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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
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. 222/VIZ/2013 (Asst. Year : 2009-10) ITO, Ward-2(3), vs. Vijayanagaram Srinivasa Rao, Vijayawada. 32-4-5, Flat No. 101, Royal Residency, Anjamma Street, Moghalrajpuram, Vijayawada. PAN No. AARPV 7532 R (Appellant) (Respondent)
Assessee by : Shri C. Subrahmanyam, FCA Department By : Shri D.V. Subba Rao, Sr.DR
Date of hearing : 24/01/2019. Date of pronouncement : 25/01/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER
This appeal by the revenue is directed against the order of Commissioner of Income Tax (Appeals), Vijayawada, dated 11/01/2013 for the Assessment Year 2009-10. 2. When this appeal is taken up for hearing, ld. Authorized Representative for the assessee has submitted that the tax effect involved in this appeal is below Rs.20 lakhs and as per the latest CBDT Circular No.03/2018 dated 11.07.2018, the appeal filed by the revenue is not maintainable. Ld. Departmental Representative
2 ITA No.222/VIZ/2013 (Vijayanagaram Srinivasa Rao) has not raised any objection. In view of the above, this appeal filed by the revenue is not maintainable and accordingly dismissed.
In the result, the appeal filed by the revenue is dismissed. Order Pronounced in open Court on this 25th day of Jan., 2019.
Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated : 25/01/2019 vr/- Copy to: 1. The Assessee-Vijayanagaram Srinivasa Rao, 32-4- 5, Flat No. 101, Royal Residency, Anjamma Street, Moghalrajpuram, Vijayawada. 2. The Revenue-ITO, Ward-2(3), Vijayawada. 3. The CIT, Vijayawada. 4. The CIT(A), Vijayawada. 5. The D.R., Visakhapatnam. 6. Guard file. By order
(VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Visakhapatnam.