ITO, Tirupathi V. Sri V.Venugopalan, Tirupathi

ITA 852/HYD/2010

• Counselvise Citation: 85222514 RSA 2010
• Duration Of Justice: 1 year(s) 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 14-02-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 07-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEWAKAR PRASAD
• Assessee Lawyers: SHAIK JEELANI BASHA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMB ER ITA NO.852/HYD/2010: ASST. YEAR: 2007-08 INCOME-TAX OFFICER, WARD-1(2), TIRUPATI. VS SRI VENUGOPALAN, DY. MANAGER (RETD.) SBI, TIRUPATI. (PAN: ACRPV 1605 P) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI DEWAKAR PRASAD RESPONDENT BY : SHRI SHAIK JEELANI BASHA O R D E R PER AKBER BASHA, ACCOUNTANT MEMBER: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST ORDER OF CIT (A), TIRUPATI AND IT PERTAINS TO THE ASSESSMENT YEA RS 2007-08. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS UNDISPUTED FACT THAT THE TA X EFFECT IN THIS APPEAL IS LESS THAN RS.3 LAKHS. IN VIEW OF THE INSTRUCTIO N NO.3 OF 2011 (F.NO.279/MISC.142/2007/ITJ), DATED 9 TH FEBRUARY, 2011 ISSUED BY THE CBDT, THE PRESENT APPEAL INVOLVING TAX EFFECT OF LESS T HAN RS.3 LAKHS IS NOT MAINTAINABLE AND ACCORDINGLY THIS APPEAL OF THE RE VENUE IS DISMISSED. ITA NO. 852/HYD/20 10 SRI VENUGOPALAN, SBI, TIRUPATI. . . ================ ====== 2 6. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED IN LIMINE AS UN-ADMITTED. ORDER PRONOUNCED IN THE OPEN COURT ON 02.08.2011 SD/- SD/- (G.C. GUPTA) (AKBER BASHA) VICE PRESIDENT. ACCOUNTANT MEMBER. DT/- 02-8-2011. COPY FORWARDED TO: 1. INCOME-TAX OFFICER, WARD-1(2), AAYAKAR BHAVAN, K. T. ROAD, TIRUPATI. 2. 3. 4 5. JMR* SRI V. VENUGOPALAN, DEPUTY MANAGER (RETD.) STATE BA NK OF INDIA, 219-A, G.N. MADA STREET, TIRUPATI. CIT (A), TIRUPATI. CIT, VIJAYAWADA/GUNTUR. THE DR, ITAT, HYDERABAD. ITA NO. 852/HYD/20 10 SRI VENUGOPALAN, SBI, TIRUPATI. . . ================ ====== 3