THE ITO (TDS), WARD - 3(2), Vijayawada V. The Project Director, Khammam

ITA 494/VIZ/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 1033 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 10 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-07-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-03-2016
• Assessment Year: 2011-2012
• Appeal Filed On: 21-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S RAVISANKAR NARAYANDR
• Assessee Lawyers: V SIVA KUMAR A RS; E V SRIKRISHNA
• Keywords: Tax effect

Judgement Text

ITA NO.491 TO 494/VIZAG/2014 THE PROJECT DIRECTOR, DIST. WATER MANAGEMENT AGENC Y, KHAMMAM 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.NOS.491 TO 494/VIZAG/2014 ( / ASSESSMENT YEAR: 2008-09 TO 2011-12 RESPECTIVELY ) THE ITO(TDS), WARD - 3(2), VIJAYAWADA VS. THE PROJECT DIRECTOR, DISTRICT WATER MANAGEMENT AGENCY, KHAMMAM [PAN: HYDDO1097F ] ( % / APPELLANT) ( &'% / RESPONDENT) / APPELLANT BY : SHRI S. RAVISANKAR NARAYAN,DR / RESPONDENT BY : SHRI E.V. SRIKRISHNA & SHRI V. SIVA KUMAR, A.RS / DATE OF HEARING : 27 .06.2016 / DATE OF PRONOUNCEMENT : 15.07.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THESE APPEALS ARE FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A), VIJAYAWADA DATED 30.05.2014 FOR THE ASSESSM ENT YEARS 2008-09 TO 2011-12. ITA NO.491 TO 494/VIZAG/2014 THE PROJECT DIRECTOR, DIST. WATER MANAGEMENT AGENC Y, KHAMMAM 2 2. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, THE LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THE TAX EFFECT INVO LVED IN THESE APPEALS IS BELOW RS.10 LAKHS. AS PER THE LATEST CIRCULAR N O.21/2015 DATED 10.12.2015 OF CBDT BEING RETROSPECTIVE IN NATURE, T HE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THESE APPEALS FIL ED BY THE REVENUE ARE NOT MAINTAINABLE. HENCE, THE SAME ARE DISMISSED. 3. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH JUL16 SD/- SD/- ( . ) ( . ) (G. MANJUNATHA) (V. DURGA RAO) /ACCOUNTANT MEMBER /JUDICIAL MEMBER ! /VISAKHAPATNAM: % /DATED : 15.07.2016 VG/SPS '! (! /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT THE ITO(TDS), VIJAYAWADA 2. / THE RESPONDENT THE PROJECT DIRECTOR, DISTRICT WATER MANAGEMENT AGENCY, D.NO.11-10-744/2, BURHANPURAM, KHAMMAM. 3. ) / THE CIT, VIJAYAWADA 4. ) ( ) / THE CIT(A), VIJAYAWADA 5. ! , , , , ! / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // /0 , (SR.PRIVATE SECRETARY) , , ! / ITAT, VISAKHAPATNAM