THE ITO, WARD - 2(4), Vijayawada V. Smt Durga Manikyamba Bellapu, Vijayawada

ITA 98/VIZ/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 2141 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-11-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 20-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M NARAYANA RAO
• Keywords: Tax effect

Judgement Text

ITA NO.98/VIZAG/2013 DURGA MANIKYAMBA BELLAPU, VIJAYAWADA 1 , , IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM . . . . , . . . . , $ $ $ $ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ./ I.T.A.NO.98/VIZAG/2013 ( / ASSESSMENT YEAR : 2009-10) ITO WARD - 2 ( 4 ) VIJAYAWADA VS. SMT. DURGA MANIKYAMBA BELLAPU VIJAYAWADA [ PAN: ADEPB 6252C ] ( & & & & / APPELLANT) ( '(& '(& '(& '(& / RESPONDENT ) & ) / APPELLANT BY : SHRI M. NARAYANA RAO, DR '(& ) / RESPONDENT BY : SHRI D.L. NARASIMHA RAO, AR ) - / DATE OF HEARING : 20.11.2015 ) - / DATE OF PRONOUNCEMENT : 06.01.2016 / O R D E R PER V. DURGA RAO, JUDICIAL MEMBER: THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER OF THE CIT(A), VIJAYAWADA DATED 11.12.2012 FOR THE ASSESSMENT YEAR S 2009-10. 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 ITA NO.98/VIZAG/2013 DURGA MANIKYAMBA BELLAPU, VIJAYAWADA 2 BELOW RS.10 LAKHS. AS PER THE LATEST CIRCULAR NO.2 1/2015 DATED 10.12.2015 OF CBDT BEING RETROSPECTIVE IN NATURE, T HE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. THE LD. D.R. HAS NOT RAISED ANY OBJECTION. IN VIEW OF THE ABOVE, THIS APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. HENCE, THE SAME IS DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH JAN16. SD/- SD/- ( . . . . ) ( . ) ( G. MANJUNATHA) ( (( ( V. DURGA RAO ) )) ) / // / ACCOUNTANT MEMBER / // / JUDICIAL MEMBER /VISAKHAPATNAM: 3 / DATED : 06.01.2016 VG/SPS ) ' 4 / COPY OF THE ORDER FORWARDED TO :- 1. & / THE APPELLANT THE ITO WARD-2(4), VIJAYAWADA 2. '(& / THE RESPONDENT SMT. DURGA MANIKYAMBA BELLAPU, PROP: NEW STUDENT BOOK CENTRE, D.NO.28-1-39, ELURU ROAD, GOVERNORPET, VIJAYAWADA-520 002. 3. 5 / THE CIT, VIJAYAWADA 4. 5 () / THE CIT(A), VIJAYAWADA 5. ' , , / // / DR, ITAT, VISAKHAPATNAM 6 . . . . / GUARD FILE / BY ORDER // TRUE COPY // 9: ( SR.PRIVATE SECRETARY ) , / // / ITAT, VISAKHAPATNAM