ITO, Ward-15(2), Hyderabad, Hyderabad V. Mekala Narasimha Reddy, Hyderabad, Hyderabad

ITA 586/HYD/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5115 (ITAT-HYDERABAD)
• Duration Of Justice: 1 year(s) 9 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 13-05-2019
• Assessment Year: 2007-2008
• Appeal Filed On: 31-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A , HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA NO .586 /HYD/ 2017 B BENCH ASSESSMENT YEAR: 20 07 - 08 INCOME TAX OFFICER, WARD - 15(2), HYDERABAD. VS. MEKALA NARASIMHA REDDY, HYDERABAD. PAN: AALHM 3320 C (APPELLANT) (RESPONDENT) ITA NO . 354 /HYD/ 2017 B BENCH ASSESSMENT YEAR: 20 07 - 08 DCIT, CIRCLE - 2(2), HYDERABAD. VS. G. MANJULA, HYDERABAD. PAN: AGKPM 9341 K (APPELLANT) (RESPONDENT) ITA NO . 581 /HYD/ 2017 A BENCH ASSESSMENT YEAR: 20 07 - 08 ACIT, CIRCLE - 15(1), HYDERABAD. VS. V.V. RAJAM, HYDERABAD. PAN: AANPV 0524 F (APPELLANT) (RESPONDENT) ITA NO . 1464 /HYD/ 2011 (A.Y.: 1993 - 94) ITA NO. 710/HYD/2012 (A.Y.: 1995 - 96) A BENCH ASST. DIRECTOR OF INCOME TAX (EXEMPTIONS) - II, HYDERABAD. VS. ACTION FOR WELFARE AND AWAKENING IN RURAL ENVIRONMENT (AWARE), 5 - 9 - 24/78, PRAGATHI BHAVAN, LAKE HILL ROAD, ADARSH NAGAR, HYDERABAD - 500063. PAN: AAATA 2338 R (APPELLANT) (RESPONDENT) 2 ITA NO . 1612 /HYD/ 2016 A BENCH ASSESSMENT YEAR: 20 08 - 09 INCOME TAX OFFICER, WARD - 4(3), HYDERABAD. VS. SMT. A. GIRIJA, 301, PRASANTHI ARCADE, D.NO.2 - 2 - 58, AMBERPET MAIN ROAD, HYDERABAD. PAN: AMOPA 5084 C (APPELLANT) (RESPONDENT) ITA NO . 1 617 /HYD/ 2016 A BENCH ASSESSMENT YEAR: 20 08 - 09 INCOME TAX OFFICER, WARD - 4(3), HYDERABAD. VS. P. LAVANYA, HYDERABAD. PAN: ATLPP 1018 R (APPELLANT) (RESPONDENT) ITA NO . 1615 /HYD/ 2016 A BENCH ASSESSMENT YEAR: 20 08 - 09 INCOME TAX OFFICER, WARD - 4(3), HYDERABAD. VS. MOOLA PADMAJA, HYDERABAD. PAN: AOIPP 2428 B (APPELLANT) (RESPONDENT) ITA NO . 360 /HYD/ 2017 A BENCH ASSESSMENT YEAR: 20 09 - 10 DCIT, CIRCLE - 3(2), HYDERABAD. VS. SOVEREIGN DISTILLERIES LIMITED, HYDERABAD. PAN: AAFCS 8652 Q (APPELLANT) (RESPONDENT) ASSESSEE BY: NONE REVENUE BY: SRI Y.V.S.T. SAI, CIT - DR DATE OF HEARING: 29/01/2019 DATE OF PRONOUNCEMENT: 29/01/2019 3 ORDER PER BENCH: ALL THE ABOVE APPEALS ARE FILED BY THE REVENUE AGAINST THE ORDERS OF THE RESPECTIVE CIT (A) FOR THE ASSESSMENT YEARS INVOLVED THEREIN. 