THE ITO, WARD - 1(2), Vijayawada V. Sri N.V.S.S. Sesagiri Rao, Vijayawada

ITA 54/VIZ/2013

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0061 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 10 month(s) 26 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: 01-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: I SIRISH KUMAR
• Assessee Lawyers: N O N E
• Keywords: Tax effect

Judgement Text

ITA NO.54/VIZAG/2013 N.V.S.S. SESHAGIRI RAO, VIJAYAWADA 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.54/VIZAG/2013 ( / ASSESSMENT YEAR : 2009-10) ITO WRD - 1(2) VIJAYAWADA VS. N.V.S.S. SESHAGIRI RAO VIJAYAWADA [ PAN: ACKPN 1394A ] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) C.O. NO.11/VIZAG/2014 I.T.A.NO.54/VIZAG/2013 ( / ASSESSMENT YEAR : 2009-10) N.V.S.S. SESHAGIRI RAO VIJAYAWADA VS. ITO WARD - 1(2) VIJAYAWADA ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) & ) / APPELLANT BY : SHRI I. SIRISH KUMAR, DR '(& ) / RESPONDENT BY : N O N E ) - / DATE OF HEARING : 2 8 .12.2015 ) - / DATE OF PRONOUNCEMENT : 28.12.2015 ITA NO.54/VIZAG/2013 N.V.S.S. SESHAGIRI RAO, VIJAYAWADA 2 / 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), VIJAYAWADA DATED 30.11.2012 FOR THE ASSESSMENT YEAR 2009-10 AND THE CROSS APPEAL IS FILED BY THE ASSESSEE IN SUPPORT OF ORDER OF CIT(A). 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. THE CROSS APPEAL FILED BY THE ASSESSEE ONLY SUPP ORT THE ORDER OF LD. CIT(A). IN VIEW OF THE ABOVE, CROSS APPEAL IS DISMISSED. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED AND THE CROSS APPEAL FILED BY THE ASSESSEE IS ALSO DISMISSED. THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 28 TH DEC15. SD/- SD/- ( . . . . ) ( . ) ( G. MANJUNATHA) ( (( ( V. DURGA RAO ) )) ) / // / ACCOUNTANT MEMBER / // / JUDICIAL MEMBER /VISAKHAPATNAM: 3 / DATED : 28.12.2015 VG/SPS ITA NO.54/VIZAG/2013 N.V.S.S. SESHAGIRI RAO, VIJAYAWADA 3 ) ' 4 / COPY OF THE ORDER FORWARDED TO :- 1. & / THE APPELLANT ITO WARD-1(2), VIJAYAWADA. 2. '(& / THE RESPONDENT SRI N.V.S.S. SESHAGIRI RAO, PROP: SRI SAI RAMARAMANA GRANITE MET SUPPLIERS, D.NO.1-14, JUPUDI, IBRAHIMPAT NAM MANDAL, VIJAYAWADA RURAL, KRISHNA DISTRICT-521 225. 3. 5 / THE CIT, VIJAYAWADA 4. 5 () / THE CIT(A), VIJAYAWADA 5. ' , , / // / DR, ITAT, VISAKHAPATNAM 6 . . . . / GUARD FILE / BY ORDER // TRUE COPY // 9: ( SR.PRIVATE SECRETARY ) , / // / ITAT, VISAKHAPATNAM