Dy. CIT, Cle.2(1), Vijayawada V. Smt. Sathupati Sarojini, Vijayawada

ITSSA 6/VIZ/2013

• Counselvise Citation: [2016] 122 COUNSELVISE.COM (IT) 1539 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 2 year(s) 7 month(s) 3 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 06-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-11-2015
• Assessment Year: misc
• Appeal Filed On: 03-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T S N MURTHY
• Assessee Lawyers: P V SUBBA RAO
• Keywords: Tax effect

Judgement Text

IT(SS)A NO.6/VIZAG/2013 SMT. SATHUPATI SAROJINI, 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.(SS)A.NO.6/VIZAG/2013 (BLOCK PERIOD 1.4.1989 TO 17.8.1999) DCIT CIRCLE - 2(1) VIJAYAWADA VS. SMT. SATHUPATI SAROJINI VIJAYAWADA [ GIR: S - 7733 ] ( % % % % / APPELLANT) ( &'% &'% &'% &'% / RESPONDENT ) % ( / APPELLANT BY : SHRI M.N. MURTHY NAIK, DR & SHRI T.S.N. MURTHY &'% ( / RESPONDENT BY : SHRI P.V. SUBBA RAO, AR ( , / DATE OF HEARING : 2 2 .12. 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 26.03.2013 FOR THE BLOCK PERIOD 1. 4.1989 TO 17.8.1999. IT(SS)A NO.6/VIZAG/2013 SMT. SATHUPATI SAROJINI, VIJAYAWADA 2 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 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, THE 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 DCIT, CIRCLE-2(1), VIJAYAWADA 2. &'% / THE RESPONDENT SMT. SATHUPATI SAROJINI, D.NO.57-15-7, NEW POSTAL COLONY, VIJAYAWADA-520 008. 3. 5 / THE CIT, VIJAYAWADA 4. 5 () / THE CIT(A), VIJAYAWADA 5. & , , / // / DR, ITAT, VISAKHAPATNAM 6 . . . . / GUARD FILE / BY ORDER // TRUE COPY //