ITO, WARD - 3(2) (TDS), Vijayawada V. The Special Deputy Collector(LA), Khammam

ITA 530/VIZ/2013

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 6766 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 4 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-08-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 22-05-2017
• Assessment Year: 2008-2009
• Appeal Filed On: 05-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y SESHA SRINIVAS
• Assessee Lawyers: N O N E
• Keywords: Tax effect

Judgement Text

ITA NO.530/VIZAG/2013 THE SPECIAL DEPUTY COLLECTOR, KHAMMAM 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . , . . ' , % BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER ./I.T.A.NO.530/VIZAG/2013 ( / ASSESSMENT YEAR: 2008-09) ITO WARD - 3(2), (TDS), VIJAYAWADA THE SPECIAL DEPUTY COLLECTOR, KHAMMAM [TAN NO.HYDS19632E ] ( ' / APPELLANT) ( ()' / RESPONDENT) / APPELLANT BY : SHRI Y. SESHA SRINIVAS, DR / RESPONDENT BY : N O N E / DATE OF HEARING : 16.08.2017 / DATE OF PRONOUNCEMENT : 16.08.2017 / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAIN ST ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) {CIT(A)}, VIJA YAWADA VIDE APPEAL NO.282, 283/CIT(A)/VJA/12-13 DATED 26.4.2013 FOR THE ASSESSMENT YEAR 2008-09. ITA NO.530/VIZAG/2013 THE SPECIAL DEPUTY COLLECTOR, KHAMMAM 2 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, THE LD. D.R. HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPE AL IS BELOW 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 OF THE ABOVE, THIS APPEAL IS NOT MAINTAINABLE AND D ISMISSED AS NOT PRESSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT O N 16 TH AUG17. SD/- SD/- ( . ) ( . . ' ) (V. DURGA RAO) (D.S. SUNDER SINGH) /JUDICIAL MEMBER /ACCOUNTANT MEMBER # /VISAKHAPATNAM: ' /DATED : 16.08.2017 VG/SPS )# *# /COPY OF THE ORDER FORWARDED TO:- 1. / THE APPELLANT THE ITO, WARD-3(2), (TDS), VIJAY AWADA 2. / THE RESPONDENT THE SPECIAL DEPUTY COLLECTOR (L A), ISPP, UNIT-II, POLAVARAM PROJECT, KHAMMAM. 3. + / THE CIT (TDS), HYDERABAD 4. + ( ) / THE CIT (A), VIJAYAWADA 5. # . , . , # / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM