The Income-tax Officer, Vijayawada V. Sri Kambhampati Prasad Rao,

ITA 473/VIZ/2013

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0043 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 6 month(s) 3 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: 24-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: I SIRISH KUMAR
• Assessee Lawyers: N O N E
• Keywords: Tax effect

Judgement Text

IT A NO.473/VIZ/2013 SRI KAMBHAMPATI PRASAD RAO 1 , , 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. 473/VIZAG/2013 ( / ASSESSMENT YEAR : 2009-10) ITO , WARD - 1 (3) , VIJAYAWADA. VS. SRI KAMBHAMPATI PRASAD RAO, D.NO. 2/9, PROP. PRASAD MANURES & PESTICIDES, REDDYGUDEM, KRISHNA DISTRICT. [ PAN : ACPPK 5134 Q] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) & ) / ASSESSEE BY : N O N E '(& ) / REVENUE BY : SHRI I. SIRISH KUMAR DR ) - / DATE OF HEARING : 2 8 /12/2015 ) - / DATE OF PRONOUNCEMENT : 28/12/2015 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER OF THE CIT(A), VIJAYAWADA DATED 26/04/2013 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 IT A NO.473/VIZ/2013 SRI KAMBHAMPATI PRASAD RAO 2 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 I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH DECEMBER, 2015. SD/- SD/- ( . . . . ) ( . ) ( G. MANJUNATHA) ( (( ( V. DURGA RAO ) )) ) / // / ACCOUNTANT MEMBER / // / JUDICIAL MEMBER /VISAKHAPATNAM: 3 / DATED : 28/12/2015 VG/SPS ) ' 4 / COPY OF THE ORDER FORWARDED TO :- 1. & / THE ASSESSEE SRI KAMBHAMPATI PRASADA RAO, D.NO. 2/9, PROP. PRASAD MANURES & PESTICIDES, REDDYGUDEM, KRISHNA DI STRICT. 2. '(& / THE REVENUE ITO, WARD-1(3), 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