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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
ITA Nos.334 & 369/VIZ/2018 & CO Nos.111 & 112/VIZ/2018 (M/s. Aruna Paper Board Mills Pvt. Ltd.)
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
I.T.A.Nos.334 & 369/VIZ/2018 (Assessment Years : 2013-14 & 2010-11)
ACIT, Circle-1 Vs. M/s. Aruna Paper Board Mills Eluru. Pvt. Ltd., 2-143, Annapurna Nilayam, Suryaraopalem Post, Udrajavaram Mandal, W.G. District. [PAN: AABCA 4801 B] (Appellant) (Respondent)
C.O. Nos. 111 & 112/VIZ/2018 (Arising out of I.T.A.Nos.334 & 369/VIZ/2018) (Assessment Years : 2013-14 & 2010-11)
M/s. Aruna Paper Board Mills Vs. ACIT, Circle-1 Pvt. Ltd., 2-143, Annapurna Eluru. Nilayam, Suryaraopalem Post, Udrajavaram Mandal, West Godavari District. [PAN: AABCA 4801 B] (Applicant) (Respondent)
Assessee by : Shri G.V.N. Hari – Advocate Department by : Smt. Suman Malik - CIT DR Date of hearing : 27.03.2019 Date of Pronouncement : 03.04.2019
ITA Nos.334 & 369/VIZ/2018 & CO Nos.111 & 112/VIZ/2018 (M/s. Aruna Paper Board Mills Pvt. Ltd.)
O R D E R PER V. DURGA RAO, Judicial Member:
These appeals by the revenue and the Cross Objections by the assessee are directed against the separate orders of the ld.CIT(A)-11, Hyderabad each dated 28.03.2018 for the assessment years 2013-14 & 2010-11.
These appeals are barred by limitation by 6 days and 23 days respectively. The Revenue has filed the applications for condonation of delay in filing the appeals. We find sufficient reasons in not filing the appeals in time, therefore, delay in filing the appeals is hereby condoned. 3. When these appeals are taken up for hearing, the Ld. Counsel for the assessee has submitted that the tax effect involved in these appeals is below Rs.20 lakhs. As per the CBDT Circular No.03/2018 dated 11.07.2018 being retrospective in nature, the appeals filed by the revenue are not maintainable. The Ld. D.R. has not raised any objection. In view of the above, the appeals filed by the revenue are not maintainable. Hence, the same are dismissed.
The Cross Objections filed by the assessee are in support of the orders of the ld. CIT(A). As the assessee has no grievance
ITA Nos.334 & 369/VIZ/2018 & CO Nos.111 & 112/VIZ/2018 (M/s. Aruna Paper Board Mills Pvt. Ltd.)
against the orders of ld. CIT(A), the Cross Objections filed by the assessee have become infructuous and are dismissed accordingly.
In the result, appeals filed by the revenue and the Cross Objections filed by the assessee are dismissed.
Order pronounced in the open court on 03rd April, 2019.
Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER Visakhapatnam: Dated : 03/04/2019 vr/- Copy of the order forwarded to:- 1. The assessee –M/s. Aruna Paper Board Mills Pvt. Ltd., 2-143, Annapurna Nilayam, Suryaraopalem Post, Udrajavaram Mandal, W.G. District. 2. The Revenue – ACIT, Circle-1, Eluru. 3. The Pr.CIT, Rajahmundry . 4. The CIT(A)-11, Hyderabad. 5. DR, ITAT, Visakhapatnam 6. Guard file BY ORDER
Senior Private Secretary ITAT, VISAKHAPATNAM