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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI V. DURGA RAO, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE
1 Srinivas Bommidala (ITA No. 447/VIZ/2018) & 88 others IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA No. 447/VIZ/2018 (Asst. Year : 2015-16) ACIT, Circle-2(1), vs. Srinivas Bommidala, Guntur. D.No. 5-87-15/A, Lakshmipuram Main Road, Guntur. PAN No. ADAPB 2985 L (Appellant) (Respondent)
Appearances by
Shri D.K. Sonawal, CIT (DR) along with Smt. Suman Malik, Sr.DR for the appellants. Shri M.S.Sudharshana Gupta, CA, Shri G.V.N. Hari, Advocate, I. Kama Sastry, CA, C. Subrahmanyam, CA, C.V.S. Murthy, CA, D.L. Narasimha Rao, Advocate, Shri B.Kirthi Krishna, Advocate & Shri T. Maheswara Rao, Advocate for various respondents – as per list enclosed.
Date of hearing : 23/08/2019. Date of pronouncement : 23/08/2019. O R D E R Per Bench: These appeals by the revenue and the cross objections by the assessees are directed against the orders of the Commissioner of Income Tax (Appeals). Tax effect in all the appeals is less than Rs.50
2 Srinivas Bommidala (ITA No. 447/VIZ/2018) & 88 others lakhs, hence, for the sake of convenience, these appeals are clubbed, heard together and a common order is being passed for the sake of convenience as under. 2. The Central Board of Direct Taxes (CBDT) has issued a Circular No.17/2019 on 8th August 2019, F.No.279/Misc/M-142/2007-ITJ (Pt.), enhancing the monetary limit for filing appeal before the ITAT/Hon’ble Courts. As per the Circular, the monetary limit for filing appeal before the ITAT by the department is Rs.50.00 lakhs and above. Though the Circular is stated to be effective from the date of issue, the Coordinate Bench of Ahmedabad has considered the issue in I.T.A.No. 1398/Ahd/2004 for the Assessment Year (A.Y.)1998-99 in the case of Income Tax Officer, Ward-3(2) Vs. Dinesh Madhavlal Patel and 627 others, dated 14.08.2019 and held that the Circular No. 17/2019 dated 08.08.2019 is applicable for the pending appeals as well as the appeals to be filed in future. Subsequently, the CBDT vide Notification No.279/Misc/M-93/2018-ITJ, dated 20.08.2019 clarified that the revised monetary limits mentioned in Circular No.17/2019 are applicable to all pending appeals also. Therefore, the appeals filed by the department with tax effect of Rs.50.00 lakhs and below are not maintainable and accordingly dismissed as withdrawn. However, the
3 Srinivas Bommidala (ITA No. 447/VIZ/2018) & 88 others department is free to file Miscellaneous Application which will be considered by the ITAT recalling the order in the following cases: (i) In which it can be demonstrated that the appeals are covered by exceptions; and (ii) Which are inadvertently included in the bunch of appeals, where the tax effect in terms of CBDT Circular exceeds Rs.50,00,000/-. 3. In the result, appeals of the revenue are dismissed as withdrawn and the cross objections of the assessee are dismissed as infructuous. Order pronounced in the open court on 23rd August, 2019.
sd/- Sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated: 23rd August, 2019. vr/- Copy to: 1. The Assessee. 2. The Revenue. 3. The CIT 4. The CIT(A) 5. The D.R. 6. Guard file. By order
Sr. Private Secretary, ITAT, Visakhapatnam.
