, , 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. 477/VIZ/2013 ( / ASSESSMENT YEAR : 2009-10) ITO , WARD - 2 ( 1 ) , VIJAYAWADA. VS. SRI GOLI RADHA KRISHNA, D.NO. 27-32-21, MAHENDRA COMPLEX, DUNNAVARI STREET, GOVERNORPET, VIJAYAWADA. [ PAN : AHHPG 9145 Q] ( & & & & / 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 18/04/2013 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 2 ITA NO.477/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 SRI GOLI RADHA KRISHNA, D.NO. 27-32 -21, MAHENDRA COMPLEX, DUNNAVARI STREET, GOVERNORPET, 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