THE ITO., WARD-2, ELURU., Eluru V. Sri Jampana Sri Rama Venkata Narasimha Krishnam Raju, Bhimdole

ITA 499/VIZ/2012

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0054 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 11 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 08-12-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 31-12-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: I SIRISH KUMAR
• Keywords: Tax effect

Judgement Text

, , 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. 499/VIZ/2012 ( / ASSESSMENT YEAR : 2009-10) ITO , WARD - 2 , ELURU. VS. SRI JAMPANA SRI RAMA VENKATA NARASIMHA KRISHNAM RAJU, S/O RAMA KRISHNA RAJU, D.NO. 1-1, KORUKOLLLU, VIA GUNDUGOLANU, BHIMADOLE MANDAL . [ PAN : AEMPJ 3432 K] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) & ) / ASSESSEE BY : NONE '(& ) / REVENUE BY : SHRI I. SIRISH KUMAR - DR ) - / DATE OF HEARING : 28/12/2015 ) - / DATE OF PRONOUNCEMENT : 2 8 /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), GUNTUR DATED 18/10/2012 FOR THE A.Y. 2009-1 0. 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.499/VIZ/2012 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 JAMPANA SRI RAMA VENKATA NARASI MHA KRISHNAM RAJU, S/O RAMA KRISHNA RAJU, D.NO. 1-1, KORUKOLLLU, VIA GUNDUGOLANU, BHIMADOLE MANDAL. 2. '(& / THE REVENUE ITO, WARD-2, ELURU. 3. 5 / THE CIT, RAJAHMUNDRY. 4. 5 ( ) / THE CIT (A), GUNTUR. 5. ' , , / DR, ITAT, VISAKHAPATNAM 6 . . . . / GUARD FILE / BY ORDER // TRUE COPY // 9: ( SR.PRIVATE SECRETARY ) , / // / ITAT, VISAKHAPATNAM