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM S. ITA/IT(SS)A No. A.Y. Name of the Name of the PAN Name of AR No. Appellant Respondent (Shri/Kum/Smt.) Annexure-1 1 2 3 4 5 6 7 1 ITA 338/VIZ/2019 2014-15 ITO, Ward-1, Guntur Yetchuri Lakshmi AAOPI 2776 P Sri G.V.N. Hari Kantha Rao 2 C.O.100/VIZ/2019 2014-15 Yetchuri Lakshmi ITO, Ward-1, Guntur AAOPI 2776 P -do- Kantha Rao 3 ITA 483/VIZ/2019 2014-15 ACIT, Circle-4(1), M/s. Srivalli Shipping AAPCS 7844 G -do- Visakhapatnam & Tranport Pvt. Ltd., 4 C.O.112/VIZ/2019 2014-15 M/s. Srivalli Shipping & ACIT, Circle-4(1), AAPCS 7844 G -do- Tranport Pvt. Ltd., Visakhapatnam 5 ITA 486/VIZ/2019 2014-15 ACIT, Circle-1, Sri Ramalingeswara AAIFS 4405 P -do- Kakinada Modern Rice Mill 6 ITA 489/VIZ/2019 2008-09 ITO, Ward-3(2), Potluri Phanendra AGSPP 7638 K -do- Visakhapatnam Babu 7 C.O.115/VIZ/2019 2008-09 Potluri Phanendra Babu ITO, Ward-3(2), AGSPP 7638 K -do- Visakhapatnam 8 ITA 490/VIZ/2019 2009-10 ITO, Ward-3(2), Potluri Phanendra AGSPP 7638 K -do- Visakhapatnam Babu 9 C.O.116/VIZ/2019 2009-10 Potluri Phanendra Babu ITO, Ward-3(2), AGSPP 7638 K -do- Visakhapatnam 10 ITA 496/VIZ/2019 2012-13 DCIT, Circle-1(1), M/s. VPT Cargo AAATT 8098 D -do- Visakhapatnam Handling Division (Traffic Department) Employees Co-op Credit Society Ltd., 11 C.O.117/VIZ/2019 2012-13 M/s. VPT Cargo DCIT, Circle-1(1), AAATT 8098 D -do- Handling Division Visakhapatnam (Traffic Department) Employees Co-op
Sd/- sd/- D.S. SUNDER SINGH 1 of 8 V. DURGA RAO Accountant Member Tax effect < 50 Lakhs Judicial Member
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM S. ITA/IT(SS)A No. A.Y. Name of the Name of the PAN Name of AR No. Appellant Respondent (Shri/Kum/Smt.) Annexure-1 1 2 3 4 5 6 7 Credit Society Ltd., 12 ITA 498/VIZ/2019 2011-12 ACIT, Circle-3(1), Rajendra Bhararia AFZPB 9622 B -do- Visakhapatnam 13 ITA 456/VIZ/2019 2015-16 DCIT, Circle-1(1), Pattabhi Rama Rao AALPC 0918 Q -do- Visakhapatnam Chilukuri 14 C.O.114/VIZ/2019 2015-16 Pattabhi Rama Rao DCIT, Circle-1(1), AALPC 0918 Q -do- Chilukuri Visakhapatnam 15 ITA 361/VIZ/2019 2013-14 ACIT, Circle-3(1), M/s. Madhava Hi-Tech AADCM 6649 R -do- Vijayawada Cold Storage Pvt. Ltd. 16 ITA 50/VIZ/2019 2011-12 ACIT, Circle-2(1), Kovelamudi Ravindra ALUPK 3128 L -do- Guntur. 17 C.O. 48/VIZ/2019 2011-12 Kovelamudi Ravindra ACIT, Circle-2(1), ALUPK 3128 L -do- Guntur. 18 ITA 430/VIZ/2019 2013-14 ACIT, Circle-2(1), M/s. Prabhat Infratech AAMFP 4586 E -do- Rajahmundry 19 ITA 431/VIZ/2019 2014-15 ACIT, Circle-2(1), M/s. Prabhat Infratech AAMFP 4586 E -do- Rajahmundry 20 ITA 399/VIZ/2019 2015-16 ITO, Ward-1, Tuni Smt. Velugu Devi ARHPV 9219 J -do- 21 C.O. 120/VIZ/2019 2015-16 Smt. Velugu Devi ITO, Ward-1, Tuni ARHPV 9219 J -do- 22 ITA 296/VIZ/2017 2013-14 ACIT, Central Circle-2, M/s. Anil Neerukonda AAATA 6417 D -do- Visakhapatnam Educational Society 23 C.O. 61/VIZ/2017 2013-14 M/s. Anil Neerukonda ACIT, Central Circle-2, AAATA 6417 D -do- Educational Society Visakhapatnam 24 ITA 559/VIZ/2018 2011-12 DCIT, Central Circle-2, Sangam Naga Raja DBNPS 2641 E -do- Guntur 25 C.O. 10/VIZ/2019 2011-12 Sangam Naga Raja DCIT, Central Circle-2, DBNPS 2641 E -do-
