THE DCIT, KAKINADA, Kakinada V. M/s Apex Exports, Kakinada

ITA 488/VIZ/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2132 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 26-11-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 19-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: I SARISH KUMAR
• Assessee Lawyers: N O N E
• Keywords: Tax effect

Judgement Text

ITA NO.488/VIZAG/2012 M/S. APEX EXPORTS, KAKINADA 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.488/VIZAG/2012 ( / ASSESSMENT YEAR : 2008-09) DCIT, KAKINADA VS. M/S. APEX EXPORTS, KAKINADA [ [ PAN: AADFA 6535B] ( ) / APPELLANT) ( *+) / RESPONDENT ) / APPELLANT BY : SHRI I. SARISH KUMAR, DR #$ / RESPONDENT BY : N O N E ( / DATE OF HEARING : 21.01.2016 ( / DATE OF PRONOUNCEMENT : 21.01.2016 / 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), VISAKHAPATNAM DATED 25.09.2012 FOR THE ASSESSMENT Y EARS 2008-09. ITA NO.488/VIZAG/2012 M/S. APEX EXPORTS, KAKINADA 2 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD. D.R. HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELO W RS.10 LAKHS. AS PER THE LATEST CIRCULAR NO.21/2015 DATED 10.12.2015 OF CBDT BEING RETROSPECTIVE IN NATURE, THE ABOVE APPEAL IS NOT PRESSED. IN VIEW O F THE ABOVE, THIS APPEAL IS NOT MAINTAINABLE 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 21 ST JAN16. SD/- SD/- ( . ) (. ) ( G. MANJUNATHA) ( V. DURGA RAO ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER , /VISAKHAPATNAM: 0 / DATED : 21.01.2016 VG/SPS # 2, 3,/ COPY OF THE ORDER FORWARDED TO :- 1. / THE APPELLANT THE DCIT, CIRCLE-1, KAKINADA 2. #$ / THE RESPONDENT M/S. APEX EXPORTS, KAKINADA 3. 5 / THE CIT, VISAKHAPATNAM 4. 5 () / THE CIT(A), VISAKHAPATNAM 5. , # :, ( : , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // >? : ( SR.PRIVATE SECRETARY ) ( : , , / ITAT, VISAKHAPATNAM