ITO, WARD - 2(4) (TDS), Hyderabad V. The Special Deputy Collector(LA), Khammam

MA 15/VIZ/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0272 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 7 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 05-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P S MURTHY
• 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 M.A .NO. 1 5 /VIZ/201 8 (ARISING OUT OF I.T.A.NO. 530 /VIZ/201 3 ) ( / ASSESSMENT YEAR: 20 0 8 - 0 9 ) ITO (TDS) WARD - 2(4) HYDERABAD VS. SPECIAL DUTY COLLECTOR KHAMMAM [ T AN : HYDSI9632E ] ( / APPELLANT) ( / RESPONDENT) / APPELLANT BY : SHRI P.S.MURTHY, DR / RESPONDENT BY : NONE / DATE OF HEARING : 3 1 . 08. 2018 / DATE OF PRONOUNCEMENT : 05 .0 9 .2018 / O R D E R PER D.S. SUNDER SINGH, ACCOUNTANT MEMBER: TH IS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE AGAINST THE ORDER PASSED BY THE ITAT IN I.T.A NO . 530 /VIZ/201 3 DATED 16 .0 8 .2017 FOR THE ASSESSMENT YEAR 200 8 - 0 9 . 2 M .A NO .15 /VIZ/201 8 SPECIAL DUTY COLLECTOR, KHAMMAM 2. IN THIS CASE, THE ITAT DISMISSED THE APPEAL OF THE REVENUE SINCE THE TAX EFFECT INVOLVED IN THE APPEAL IS BELOW RS.10 LAKHS AND NOT WAS MAINTAINABLE AS PER CIRCULAR NO.21/2015 DATED 10.12.2015 OF CBDT. THE REVENUE HAS FILED THE MISCELLANEOUS APPLICATION STATING THAT THE TAX EFFECT IN THIS CASE IS RS.11,48,950/ - WHICH IS MORE THAN THE LIMIT OF RS.10.00.LAKHS AND REQUESTED TO RECALL THE APPEAL AND ADJUDICATE THE SAME ON MERITS. 3 . DURING THE APPEAL HEARING, THE LD.DR SUBMITTED THAT THE TAX EFFECT IN THIS CASE IS MORE THAN RS.10 LAKHS AND THE APPEAL MA Y BE RECALLED AND RE ADJUDICATE THE SAME ON MERITS. 4 . WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIAL PLACED ON RECORD. R ECENT LY CBDT VIDE CIRCULAR NO. 3/2018 DATED 11.07.2018 , HAS EXTENDED THE MONETARY LIMIT TO RS.20 LAKHS FOR FILING THE SECOND APPEAL AND DIRECTED THE DEPARTMENT TO WITHDRAW THE APPEALS WITH THE TAX EFFECT LESS THAN RS.20.00 LACS . SINCE THE TAX EFFECT IN THE INSTANT CASE IS BELOW RS.20 LAKHS, WE ARE OF THE CONSIDERED VI EW THAT NO FRUITFUL PURPOSE WOULD BE SERVED EVEN IF WE RECALL THE ORDER SINCE THE APPEAL IS NOT MAINTAINABLE AS PER THE RECENT CIRCULAR CITED . THEREFORE, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS INFRUCTUOUS, HENCE D ISMISSED. 3 M .A NO .15 /VIZ/201 8 SPECIAL DUTY COLLECTOR, KHAMMAM 5 . IN THE RESULT, MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED . THE ABOVE ORDER WAS PRONOUNCED IN THE OPEN COURT ON 5 TH SEP , 201 8 . S D/ - S D/ - ( . ) ( . . ) ( V. DURGA RAO) ( D.S. SUNDER SINGH) / JUDICIAL MEMBER / ACCOUNTANT MEMBER / VISAKHAPATNAM /DATED : 05 .09 .2018 L.RAMA, SPS / COPY OF THE ORDER FORWARDED TO: - 1 . / THE ASSESSEE - SPECIAL DUTY COLLECTOR , (LA), UNIT - II, POLAVARAM PROJECT, INDIRA SAGAR PROJECT, KHAMMAM 2 . / THE REVENUE THE ITO(TDS), WARD - 2(4), HYDERABAD 3 . THE COMMISSIONER OF INCOME TAX (TDS) , HYDERABAD 4. THE COMMISSIONER OF INCOME TAX(APPEALS), VIJAYAWADA 5 . , , / DR, ITAT, VISAKHAPATNAM 6. / GUARD FILE / BY ORDER // TRUE COPY // SR. PRIVATE SECRETARY ITAT, VISAKHAPATNAM