Sd/- sd/- D.S. SUNDER SINGH 2 of 8 V. DURGA RAO Accountant Member Tax effect < 50 Lakhs Judicial Member
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM S. ITA/IT(SS)A No. A.Y. Name of the Name of the PAN Name of AR No. Appellant Respondent (Shri/Kum/Smt.) Annexure-1 1 2 3 4 5 6 7 Guntur 26 ITA 514/VIZ/2018 2013-14 DCIT, Circle-4(1), Pawan Kumar Gupta AFDPG 9686 G -do- Visakhapatnam 27 C.O. 02/VIZ/2019 2013-14 Pawan Kumar Gupta DCIT, Circle-4(1), AFDPG 9686 G -do- Visakhapatnam 28 ITA 515/VIZ/2018 2013-14 DCIT, Circle-4(1), Naveen Gupta AFFPG 4085 D -do- Visakhapatnam 29 C.O. 03/VIZ/2019 2013-14 Naveen Gupta DCIT, Circle-4(1), AFFPG 4085 D -do- Visakhapatnam 30 ITA 440/VIZ/2016 2007-08 ITO, Ward-2(1) Gundiga Jojappa ARZPG 5311 Q -do- Guntur 31 C.O. 33/VIZ/2019 2007-08 Gundiga Jojappa ITO, Ward-2(1) ARZPG 5311 Q -do- Guntur 32 ITA 448/VIZ/2019 2011-12 ITO, Ward-3(3), Radhika Krishna AHBPB 1438 R -do- Visakhapatnam Boppana 33 C.O. 113/VIZ/2019 2011-12 Radhika Krishna ITO, Ward-3(3), AHBPB 1438 R -do- Boppana Visakhapatnam 34 ITA 437/VIZ/2019 2015-16 DCIT, Central Circle-2, Smt. Vanukuri AEKPV 4087 Q Sri I.Kama Sastry Guntur Madhavi 35 ITA 438/VIZ/2019 2015-16 DCIT, Central Circle-2, Smt. Kunduru Sita EHVPS 6928 F -do- Guntur 36 ITA 440/VIZ/2019 2016-17 DCIT, Central Circle-2, Smt. Madana Sumathi AQJPM 0268 P -do- Guntur 37 ITA 439/VIZ/2019 2015-16 DCIT, Central Circle-2, Smt. Madana Sumathi AQJPM 0268 P -do- Guntur
Sd/- sd/- D.S. SUNDER SINGH 3 of 8 V. DURGA RAO Accountant Member Tax effect < 50 Lakhs Judicial Member
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM S. ITA/IT(SS)A No. A.Y. Name of the Name of the PAN Name of AR No. Appellant Respondent (Shri/Kum/Smt.) Annexure-1 1 2 3 4 5 6 7 38 ITA 441/VIZ/2019 2015-16 DCIT, Central Circle-2, Madana Nagi Reddy AVOPM 7652 D -do- Guntur 39 ITA 442/VIZ/2019 2016-17 DCIT, Central Circle-2, Madana Nagi Reddy AVOPM 7652 D -do- Guntur 40 ITA 443/VIZ/2019 2015-16 DCIT, Central Circle-2, Madana Veera Reddy CNPPM 4412 G -do- Guntur 41 ITA 329/VIZ/2019 2013-14 DCIT, Circle-1(1), M/s. BKV Industries AACCB 3364 P -do- Guntur Ltd. 42 ITA 30/VIZ/2019 2010-11 ITO, Ward-2(2), Smt. Peddi Sarada AORPP 0232 N -do- Guntur. Devi 43 ITA 425/VIZ/2019 2012-13 DCIT, Central Circle-1, Sri Koundinya AAAAK 1442 R Sri Rajahmundry Educational Society C.Subrahmanyam 44 ITA 426/VIZ/2019 2013-14 DCIT, Central Circle-1, Sri Koundinya AAAAK 1442 R -do- Rajahmundry Educational Society 45 ITA 156/VIZ/2019 2014-15 ACIT, Circle-2(1), M/s. Swarna AAYFS 3636 G -do- Vijayawada Constructions 46 C.O.110/VIZ/2019 2014-15 M/s. Swarna ACIT, Circle-2(1), AAYFS 3636 G -do- Constructions Vijayawada 47 ITA 377/VIZ/2018 2013-14 ITO (Exemptions), M/s. The Independent AAATT 9864 F -do- Rajahmundry Full Gospel Churches. 