ITO, WARD - 3(2) (TDS), Vijayawada V. The Special Grade Secretary, Khammam

ITA 525/VIZ/2013

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0035 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 5 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 05-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: I SIRISH KUMAR
• Assessee Lawyers: N O N E
• Keywords: Tax effect

Judgement Text

ITA NOS.525 & 531/VIZ/2013 THE SPECIAL GRADE SECRETARY, AMC, 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.NO. 525/VIZAG/2013 ( / ASSESSMENT YEAR : 2011-12) ITO , WARD - 3(2) (TDS) , VIJAYAWADA. VS. THE SPECIAL GRADE SECRETARY, AGRICULTURAL MARKET COMMITTEE, BURGAMPAHAD, KHAMMAM. [ TAN : HYDAO 4866 B ] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) ./ I.T.A.NO. 531/VIZAG/2013 ( / ASSESSMENT YEAR : 2009-10) ITO, WARD - 3(2), VIJAYAWADA. VS. THE SPECIAL DEPUTY COLLECTOR (LA), UNIT-II, POLAVARAM PROJECT, INDIARA SAGAR PROJECT, KHAMMAM. [ TAN : HYDS 19632 E] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) & ) / ASSESSEE BY : N O N E '(& ) / REVENUE BY : SHRI I. SIRISH KUMAR, DR ) - / DATE OF HEARING : 28/12/2015 ) - / DATE OF PRONOUNCEMENT : 2 8 /12/2015 ITA NOS.525 & 531/VIZ/2013 THE SPECIAL GRADE SECRETARY, AMC, KHAMMAM 2 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THESE APPEALS ARE FILED BY THE REVENUE AGAINST THE SEPARATE ORDERS OF THE CIT(A), VIJAYAWADA EACH DATED 26/04/ 2013 FOR THE A.YS. 2011-12 & 2009-10. 2. WHEN THESE APPEALS ARE TAKEN UP FOR HEARING, THE D.R. HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THESE APP EALS IS BELOW RS. 10 LAC. AS PER THE LATEST CIRCULAR NO.21/2015 OF CBDT DATED 10/12/2015, BEING RETROSPECTIVE IN NATURE, THE ABOVE APPEALS AR E NOT PRESSED. IN VIEW OF THE ABOVE, THESE APPEALS FILED BY THE REVEN UE ARE NOT MAINTAINABLE AND DISMISSED AS NOT PRESSED. 3. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE 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 ITA NOS.525 & 531/VIZ/2013 THE SPECIAL GRADE SECRETARY, AMC, KHAMMAM 3 ) ' 4 / COPY OF THE ORDER FORWARDED TO :- 1. & / THE ASSESSEE 1) THE SPECIAL GRADE SECRETARY, AGR ICULTURAL MARKET COMMITTEE, BURGAMPAHAD, KHAMMAM. 2) THE SPECIAL DEPUTY COLLECTOR (LA), UNIT-II, POLAV ARAM PROJECT, INDIARA SAGAR PROJECT, KHAMMAM. 2. '(& / THE REVENUE ITO, WARD-3(2)(TDS), VIJAYAWADA. 3. 5 / THE CIT (TDS) - HYDERABAD. 4. 5 () / THE CIT (A), VIJAYAWADA. 5. ' , , / // / DR, ITAT, VISAKHAPATNAM 6 . . . . / GUARD FILE / BY ORDER // TRUE COPY // 9: ( SR.PRIVATE SECRETARY ) , / // / ITAT, VISAKHAPATNAM