The Assistant Commissioner of Income Tax, Circle-4(1), Visakhapatnam V. Dharmana Projects(P)Limited, Srikakulam

ITA 413/VIZ/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9465 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2012-2013
• Appeal Filed On: 14-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C V S MURTHY
• Assessee Lawyers: SUMAN MALIK
• Keywords: Tax effect
• Section: 201

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. 413 / VIZ/201 9 ( / A SSESSMENT Y EAR : 201 2 - 1 3 ) ASST.COMMISSIONER OF INCOME TAX CIRCLE - 4( 1 ) VISAKHAPATNAM VS. M/S DHARMANA PROJECTS (P) LTD. 3 RD FLOOR, DIRECT TAXES BUILDING MVP COLONY VISAKHAPATNAM ( / APPELLANT) [PAN : AADCD2657C] ( / RESPONDENT) / RESPONDENT BY : S MT.SUMAN MALIK, DR / APPELLANT BY : SHRI C.V.S.MURTHY, AR / DATE OF HEARING : 31 . 1 2 . 201 9 / DATE OF PRONOUNCEMENT : 08 . 01 . 20 20 / O R D E R P ER SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER : DELAY : TH IS APPEAL IS FILED BY THE REVENUE WITH THE DELAY OF 32 DAYS. THE DEPARTMENT HAS FILED CONDONATION PETITION REQUESTING FOR CONDONING THE DELAY . WE HAVE CONSIDERED THE SUBMISSIONS MADE BY THE REVENUE AND CONDONE THE DELAY. 2 I.T.A. NO. 413 /VIZ/201 9 , A.Y.201 2 - 1 3 M/S DHARMANA PROJECTS (PVT) LTD., , SRIKAKULAM 2. THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) - 2 , VISAKHAPATNAM IN I.T.A.NO. 10060 /2017 - 18/ ITO, W - 3, SKLM /VSP/2018 - 19 DATED 24.0 1 .201 9 FOR THE A.Y.2012 - 13. 3. WHEN TH IS APPEAL IS TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN TH IS APPEAL IS BELOW RS. 5 0 LAKHS. AS PER THE LATEST CIRCULAR NO. 17/ 201 9 , DATED 08. 0 8. 201 9 OF CBDT, WHICH IS IN SUPERSESSION OF ITS CIRCULAR NO. 3 /2 0 1 8 DATED 1 1.07. 201 8 , IN RELATION TO FILING OF APPEALS BEFORE THE INCOME TAX APPELLATE TRIBUNAL , THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. 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. 4 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH JANUARY , 20 20 . S D/ - S D/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 08 . 01 .20 20 L.RAMA, SPS 3 I.T.A. NO. 413 /VIZ/201 9 , A.Y.201 2 - 1 3 M/S DHARMANA PROJECTS (PVT) LTD., , SRIKAKULAM / COPY OF THE ORDER FORWARDED TO: - 1 . / THE REVENUE - ASST.COMMISSIONER OF INCOME TAX , CIRCLE - 4(1), VISAKHAPATNAM 2 . / THE ASSESSEE - M/S DHARMANA PROJECTS (P) LTD., 3 RD FLOOR, DIRECT TAXES BUILDING, MVP COLONY, VISAKHAPATNAM 3. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 2 , VI SAKHAPATNAM 4. THE COMMISSIONER OF INCOME TAX (APPEALS) - 2 , VISAKHAPATNAM 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM