THE ITO, WARD -2(4), Vijayawada V. Machireddy Venkata Satyanarayana Reddy, Vijayawada

ITA 433/VIZ/2013

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6797 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 year(s) 2 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-08-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 03-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M N M NAIK
• Assessee Lawyers: S RAMA RAO
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM . , BEFORE HONBLE SHRI V. DURGA RAO, JUDICIAL MEMBER . / I . T .A.NO. 433 /V IZ / 2013 ( / ASSESSMENT YEAR: 200 9 - 10 ) ITO WARD - 2( 4 ) VIJAYAWADA VS. MACHIREDDY VENKATA SATYANARAYANA REDDY, D.NO. 30 - 21 - 18, OLD EMPLOYMENT OFFICE ROAD , SEETHARAMPURAM, VIJAYAWADA . [PAN: AJCPM 9030 F ] ( / APPELLANT) ( / RESPONDENT) / APP ELLANT BY : SHRI M.N.M. NAIK SR. DR / RESP ONDENT BY : SHRI S. RAMA RAO - ADVOCATE . / DATE OF HEARING : 2 2 .0 8 . 201 7 / DATE OF P RONOUNCEMENT : 22 .0 8 .201 7 / O R D E R THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A), VIJAYA WADA DATED 0 5 .03 .2013 FOR THE ASSESSMENT YEAR 200 9 - 10 . 2. WHEN THIS APPEA L IS TAKEN UP FOR HEARING, THE L D. C OUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW RS.10 LAKHS. AS PER THE CBDT C IRCULAR N O.21/2015 , DATED 10.12.2015 BEING RETROSPECTIVE IN NATURE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. ITA NO. 433 /VIZ /2013 (MACHIREDDY VENKATA SATYANARAYANA REDD Y) 2 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 22 ND AUGUST , 2017 . S D/ - ( . ) (V. DURGA RAO) /JUDICIAL MEMBER /VISAKHAPATNAM: /DATED : 22 .0 8 .201 7 VR /SPS / COPY OF THE ORDER FORWARDED TO : - 1. / THE APPELLANT THE ITO WARD - 2 ( 4 ), VIJAYAWADA 2. / THE RESPONDENT MACHIREDDY VENKATA SATYANARAYANA REDDY , D.NO. 30 - 21 - 18, OLD EMPLOYMENT OFFICE ROAD, SEETHARAMPURAM, VIJAYAWADA. 3. / THE CIT, VIJAYAWADA 4 . ( ) / THE CIT(A) , VIJAYAWADA 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SENIOR PRIVATE SECRETARY , / ITAT, VISAKHAPATNAM