ITO, Ward-4. Karimnagar, Hyderabad V. Seetharama Modern Rice Mill, Karimnagar, Karimnagar

ITA 874/HYD/2015

• Counselvise Citation: 87422514 RSA 2015
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-10-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 11-09-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 29-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M SITARAM
• Assessee Lawyers: S RAMA RAO
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A' (SMC) : HYDERABAD BEFORE SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER ITA NO.874/HYD/2015 ASSESSMENT YEAR 2005-06 THE INCOME TAX OFFICER , WARD-4, AAYAKAR BHAVAN KARIMNAGAR VS. M/S. SEETHARAMA MOD ERN RICE MILL, POOSALA (V), KARIMNAGAR DIST., PAN AAGFS3348R APPELLANT RESPONDENT REVENUE BY: MR. M. SITARAM ASSESSEE BY: MR. S. RAMA RAO DATE OF HEARING: 12 . 1 0.201 5 DATE OF PRONOUNCEMENT: 12 . 1 0.201 5 O R D E R PER B. RAMAKOTAIAH, AM: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-II, HYDERABAD DATED 20.04.2 015 FOR A.Y. 2005-06. 2. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE OPINION THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS. 3 LAKHS. BEING SO, IN VIEW OF THE INSTRUC TION NO. 3 OF 2011 (F. NO. 279/ MISC. 142/2007-ITJ), DATED 9TH FEBRUARY, 2011 ISSUED BY THE CBDT, THE PRESENT APPE AL OF THE REVENUE INVOLVING TAX EFFECT OF LESS THAN RS. 3 LAKHS IS NOT MAINTAINABLE BEFORE THIS TRIBUNAL AND ACCORDING LY THE SAME IS DISMISSED IN LIMINE WITHOUT ADMITTING THE S AME. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ITA NO.874/HYD/2015 SEETHARAMA MODERN RICE MILL, POOSALA (V), KARIMNAGAR DIST., 2 ORDER PRONOUNCED IN THE OPEN COURT ON 12.1 0.2015. SD/- (B. RAMAKOTAIAH) ACCOUNTANT MEMBER HYDERABAD, DATED 12 TH OCTOBER, 2015 VBP/- COPY FORWARDED TO: 1. THE INCOME TAX OFFICER, WARD - 4, AAYAKAR BHAVAN, KARIMNAGAR. 2. M/S. SEETHARAMA MODERN RICE MILL, POOSALA (V), SULTHANABAD (M), KARIMNAGAR. 3. THE CIT(A) - II , HYDERABAD. 4. THE PR. CIT - I I , HYDERABAD. 5. THE DR ' A ' (SMC) BENCH, ITAT, HYDERABAD 6. GUARD FILE