THE ITO, WARD -2(1), Vijayawada V. Smt. Hanumara Nirmala, Vijayawada

ITA 448/VIZ/2013

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0036 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 6 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 04-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: I SIRISH KUMAR
• Keywords: Tax effect

Judgement Text

, , 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. 448/VIZ/2013 ( / ASSESSMENT YEAR : 2009-10) ITO , WARD - (2) 1 , VIJAYAWADA. VS. SMT. HANUMARA NIRMALA, C/O ANNAPURNA ENTERPRISES, D.NO. 14-20-27, PADMANABHA BUILDING, GANDHI NAGAR, VIJAYAWADA. [ PAN : AAVPH 3612 C] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) & ) / ASSESSEE BY : NONE. '(& ) / REVENUE BY : SHRI I. SIRISH KUMAR DR ) - / DATE OF HEARING : 28/12/2015 ) - / DATE OF PRONOUNCEMENT : 28/12/2015 / O R D E R PER G. MANJUNATHA, ACCOUNTANT MEMBER: THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER OF THE CIT(A), VIJAYAWADA DATED 26/03/2013 FOR THE A.Y. 20 09-10. 2 . WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE D.R. HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELO W RS. 10 LAC. AS PER 2 ITA NO. 448/VIZ/2013 THE LATEST CIRCULAR NO.21/2015 OF CBDT DATED 10/12/ 2015, BEING RETROSPECTIVE IN NATURE, THE ABOVE APPEAL IS NOT PR ESSED. IN VIEW OF THE ABOVE, THIS APPEAL FILED BY THE REVENUE IS NOT MAIN TAINABLE AND DISMISSED AS NOT PRESSED. 3 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH DECEMBER, 2015. SD/- SD/- ( . ) ( . . . . ) ( (( ( V. DURGA RAO ) )) ) ( G. MANJUNATHA) / // / JUDICIAL MEMBER / // / ACCOUNTANT MEMBER /VISAKHAPATNAM: 3 / DATED : 28/12/2015 VR/SPS ) ' 4 / COPY OF THE ORDER FORWARDED TO :- 1. & / THE ASSESSEE SMT. HANUMARA NIRMALA, C/O ANNAPURN A ENTERPRISES, D.NO. 14-20-27, PADMANABHA BUILDING, GANDHI NAGAR, VIJAYAWADA. 2. '(& / THE REVENUE ITO, WARD-2(1), VIJAYAWADA. 3. 5 / THE CIT, VIJAYAWADA. 4. 5 ( ) / THE CIT (A), VIJAYAWADA. 5. ' , , / DR, ITAT, VISAKHAPATNAM 6. / GUARD FILE / BY ORDER // TRUE COPY // 9: ( SR.PRIVATE SECRETARY ) , / // / ITAT, VISAKHAPATNAM