ITO, Rajahmundry V. Singamsetti Venugopala Rao, Rajahmundry

MA 87/VIZ/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0268 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 20-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CH SANJEEV
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER M.A.NO. 87/VIZ/2017 (ARISING OUT OF ITA NO. 266 / VIZ /201 5) (ASST. YEAR : 20 1 0 - 11 ) ITO, WARD - 2(1), RAJAHMUNDRY. VS. SRI SINGAMSETTI VENUGOPALA RAO, SHOP NO. 4A, SVG MARKET, APSRTC COMPLEX ROAD, RAJAHMUNDRY, EAST GODAVARI DISTRICT PAN NO. ARRPS 2828 J (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADV OCATE . DEPARTMENT BY : SHRI CH. SANJEEV SR. DR DATE OF HEARING : 07 / 0 9 /201 8 . DATE OF PRONOUNCEMENT : 07 / 09 /201 8 . O R D E R PER V. DURGA RAO, JUDICIAL MEMBER TH IS MISC. APPLICATION FILED BY THE DEPARTMENT BY AGITATING THAT THE TRIBUNAL IN ITA NO. 266/VIZ/2015, BY ORDER DATED 31/07/2017 DISMISSED THE APPEAL ONLY ON TECHNICAL GROUND I.E. TAX EFFECT IS BELOW RS. 10.00 LAKHS AND NOT CONSIDERED THE MERITS OF THE CASE . 2. LD. DEPARTMENTAL REPRESENTATIVE HAS SUBMITTED THAT THE TRIBUNAL OUGHT TO HAVE BEEN CONSIDERED EVEN MERITS OF THE CASE ALSO. 2 M A NO. 87/VIZ/2017 ( SINGAMSETTI VENUGOPALA RAO ) 3 . ON THE OTHER HAND, LD. COUNSEL FOR THE ASSESSEE HAS SUBMITTED THAT THERE IS NO MISTAKE IN THE ORDER PASSED BY THE TRIBUNAL. 4 . WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE ORDER OF THE TRIBUNAL DATED 31/07/2017. 5. WE FIND THAT THE T RIBUNAL HAS CONSIDER ED THE DECISION OF THE ITAT D BENCH, MUMBAI IN THE CASE OF DCIT VS. DOME BELL ELECTRONICS IN ITA NO. 2480/MUM/2012 , BY ORDER DATED 22/07/2016 , WHEREIN IT HAS BEEN HELD THAT WHILE CALCULATING THE TAX, SURCHARGE AND EDUCATIONAL CESS SHOULD NOT BE INCLUDED AND ACCORDINGLY APPEAL FILED BY THE DEPARTMENT IS DISMISSED. WE FIND NO MISTAKE IN THE ORDER PASSED BY THE TRIBUNAL. THUS, THIS MISC. APPLICATION FILED BY THE DEPARTMENT IS DISMISSED. 6 . IN THE RESULT, MISC. APPLICATION FILED BY THE DEPARTMENT IS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON TH IS 07 TH DAY OF SEP . , 201 8 . S D / - S D / - ( D.S. SUNDER SINGH ) ( V. DURGA RAO ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 07 TH SEP. , 201 8 . VR/ - 3 M A NO. 87/VIZ/2017 ( SINGAMSETTI VENUGOPALA RAO ) COPY TO: 1. THE ASSESSEE - SRI SINGAMSETTI VENUGOPALA RAO, SHOP NO. 4A, SVG MARKET, APSRTC COMPLEX ROAD, RAJAHMUNDRY, E.G. DISTRICT. 2. THE REVENUE - ITO, WARD - 2(1), RAJAHMUNDRY. 3. THE CIT, RAJAHMUNDRY 4. THE CIT(A), RAJAHMUNDRY. 5. THE D.R., VISAKHAPATNAM. 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.