The Assistant Commissioner of Income Tax, Circle-2(1), Vijayawada V. Sruti Builders Private Limited, Vijayawada

ITA 8/VIZ/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9290 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 04-01-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Keywords: Tax effect

Judgement Text

, , 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. 8 /VIZ/ 201 9 ( / ASSESSMENT YEAR: 20 1 3 - 20 1 4) ASST.COMMISSIONER OF INCOME TAX CIRCLE - 2(1) VIJAYAWADA VS. M/S SRUTI BUILDERS P VT. LTD., D.NO.64 - 9 - 2, MG ROAD VIJAYAWADA [PAN : AAGCS2819A] ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SMT. SUMAN MALIK, DR / RESPONDENT BY : NONE / DATE OF HEARING : 28 . 0 3 . 201 9 / DATE OF PRONOUNCEMENT : 03 . 0 4 .201 9 / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: TH IS APPEAL IS FILED BY THE REVENUE AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS) [CIT(A)], VIJAYAWADA VIDE ITA NO.5 3 /CIT(A)/ VJA/2016 - 17 DATED 09 .1 0 .2018 FOR THE ASSESSMENT YEAR 201 3 - 1 4 . 2 I.T.A. NO . 8 /VIZ/201 9 M/S SRUTI BUILDERS PVT. LTD., VIJAYAWADA 2. WHEN TH IS APPEAL IS TAKEN UP FOR HEARING, THE LD. DR HAS SUBMITTED THAT THE TAX EFFECT INVOLVED IN TH IS APPEAL IS BELOW RS. 2 0 LAKHS. AS PER THE LATEST CIRCUL AR NO.03/2018, DATED 11 . 07 . 2018 OF CBDT BEING RETROSPECTIVE IN NATURE, WHICH IS IN SUPERSESSION OF ITS CIRCULAR NO.21/2 0 15 DATED 10 . 12 . 2015, IN RELATION TO FILING OF APPEALS BEFORE THE INCOME TAX APPELLATE TRIBUNAL , THE APPEAL IS NOT MAINTAINABLE. THE DEPARTMENT HAS NOT MADE OUT A CASE OF EXCEPTION AS MENTIONED IN CIRCULAR. HENCE, THE APPEAL IS DISMISSED AS NOT MAINTAINABLE . 3 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD APRIL , 2019. S D/ - S D/ - ( . ) ( . . ) (V. DURGA RAO) ( D.S. SUNDER SINGH ) /JUDICIAL MEMBER /ACCOUNTANT MEMBER /VISAKHAPATNAM /DATED : 03 .0 4 .2019 L.RAMA, SPS 3 I.T.A. NO . 8 /VIZ/201 9 M/S SRUTI BUILDERS PVT. LTD., VIJAYAWADA / COPY OF THE ORDER FORWARDED TO: - 1 . / THE REVENUE THE ASST.COMMISSIONER OF INCOME TAX CIRCLE - 2(1) VIJAYAWADA 2 . / THE ASSESSEE - M/S SRUTI BUILDERS PRIVATE LTD., D.NO.64 - 9 - 2, MG ROAD , VIJAYAWADA 3. THE PR. COMMISSIONER OF INCOME TAX , VIJAYAWADA 4. THE COMMISSIONER OF INCOME - TAX (APPEALS) , VIJAYAWADA 5 . , , / DR, ITAT, VISAKHAPATNAM 6 . / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM