THE ITO, Vijayawada V. Nadendla Anitha, Vijayawada

ITA 407/VIZ/2015

• Counselvise Citation: [2016] 130 COUNSELVISE.COM (IT) 9871 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 9 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-09-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• 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

ITA NO.407/VIZAG/2015 NADENDLA ANITHA, VIJAYAWADA 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM . , BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER ./I.T.A.NO.407/VIZAG/2015 ( / ASSESSMENT YEAR: 2009-10) ITO, WARD - 1(3), VIJAYAWADA VS. NADENDLA ANITHA, VIJAYAWADA [PAN: ABRPA 0934B ] ( / APPELLANT) ( ! / RESPONDENT) / APPELLANT BY : SHRI M.K. SETHI, DR / RESPONDENT BY : SHRI C. SUBRAHMANYAM, AR / DATE OF HEARING : 20.09.2016 / DATE OF PRONOUNCEMENT : 20.09.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL IS FILED BY THE REVENUE AGAINST ORDER OF THE CIT(A), VIJAYAWADA DATED 18.09.2015 FOR THE ASSESSMENT YEAR 2009-10. 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.407/VIZAG/2015 NADENDLA ANITHA, VIJAYAWADA 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. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH SEPT16 SD/- ( . ) (V. DURGA RAO) /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 20.09.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT THE ITO, WARD-1(3), VIJAYAWADA 2. / THE RESPONDENT MS. NADENDLA ANITHA, D/O SRI DH ANEKULA LAKSHMAIAH, D.NO.6-67, DEVINENI VARI STREET, NEAR POST OFFICE, GOLLAPUDI, VIJAYAWADA, KRISHNA DIST. 3. ) / THE CIT, VIJAYAWADA 4. ) ( ) / THE CIT(A), VIJAYAWADA 5. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , ! / ITAT, VISAKHAPATNAM