THE ACIT, RAJAMAHENDRAVARAM vs. M/S SRI LUXMI TULASI AGRO PAPER PVT.LTD., RAJAMAHENDRAVARAM

ITA 447/VIZ/2016Status: DisposedITAT Visakhapatnam21 August 2018AY 2006-20074 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue's appeals were not maintainable due to the low tax effect and dismissed them. The assessees' cross-objections were dismissed as not pressed.

What were the facts?

The Revenue filed appeals before the ITAT. The tax effect in these appeals was below the monetary limit prescribed by CBDT circulars for filing appeals. The assessees had also filed cross-objections.

What were the issues?

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

AI-generated summary — verify with the full judgment below

Heard together (4 matters)

C.O.No. 54/VIZ/2018
WTA No. 11/VIZ/2018
C.O.No. 40/VIZ/2018
C.O.No. 55/VIZ/2018

Read from the judgment's own cause title. This page is filed under one of them.

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 ACIT, Circle-2(1), Vs. M/s. Sri Luxmi Tulasi Agro Rajamahendravaram Paper Pvt. Ltd., 25-2-20, Jayakrishnapuram, Rajahmundry PAN No. AAECS 2798 B

C.O.No. 54/VIZ/2018 (Arising out of ITA No. 447/VIZ/2016) (Asst. Year : 2006-07)

2 M/s. Sri Luxmi Tulasi Agro Vs. ACIT, Circle-2(1), Paper Pvt. Ltd., 25-2-20, Rajamahendravaram. Jayakrishnapuram, Rajahmundry PAN No. AAECS 2798 B

WTA No. 11/VIZ/2018 (Asst. Year : 2010-11)

3.

JCWT, Central Circle -2, Vs. Subhash Bhararia, Visakhapatnam. D.No. T 1, Lovren Residency, Kirlampudi Layout, Visakhapatnam. PAN No. ABLPB 6829 Q

2 ( M/s. Sri Luxmi Tulasi Agro Paper Pvt. Ltd & Others)

C.O.No. 40/VIZ/2018 (Arising out of WTA No. 11/VIZ/2018) (Asst. Year : 2010-11)

4.

Subhash Bhararia, Vs. JCWT, Central Circle - D.No. T 1, Lovren 2, Visakhapatnam. Residency, Kirlampudi Layout, Visakhapatnam. PAN No. ABLPB 6829 Q 5 ACIT, Circle-1(1), Vs. K.V. Ramakrishna Rao, Rajahmundry. D.No. 6-12-18, Main Road, Narsapur, W.G. District. PAN No. AGXPK 5879 Q

C.O.No. 55/VIZ/2018 (Arising

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