DY. CIT, VIJAYAWADA vs. DR. M.J.NAIDU, VIJAYAWADA

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 Nos. 285 to 289/VIZ/2017 (Asst. Year : 2008-09 to 2012-13) The DCIT, Circle-2(1), vs. Dr. M.J. Naidu, Vijayawada. M/s. M.V.S. Accident Hospital, D.No. 33-25-32, Dellapu Sobhanadri Street, Suryaraopet, Vijayawada. PAN No. ADOPM 6280 H (Appellant) (Respondent)

C.O.No.65 to 69/VIZ/2017 (Arising out of ITA Nos. 285 to 289/VIZ/2017) (Asst. Year : 2008-09 to 2012-13) Dr. M.J. Naidu, vs. The DCIT, Circle-2(1), M/s. M.V.S. Accident Vijayawada. Hospital, D.No. 33-25-32, Dellapu Sobhanadri Street, Suryaraopet, Vijayawada. PAN No. ADOPM 6280 H (Appellant) (Respondent) Assessee by : Shri C. Subrahmanyam – FCA. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 22/01/2019. Date of pronouncement : 25/01/2019. O R D E R PER BENCH

These appeals by the Revenue and the cross objections by assessee are directed against the common order of Commissioner

2 ITA Nos.285-289/VIZ/2017 C.O.Nos.65-69/VIZ/2017 (Dr. M.J. Naidu) of Income Tax (Appeals), Vijayawada, dated 16/12/2016 for the Assessment Years 2008-09 to 2012-13. 2. When these appeals are taken up for hearing, ld.Departmental Representative has submitted that the tax effect involved in these appeals is below Rs. 20.00 lakhs. Ld. DR also pointed out that she has received a letter from the office of ACIT, Range-2, Vijayawada, dated 10/01/2019 wherein tax effect has been calculated and according to the chart, in all the appeals tax effect is below Rs. 20.00 lakhs. From the letter, it is also cleared that these appeals are not covered under any of the exceptions laid down vide Board’s Circular No.03/2018, dated 11/07/2018 and amendment to Para 10 of the said circular. 3. On the other hand, ld. Authorised Representative for the assessee accepted and submitted that tax effect involved in all the appeals is below Rs. 20.00 lakhs. 4. In view of the above submissions of both the parties, we find that these appeals filed by the Revenue are not maintainable as per the CBDT Circular No.03/2018 dated 11.07.2018 being retrospective in nature. Thus, these appeals filed by the Revenue are dismissed. 5. So far as Cross Objections are concerned, these are only supportive to the order of the ld. CIT(A). In view of our decision

3 ITA Nos.285-289/VIZ/2017 C.O.Nos.65-69/VIZ/2017 (Dr. M.J. Naidu) above, no separate adjudication is required, therefore, same are dismissed. 6. In the result, appeals filed by the Revenue and the cross objections filed by the assessee are 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: 25th Jan., 2019. vr/- Copy to: 1. The Assessee – Dr. M.J. Naidu, M/s. M.V.S. Accident Hospital, D.No. 33-25-32, Dellapu Sobhanadri Street, Suryaraopet, Vijayawada. 2. The Revenue – The DCIT, Circle-2(1), Vijayawada. 3. The Pr.CIT, Vijayawada. 4. The CIT(A), Vijayawada. 5. The D.R., Visakhapatnam. 6. Guard file. By order

(VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Visakhapatnam.