2. AT THE TIME OF HEARING , AT THE OUTSET, LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT THE TAX EFFECT INVOLVED IN ALL THESE APPEAL S IS LESS THAN RS. 20 LAKHS. THE CBDT VIDE ITS CIRCULAR NO.3/2018 DATED 11.07.2018 HAS DIRECTED THE REVENUE TO WITHDRAW THE APPEALS BEFORE THE TRIBUNAL WHERE THE TAX EFFECT IS LESS THAN RS. 20 LAKHS. LEARNED DEPARTMENTAL REPRESENTATIVE ACCORDINGLY SOUGHT PERMISSION OF THE BENCH TO W ITHDRAW THE APPEAL OF THE REVENUE. 3. ON CAREFUL PERUSAL OF THE RECORD AND TAKING INTO CONSIDERATION THE DEPARTMENTS LETTER DATED 31/12/2018 FOR WITHDRAWAL OF THE APPEAL ON ACCOUNT OF LOW TAX EFFECT INVOLVED IN ALL THE ABOVE CASE S , THE REVENUES APPEAL S ARE DISMISSED AS WITHDRAWN WITH A LIBERTY TO FILE A MISCELLANEOUS APPLICATION FOR RECALL OF THE ORDER IF THE CASE S FALL UNDER ANY OF THE EXCEPTIONS SET OUT IN THE SAID BOARDS CIRCULAR (SUPRA). 4. IN THE RESULT, ALL THE REVENUES APPALS ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON 29 TH JANUARY, 2019 . SD/ - SD/ - (S. RIFAUR RAHMAN) (P. MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER HYDERABAD, DATED: 29 TH JANUARY, 2019 4 OKK COPY TO: - 1) (I) SRI MEKALA NARASIMHA REDDY, H.NO.2 - 2 - 26, UPPAL, HYDERABAD; (II) G. MANJULA, PLOT NO.2, NAVODAYA COLONY, ROAD NO.14, BANJARA HILLS, HYDERABAD 500 033; (III) SRI V.V. RAJAM, H.NO.16 - 11 - 20/65, SALEEMNAGAR COLONY, MALAKPET, HYD: (IV) ACTION FOR WELFARE AND AWAKENING IN RURAL ENVIRONMENT (AWARE), 5 - 9 - 24/78, PRAGATUL BHAVAN, LAKE HILL ROAD, ADARSH NAGAR, HYDERABAD - 63; (V) SMT. A. GIRIJA, 301, PRASANTHI ARCADE, D.NO.2 - 2 - 58, AMBERPET MAIN ROAD, HYDERABAD; (VI) SMT. P. LAVANYA, 301, PRASAN THI ARCADE, D.NO.2 - 2 - 58, AMBERPET MAIN ROAD, HYDERABAD; (VII) SMT. M. PADMAJA, 301, PRASANTHI ARCADE, D.NO.2 - 2 - 58, AMBERPET MAIN ROAD, HYD; (VIII) M/S. SOVEREIGN DISTILLERIES LIMITED, 7 - 1 - 19/3, ISR COMPLEX, KUNDANBAGH, BEGUMPET, HYDERABAD - 16. 2) ITO, WARD - 15(2), HYDERABAD; (II) DCIT, CIRCLE - 2(2), R.NO.513, 5 TH FLOOR, SIGNATURE TOWERS, KONDAPUR, HYDERABAD; (III) ACIT, CIRCLE - 15(1), 5 TH FLOOR, D - BLOCK, IT TOWERS, AC GUARDS, HYDERABAD; (IV) ASST. DIRECTOR OF INCOME TAX (EXEMPTIONS) - II, R.NO.307A, 3 RD FLR, AAY AKAR BHAVAN, BASHEERBAGH, HYD; (V) ITO, WARD - 4(3), HYD; (VI) ITO, WARD - 4(3), 7 TH FLOOR, D - BLOCK, IT TOWERS, AC GUARDS, HYD; (VII) DCIT, CIRCLE - 3(2), HYDERABAD. 3) THE CIT(A) - 7, HYDERABAD ; (II) CIT (A) - 2, HYD; (III) CIT (A), GUNTUR; (IV) CIT(A) - 1, HYDERABAD; (V) CIT(A) - 3, HYDEABAD. 4) THE PR. CIT - 7 , HYDERABAD ; (II) PR. CIT - 2, HYD: (III) PR. CIT, GUNTUR; (IV) PR. CIT - 1, HYDERABAD; (V) PR. CIT - 3, HYDERABAD. 5) THE DR, ITAT, HYDERABAD 6) GUARD FILE