The Income Tax Officer (International Taxation), Kakinada V. Smt. Bikkina Savitri Devi, Samalkot

ITA 583/VIZ/2019

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8736 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2015-2016
• Appeal Filed On: 06-10-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect

Judgement Text

आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री द ु व्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृ ष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.583/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2015-16) Income Tax Officer (International Taxation) Kakinada Vs. Smt.Bikkina Savitri Devi C/ Sri Yarlagadda Ravi Chandra Prasad 9-6-11, Gollavari Street Samalkot [PAN : BTSPB9625A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri K.Hari Prasad, AR प्रत्यधथी की ओर से / Respondent by : Shri SPG Mudaliar, DR सुनवधई की तधरीख / Date of Hearing : 10.02.2022 घोर्णध की तधरीख/Date of Pronouncement : 16.02.2022 आदेश /O R D E R Per Shri Duvvuru RL Reddy, Judicial Member : This appeal is filed by the revenue against the order of Commissioner of Income Tax (Appeals)-10, Hyderabad dated 10.07.2019 for the Assessment Year (A.Y.)2015-16. 2 I.T.A. No.583/Viz/2019, A.Y.2015-16 Smt. Bikkina Savitri Devi, Samalkota 2. When this appeal is taken up for hearing, the Ld. Counsel for the assessee has submitted that the tax effect involved in this appeal is below Rs.50 lakhs. As per the latest circular No.17/2019, dated 08.08.2019 of CBDT, which is in supersession of its Circular No.3/2018 dated 11.07.2018, in relation to filing of appeals before the Income Tax Appellate Tribunal, the appeals filed by the revenue are not maintainable. The Ld. D.R. has not raised any objection. In view of the above, the appeal filed by the revenue is not maintainable. Hence, the same is dismissed with a liberty to revenue to file Miscellaneous Application to recall the order in case the tax effect involved is more than the limit prescribed as per the circular or the case is covered by any of the exceptions in the circular. 3. In the result, the appeal of the revenue is dismissed as withdrawn. Order pronounced in the open court on 16 th February, 2022. Sd/- Sd/- (एस बालाकृ ष्णन) (द ु व्वूरु आर.एल रेड्डी) (S.BALAKRISHNAN) (DUVVURU RL REDDY) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER Dated :16 .02.2022 L.Rama, SPS 3 I.T.A. No.583/Viz/2019, A.Y.2015-16 Smt. Bikkina Savitri Devi, Samalkota आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. रधजस्व/The Revenue – Income Tax Officer, (International Taxation), Kakinada 2. ननधधाऩरती/ The Assessee– Smt.Bikkina Savitri Devi, C/ Sri Yarlagadda Ravi Chandra Prasad, 9-6-11, Gollavari Street, Samalkot 3. आयकर आयुक्त (IT &TP)/ The Commissioner of Income Tax (IT &TP), Hyderabad 4. आयकर आयुक्त (अपील)/ The Commissioner of Income Tax (Appeals)-10, Hyderabad 5. नवभधगीय प्रनतनननध, आयकर अपीलीय अनधकरण, नवशधखधपटणम / DR,ITAT, Visakhapatnam 6.गधर्ा फ़धईल / Guard file आदेशधनुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam