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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI V. DURGA RAO & SHRI D.S. SUNDER SINGH
आदेश /O R D E R Per V.DURGA RAO, Judicial Member:
This appeal is filed by the Revenue against the order of the Commissioner of Income Tax (Appeals), [CIT(A)]-1, Guntur dated 30.11.2016 for the assessment year 2009-10.
2 I.T.A No.212/Viz/2017 and CO No.87/Viz/2017 Muvva Nagi Reddy, Guntur
When this appeal is taken up for hearing, the Ld. Counsel for the assessee has submitted that the tax effect involved in this appeal is below Rs.10 lakhs. As per the latest circular no.21/2015 dated 10.12.2015 of CBDT being retrospective in nature, the appeal filed by the revenue is not maintainable. The Ld. D.R. has not raised any objection. In view of the above, the appeal filed by the revenue is not maintainable. Hence, the same is dismissed.
In the result, the appeal filed by the revenue is dismissed.
The above order was pronounced in the open court on 18th July, 2018.
Sd/- Sd/- (धड.एस. सुन्दर ससह) (िी.दुगाा राि) (D.S. SUNDER SINGH) (V. DURGA RAO) लेखा सदस्य/ACCOUNTANT MEMBER न्याधयक सदस्य/JUDICIAL MEMBER धिशाखापटणम /Visakhapatnam ददिांक /Dated : 18.07.2018 L.Rama, SPS
3 I.T.A No.212/Viz/2017 and CO No.87/Viz/2017 Muvva Nagi Reddy, Guntur
आदेश कीप्रधिधल धपअग्रेधर्ि/Copy of the order forwarded to:- 1. ननर्ााररती/ The Assessee- Sri Muvva Nagi Reddy, Prop.Balaji Medicinal and Aromatic Products, Gollamudivari Street, Sattenapalli (PO&Mdl), Guntur Dist. 2. राजस्व/ The Revenue –The I.T.O., Ward-1(3), Guntur 3. The Pr.Commissioner of Income Tax, Guntur 4. The Commissioner of Income Tax (Appeals)-1,Guntur 5. धिभागीयप्रधिधिधि, आयकरअपीलीयअधिकरण, धिशाखापटणम /DR, ITAT, Visakhapatnam 6.गाडाफ़ाईल / Guard file आदेशािुसार / BY ORDER // True Copy //
Sr. Private Secretary ITAT, VISAKHAPATNAM