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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 Nos. 322 & 323/VIZ/2015 (Asst. Year : 2008-09 & 2011-12) DCIT, Cirlce-2(1), vs. Vemulapalli Vishnu Vardhana Vijayawada. Rao, D.No. 39-01-58, M.G. Road, Vijayawada. PAN No. ACDPV 0108 K (Appellant) (Respondent)
Assessee by : Shri C. Subrahmanyam, FCA Department By : Shri D.K. Sonawal, CIT DR
Date of hearing : 17/01/2019. Date of pronouncement : 18/01/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER
These appeals by the revenue are directed against the separate orders of Commissioner of Income Tax (Appeals), Vijayawada, both dated 15/06/2015 for the Assessment Years 2008-09 & 2011-12. 2. When these appeals are taken up for hearing, ld. Authorized Representative for the assessee has submitted that the tax effect involved in these appeals is below Rs.20 lakhs and as per the CBDT Circular No.03/2018 dated 11.07.2018, the appeals filed by
2 ITA Nos. 322 & 323/VIZ/2015 (Vemulapalli Vishnuvardhana Rao) the revenue are not maintainable. Ld.DR has not raised any objection. In view of the above, these appeals filed by the revenue are not maintainable and accordingly dismissed.
In the result, both the appeals filed by the revenue are dismissed. Order Pronounced in open Court on this 18th day of January, 2019.
Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated : 18/01/2019 vr/- Copy to: The Assessee- Vemulapalli Vishnu Vardhana Rao, D.No. 1. 39-01-58, M.G. Road, Vijayawada. 2. The Revenue – 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.