48 C.O.118/VIZ/2018 2013-14 M/s. The Independent ITO (Exemptions), AAATT 9864 F -do- Full Gospel Churches. Rajahmundry 49 ITA 459/VIZ/2019 2015-16 ACIT, Circle-3(1), M/s. Bhaskar Poultry AADFB 6605 K -do- Visakhapatnam 50 ITA 427/VIZ/2019 2013-14 DCIT, Central Circle-1, Sri Chaitanya AABAS 4398 D None Rajahmundry Educational Society 51 ITA 502/VIZ/2019 2005-06 ACIT, Circle-2(1), Swatantra Cancer AAFCS 3458 Q -do-
Sd/- sd/- D.S. SUNDER SINGH 4 of 8 V. DURGA RAO Accountant Member Tax effect < 50 Lakhs Judicial Member
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM S. ITA/IT(SS)A No. A.Y. Name of the Name of the PAN Name of AR No. Appellant Respondent (Shri/Kum/Smt.) Annexure-1 1 2 3 4 5 6 7 Rajahmundry Hospital & Research Centre P. Ltd. 52 ITA 507/VIZ/2019 2015-16 DCIT, Circle-1(1), Chukkapalli ACNPC 9354 J -do- Guntur Mallikarjuna 53 ITA 432/VIZ/2019 2013-14 ITO, Ward-1, Tenali Amarchand Devarajji ABLPD 1646 H -do- 54 ITA 435/VIZ/2019 2015-16 ITO (Exemption), M/s. Evangelical AAAAE 1433 E -do- Guntur Association for Revival Education 55 ITA 46/VIZ/2019 2014-15 ITO, Ward-1(3), Singamsetty Rama AIXPS 0848 K -do- Guntur Krishna 56 ITA 91/VIZ/2018 2013-14 DCIT (Exemptions), M/s. Bharath Reddy AAAAB 8438 Q -do- Vijayawada Educational Society 57 C.O. 84/VIZ/2019 201314 M/s. Bharath Reddy DCIT (Exemptions), AAAAB 8438 Q -do- Educational Society Vijayawada 58 ITA 360/VIZ/2019 2012-13 ACIT, Circle-2(1), M/s. The Aryapuram AAATT 8099 C -do- Rajamahendravaram Co-op Urban Bank Ltd., 59 C.O.111/VIZ/2019 2012-13 M/s. The Aryapuram ACIT, Circle-2(1), AAATT 8099 C -do- Co-op Urban Bank Ltd., Rajamahendravaram 60 ITA 461/VIZ/2019 2008-09 ACIT, Circle-3(1) Patchava Srinivas AGIPP 2022 K -do- Visakhapatnam Babu 61 ITA 375/VIZ/2019 2010-11 ITO, Ward-1, Chennu Bhaskara Rao AGFPC 1741 H -do- Machilipatnam 62 ITA 422/VIZ/2019 2014-15 ITO, Ward-2, MHM Fish Trading AAUFM 3198 F -do- Bhimavaram Company 63 ITA 402/VIZ/2019 2013-14 ITO, Ward-1(4), Sridhar Garuda AHAPG 0689 C -do-
Sd/- sd/- D.S. SUNDER SINGH 5 of 8 V. DURGA RAO Accountant Member Tax effect < 50 Lakhs Judicial Member
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM S. ITA/IT(SS)A No. A.Y. Name of the Name of the PAN Name of AR No. Appellant Respondent (Shri/Kum/Smt.) Annexure-1 1 2 3 4 5 6 7 Visakhapatnam 64 ITA 481/VIZ/2019 2014-15 ITO, Ward-2, M/s. Facor Alloys Ltd. AAACG 8101 C Sri C.V.S. Murthy Vizianagaram 65 ITA 482/VIZ/2019 2015-16 ITO, Ward-2, M/s. Facor Alloys Ltd. AAACG 8101 C -do- Vizianagaram 66 ITA 201/VIZ/2016 2012-13 JCIT, Circle-2(1), M/s. Sri Kanaka Durga AAPFS 4216 K Sri D.L. Narasimha Vijayawada Projects Rao 67 ITA 89/VIZ/2017 2009-10 ACIT, Central Circle-2, Sri Badigantla AFKPB 2606 Q -do- Visakhapatnam Srinivasa Rao 68 ITA 90/VIZ/2017 2010-11 ACIT, Central Circle-2, Sri Badigantla