : SHRI M. K . SETHI , DR / RESPONDENT BY : SHRI C.SUBRAHMANYAM, AR / DATE OF H EARING : 05 .1 0 . 201 7 / DATE OF P RONOUNCEMENT : 27 . 10 .201 7 / O R D E R PER BENCH : THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A), VIJAYAWADA VIDE ITA NO.83/CIT(A)/VJA/2014 - 15 DATED 1 8 . 09 .201 5 FOR THE ASSESSMENT YEAR 200 9 - 10 . 2 2. WHEN THIS APPEAL WA S 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.21/2015 DATED 10.12.2015 OF CBDT BEING RETROSPECTIVE IN NATURE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINA BLE. 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 IS DISMISSED. 3 . IN THE RESULT, THE APPEAL FI LED BY THE REVENUE IS DISMISSED. O RDER PRONOUNCED IN THE OPEN COURT ON 27 TH OCT 2017 . SD/ - SD/ - ( . . ) ( . ) ( D.S. SUNDER SINGH ) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER /VISAKHAPATNAM /DATED : 27 .10.2017 L. RAMA, SPS 3 / COPY OF THE ORDER FORWARDED TO : - 1. / THE APPELLANT THE ITO WARD - 1 ( 3 ), VIJAYAWADA 2. / THE RESPONDENT MS. DHANEKULA RADHA, D/O DHANEKULA VENKATESWARA RAO, NO.6 - 67, DEVINENIVARI STREET, NEAR POST OFFICE, GOLLAPUDI, VIJAYAWADA 3. THE PR. CIT, VIJAYAWADA 4 . ( ) / THE CIT(A) , VIJAYAWADA 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // (SR.PRIVATE SECRETARY) , / ITAT, VISAKHAPATNAM