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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI V. DURGA RAO& SHRI D.S. SUNDER SINGH
आदेश /O R D E R
Per Shri D.S.Sunder Singh, Accountant Member : Delay : This appeal is filed by the revenue with the delay of 11 days. The department has filed condonation petition requesting for condoning the delay. We have considered the submissions made by the revenue and condone the delay.
This appeal is filed by the revenue against the order of the Commissioner of Income Tax (Appeals)-3, Visakhapatnam in I.T.A.No.218/2017-18/CIT(A)-3/VSP/2018-19 dated 24.08.2018 and cross objections are filed by the assessee for the Assessment Year (A.Y.)2014-15.
When this appeal is taken up for hearing, the Ld. Counsel for the assessee has submitted that the tax effect involved in this appeals is below Rs.50 lakhs. As per the latest circular No.17/2019, dated 08.08.2019 of CBDT, which is in supersession of its Circular No.3/2018 dated 11.07.2018, in relation to filing of appeals before the Income Tax Appellate Tribunal, the 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 I.T.A. No.617/Viz/2018 and CO No.24/Viz/2019, A.Y.2011-12 M/s Navratna Estates, Visakhapatnam
Since the appeal of the revenue is dismissed, the cross objections filed by the assessee becomes infructuous and hence dismissed.
In the result, the appeal filed by the revenue as well as the cross objections filed by the assessee are dismissed.
Order pronounced in the open court on 18th December, 2019.
Sd/- Sd/- (िी.दुगाा राि) (धड.एस. सुन्दर धसंह) (V. DURGA RAO) (D.S. SUNDER SINGH) न्याधयक सदस्य/JUDICIAL MEMBER लेखा सदस्य/ACCOUNTANT MEMBER नवशधखधपटणम /Visakhapatnam नदनधंक /Dated : 18.12.2019 L.Rama, SPS आदेश की प्रतितिति अग्रेतिि/Copy of the order forwarded to:- 1. ननधधाऩरती/ The Assessee - M/s Navaratna Estates, 3rd Floor, D.No.10-1-29 CVSV Raghu Chambers, Sampath Vinayak Temple, Asilmetta, Visakhapatnam 2. रधजस्व/The Revenue - Asst.Commissioner of Income Tax, Central Circle-1 Visakhapatnam 3. The Principal Commissioner of Income Tax (Central), Visakhapatnam 4. The Commissioner of Income Tax (Appeals)-3, Visakhapatnam 5. तिभागीय प्रतितिति, आयकर अिीिीय अतिकरण, तिशाखािटणम/DR, ITAT, Visakhapatnam 6.गार्ड फ़ाईि / Guard file
आदेशािुसार / BY ORDER // True Copy //
Sr. Private Secretary ITAT, Visakhapatnam