ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, ELURU vs. ARUNA PAPER BOARD MILLS PRIVATE LIMITED, UNDRAJVARAM MANDAL

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ITA 369/VIZ/2018Status: DisposedITAT Visakhapatnam03 April 2019AY 2010-113 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the Revenue's appeals. However, it held that the appeals were not maintainable due to the low tax effect as per the CBDT circular, and thus dismissed them.

What were the facts?

The Revenue filed appeals against the orders of the CIT(A) which were barred by limitation. The assessee argued that the tax effect was below Rs. 20 lakhs, making the appeals not maintainable as per CBDT Circular No. 03/2018.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals before the ITAT due to the tax effect and the applicability of CBDT Circular No. 03/2018.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

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

For Appellant: Shri G.V.N. Hari – Advocate
For Respondent: Smt. Suman Malik - CIT DR
Hearing: 27.03.2019Pronounced: 03.04.2019

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

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 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.

2.

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.

4.

The Cross Objections filed by the assessee are in support of the orders of the ld. CIT(A). As the assessee has no grievance against the orders of ld. CIT(A), the Cross Objections filed by the assessee have become infructuous and are dismissed accordingly.

5.

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

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