AFKPB 2606 Q -do- Visakhapatnam Srinivasa Rao 69 ITA 45/VIZ/2019 2010-11 DCIT, Central Circle-2, B. Srinivasa Rao AFKPB 2606 Q -do- Visakhapatnam 70 ITA 350/VIZ/2018 2015-16 ITO, Ward-1, Tenali M/s. Kakateeya AACAT 1759 J -do- Mutually Aided Thrift & Credit Co-op Society Ltd., 71 C.O. 99/VIZ/2019 2015-16 M/s. Kakateeya ITO, Ward-1, Tenali AACAT 1759 J -do- Mutually Aided Thrift & Credit Co-op Society Ltd., 72 ITA 568/VIZ/2018 2014-15 ITO, Ward-1, Tenali M/s. Kakateeya AACAT 1759 J -do- Mutually Aided Thrift & Credit Co-op Society Ltd., 73 C.O. 20/VIZ/2019 2014-15 M/s. Kakateeya ITO, Ward-1, Tenali AACAT 1759 J -do- Mutually Aided Thrift &
Sd/- sd/- D.S. SUNDER SINGH 6 of 8 V. DURGA RAO Accountant Member Tax effect < 50 Lakhs Judicial Member
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM S. ITA/IT(SS)A No. A.Y. Name of the Name of the PAN Name of AR No. Appellant Respondent (Shri/Kum/Smt.) Annexure-1 1 2 3 4 5 6 7 Credit Co-op Society Ltd., 74 IT(IT)A 2011-12 DCIT(IT), Smt. Lakshmi Roop AZGPV 3373 E Sri B. Kirthi Krishna 155/VIZ/19 Visakhapatnam Latha Vadlamudi 75 ITA 519/VIZ/2017 2010-11 DCIT, Central Circle, Gurram Govardhan AHDPG 7438 E None Vijayawada Rao 76 C.O. 34/VIZ/2018 2010-11 Gurram Govardhan Rao DCIT, Central Circle, AHDPG 7438 E -do- Vijayawada 77 ITA 520/VIZ/2017 2011-12 DCIT, Central Circle, Gurram Govardhan AHDPG 7438 E -do- Vijayawada Rao 78 C.O. 35/VIZ/2018 2011-12 Gurram Govardhan Rao DCIT, Central Circle, AHDPG 7438 E -do- Vijayawada 79 ITA 521/VIZ/2017 2012-13 DCIT, Central Circle, Gurram Govardhan AHDPG 7438 E -do- Vijayawada Rao 80 C.O. 36/VIZ/2017 2012-13 Gurram Govardhan Rao DCIT, Central Circle, AHDPG 7438 E -do- Vijayawada 81 ITA 522/VIZ/2017 2013-14 DCIT, Central Circle, Gurram Govardhan AHDPG 7438 E -do- Vijayawada Rao 82 C.O. 37/VIZ/2017 2013-14 Gurram Govardhan Rao DCIT, Central Circle, AHDPG 7438 E -do- Vijayawada 83 ITA 523/VIZ/2017 2014-15 DCIT, Central Circle, Gurram Govardhan AHDPG 7438 E -do- Vijayawada Rao 84 C.O. 38/VIZ/2017 2014-15 Gurram Govardhan Rao DCIT, Central Circle, AHDPG 7438 E -do- Vijayawada 85 ITA 400/VIZ/2019 2012-13 ACIT, Circle-4(1), Dharmana Sasidhar AEUPD 0044 D Sri C.V.S. Murthy Visakhapatnam 86 ITA 19/VIZ/2013 2006-07 ACIT, Circle-1(1), Sri Sai Enterprises AATFS 6047 E Sri T. Maheswara
Sd/- sd/- D.S. SUNDER SINGH 7 of 8 V. DURGA RAO Accountant Member Tax effect < 50 Lakhs Judicial Member
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM S. ITA/IT(SS)A No. A.Y. Name of the Name of the PAN Name of AR No. Appellant Respondent (Shri/Kum/Smt.) Annexure-1 1 2 3 4 5 6 7 Vijayawada Rao 87 ITA 225/VIZ/2017 2012-13 ACIT, Circle-2(1), Sree Jayalakshmi AAFCS 5063 H None Guntur Power Corporation Ltd 88 ITA 485/VIZ/2019 2002-03 ITO, Ward-3, Sri Lakshmi Polypacks AADCS 1181 J None Srikakulam Pvt. Ltd.
Sd/- sd/- D.S. SUNDER SINGH 8 of 8 V. DURGA RAO Accountant Member Tax effect < 50 Lakhs Judicial Member