DCIT, Circle-1, Kakinada V. Boddeda Kasi Naidu, Anakapalle

ITA 46/VIZ/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0304 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 12-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CH SANJEEV
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO S . 45 TO 49 / VIZ /201 8 (ASST. YEAR : 20 08 - 09 TO 2012 - 13 ) DCI T, CIRCLE - 1, KAKINADA . V S . BODDEDA KASI NAIDU, D.NO. 4 - 7 - 127, MIRIYALA COLONY, ANAKAPALLE, VISAKHAPATNAM DIST. PAN NO. ACSPB 1596 K (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE . DEPARTMENT BY : SHRI CH. SANJEEV SR. DR DATE OF HEARING : 05 / 0 9 /201 8 . DATE OF PRONOUNCEMENT : 12 / 09 /201 8 . O R D E R PER BENCH : TH E S E APPEAL S BY THE R EVENUE ARE DIRECTED AGAINST THE SEPARATE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) - 2 , VISAKHAPATNAM , ALL DATED 22 / 1 2 /201 7 FOR THE ASSESSMENT YEARS 20 08 - 09 TO 2012 - 13 . 2. WHEN TH E S E APPEAL S ARE TAKEN UP FOR HEARING, WE NOTICED THAT THE TAX EFFECT INVOL VED IN THE S E APPEAL S IS BELOW RS.2 0 LAKHS AND A S PER THE LATEST CBDT CIRCULAR N O. 03 /201 8 DATED 11.07 .201 8 , THE APPEAL S FILED BY THE REVENUE ARE NOT 2 ITA NO S . 45 - 49 /VIZ/2018 ( BODDEDA KASI NAIDU ) MAINTAINABLE. LD. DEPARTMENTAL REPRESENTATIVE HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THE S E APPEAL S FILED BY THE REVENUE ARE NOT MAINTAINABLE AND ACCORDINGLY DISMISSED. 3 . IN THE RESULT, ALL THE APPEAL S FILED BY THE REVENUE ARE DISMISSED . ORDER PRONOUNCED IN OPEN COURT ON THIS 1 2 T H DAY OF SEPT., 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 2 /09 /2018 VR/ - COPY TO: 1. THE ASSESSEE - BODDEDA KASI NAIDU, D.NO. 4 - 7 - 127, MIRIYALA COLONY, ANAKAPALLE, VISAKHAPATNAM DIST. 2. THE REVENUE DCIT , C I R C L E - 1 , KAKINADA . 3. THE PR. CIT , 4. THE CIT(A) , 5. THE D.R . , VISAKHAPATNAM . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.