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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI V. DURGA RAO& SHRI D.S. SUNDER SINGH
Per Bench: These appeals are filed by the revenue against the order of the Commissioner of Income Tax(Appeals) [CIT(A)]-10, Hyderabad vide I.T.A.No.0082/CIT(A)-10/2017-18/CIT(A), Hyd-10/10216/2017-18 and ITA No.0129/CIT(A)-10/2017-18/CIT(A), Hyd-10/10173/2017-18 dated 16.03.2018 for the assessment year 2013-14 and 2014-15 respectively.
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 latest circular No. 03/2018, dated 11.07.2018 10.12.2015 of CBDT being retrospective in nature, which is in supersession of its Circular No. 21/2015 dated 10.12.2015, in relation to filing of appeals before the Income Tax Appellate Tribunal, the appeal filed by the revenue is 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.
In the result, the appeals filed by the revenue are dismissed.
The above order was pronounced in the open court on 10th October, 2018. (धड.एस. सुन्दर ससह) (िी.दुगाा राि) (V. DURGA RAO) (D.S. SUNDER SINGH) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER धिशाखापटणम /Visakhapatnam ददिांक /Dated : 10.10.2018 L.Rama, SPS आदेश की प्रधिधलधप अग्रेधर्ि/Copy of the order forwarded to:- ननर्ााररती/ The Assessee- Shri Sayyaparaju Vijaya Rama Raju, 50-121- 1. 49/1/10/4B, Geethika Residency, B S Layout, Seethammadhara, Visakhapatnam 2. राजस्व/ The Revenue – DCIT, Circle-3(1), Visakhapatnam
The Pr.Commissioner of Income Tax-1, Visakhapatnam
The Commissioner of Income-Tax (Appeals)-10, Hyderabad 5. धिभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, धिशाखापटणम /DR, ITAT, Visakhapatnam 6.गाडाफ़ाईल / Guard file आदेशािुसार / BY ORDER ////
Sr. Private Secretary ITAT, VISAKHAPATNAM