The income Tax Officer, Ward-1, , Guntur V. Patakamuri Sisil, , Guntur

ITA 544/VIZ/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3770 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 17-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Tax effect
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 544 / VIZ /201 8 (ASST. YEAR : 20 13 - 14 ) ITO, WARD - 1, GUNTUR. V S . POTHAKAMURI CECIL PREM, S/O JESTEENAIAH, D.NO. 7 - 159/79, RAVIPADU ROAD, NARASAROPET (P & M ), GUNTUR. PAN NO. AJXPP 2406 R (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI I. KAMA SASTRY C A. DEPARTMENT BY : SMT. SUMAN MALIK SR. DR DATE OF HEARING : 28 / 0 8 /201 9 . DATE OF PRONOUNCEMENT : 30 / 0 8 /201 9 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 2 , GUNTUR , DATED 1 4 /0 8 /201 8 FOR THE ASSESSMENT YEAR 20 13 - 14 . 2. WHEN THIS APPEAL IS TAKEN UP FOR HEARING, LD.AR HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW RS.50.00 LAKHS AND AS PER THE CBDT CIRCULAR NO. NO.17/2019 , DATED 0 8 /08/ 2019 , THIS APPEAL IS NOT MAINTAI NA BLE AND REQU ESTED FOR DISMISSAL OF THE SAME. 2 ITA NO. 544/VIZ/2018 ( PATHAKAMURI CECIL PREM ) 3 . ON THE OTHER HAND, LD.DR FAIRLY ACCEPTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS BELOW RS. 50.00 LAKHS . 4 . IN VIEW OF THE CBDT CIRCULAR NO.17/2019, DATED 08/08/2019 , WHICH WAS FOLLOWED BY N OTIFICATION NO.279/MISC/M - 93/2018 - ITJ , DATED 20 / 08 / 2019 WHEREIN CLARIFIED THAT THE REVISED MONETARY LIMITS MENTIONED IN CIRCULAR NO.17/2019 ARE APPLICABLE TO ALL PENDING APPEALS ALSO , THIS APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND IS DISMISSED ACCORDINGLY. 5. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DISMISSED . ORDER PRONOUNCED IN OPEN COURT ON TH IS 3 0 T H DAY OF AUGUST , 201 9 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 3 0 T H AUGUST , 201 9 . VR/ - COPY TO: 1. THE ASSESSEE POTHAKAMURI CECIL PREM, S/O JESTEENAIAH, D.NO. 7 - 159/79, RAVIPADU ROAD, NARASAROPET (P & M), GUNTUR. 2. THE REVENU - ITO, WARD - 1, GUNTUR. 3. THE PR. CIT , GUNTUR. 4. THE CIT(A) - 2, GUNTUR. 5. THE D.R . , VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.