What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable as per the CBDT Circular No. 03/2018. The appeal was accordingly dismissed.

The Revenue filed an appeal against the order of the CIT(A) for Assessment Year 2009-10. The tax effect involved in the appeal was below Rs. 20 lakhs.

What were the issues?

Maintainability of the appeal by the Revenue due to low tax effect as per CBDT circular.

ITO vs Sri Vijayanagaram Srinivasarao… | ITAT Visakhapatnam 2019

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO, HON’BLE & SHRI D.S. SUNDER SINGH, HON’BLE

For Appellant: Shri C. Subrahmanyam, FCA

For Respondent: Shri D.V. Subba Rao, Sr.DR

Hearing: 24/01/2019

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.

THE ITO, WARD - 2(3), VIJAYAWADA vs. SRI VIJAYANAGARAM SRINIVASARAO, VIJAYAWADA

What did the Tribunal hold?

What were the facts?

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