THE ITO, VIJAYAWADA vs. SRI PARVATHANANI VENKATA RATNA KUMAR, JAGGAIAHPET

ITA 317/VIZ/2016Status: DisposedITAT Visakhapatnam21 August 2018AY 2009-201016 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect and were liable to be dismissed. The Cross Objections filed by the assessees were dismissed as not pressed.

What were the facts?

The Revenue filed numerous appeals before the ITAT. The tax effect in all these appeals was below the monetary limit prescribed by the CBDT for filing appeals.

What were the issues?

The primary issue was the maintainability of Revenue's appeals before the ITAT based on the monetary limit prescribed by CBDT circulars.

AI-generated summary — verify with the full judgment below

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 1 ITO, Ward-1(2), vs. G. Hari Babu, Vijayawada. D.No. 1-3-68A/2, Perumalla Kutumba Rao St., Vidhyadharapuram, Vijayawada. PAN No. AIDPG 1046 K 2 ITO, Ward-2(1), Vs. Smt. Nirmala Agarwal, Vijayawada. Propx : Sri Balaji Sales Corporation, D.No. 27-10-2A, Atta Rattaiah Street, Governorpet, Vijayawada. PAN No. AADPA 2453 L

C.O.No.50/VIZ/2018 (Arising out of ITA No. 216/VIZ/2013) (Asst. Year : 2007-08)

3 Smt. Nirmala Agarwal, Vs. ITO, Ward-2(1), Propx : Sri Balaji Sales Vijayawada. Corporation, D.No. 27-10- 2A, Atta Rattaiah Street, Governorpet, Vijayawada. PAN No. AADPA 2453 L

2 (G. Hari Babu & Others) 4 ITO, Ward-1(1), Vs. Sadhu Madhusudana Rao, Guntur. Wholesale Vegetable Market, Opp. RTC Bus Stand, Nandivelugu Road, Guntur. PAN No. AQOPM 4310 K 5 ITO, Ward-5(2), Vs. Makina Varaha Venkata Visakhapatnam. Madhu Patrudu, L/R of Makina Annapurna, D.No. 1-173, Annapurna Arcade Apartments, Vuda Colony, P.M. Palem, Visakhapatnam. PAN No. APFPM 1072 A 6 ITO, Ward-1(3), Vs. Parvathaneni Venkata Ratna Vijayawada. K

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