THE ASST. COMMISSIONER OF INCOME- TAX, GUNTUR vs. M/S. TEJA CONSTRUCTIONS, GUNTUR

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ITA 109/VIZ/2017Status: DisposedITAT Visakhapatnam06 April 2018AY 2008-20092 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 held that as per CBDT circular No. 21/2015, the appeal filed by the revenue is not maintainable due to the low tax effect.

What were the facts?

The revenue filed an appeal against the order of the CIT(A) for the assessment year 2008-09. The assessee's counsel submitted that the tax effect was below Rs. 10 lakhs.

What were the issues?

Maintainability of the revenue's appeal based on the tax effect and CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI V. DURGA RAO & SHRI D.S. SUNDER SINGH

For Appellant: Shri G.V.N. Hari, AR
Pronounced: 06.04.2018

आदेश / O R D E R

PER V. DURGA RAO, Judicial Member:

This appeal filed by the revenue is directed against order of the

CIT(A)-1, Guntur vide ITA No.188/CIT(A)-1/GNT/2014-15 dated

29.9.2016 for the assessment year 2008-09.

2.

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 1

ITA No.109 /Vizag/2017 M/s. Teja Constructions, Guntur below Rs.10 lakhs. As per the 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. relied on the grounds of appeal. In view

of the above, the appeal filed by the revenue is not maintainable.

Hence, the same is dismissed.

3.

In the result, the appeal filed by the revenue is dismissed. The above order was pronounced in the open court on 6th Apr’18.

Sd/- Sd/- ( ड.एस. . . . सु�दर "संह) (वी. दुगा�राव) (D.S. SUNDER SINGH) (V. DURGA RAO) लेखा सद�य/ACCOUNTANT MEMBER �या�यक सद�य/JUDICIAL MEMBER #वशाखापटणम /Visakhapatnam: 'दनांक /Dated : 06.04.2018 VG/SPS आदेश क� ��त)ल#प अ*े#षत/Copy of the order forwarded to:-

1.

अपीलाथ� / The Appellant – The ACIT, Circle-2(1), Guntur 2. ��याथ� / The Respondent – M/s. Teja Constructions, d.No.4-23-66/7, 4th Line, Mutyalareddy Nagar, Guntur 3. आयकर आयु+त / The Principal CIT, Guntur 4. आयकर आयु+त (अपील) / The CIT (A)-1, Guntur 5. #वभागीय ��त�न.ध, आय कर अपील�य अ.धकरण, #वशाखापटणम / DR, ITAT, Visakhapatnam 6. गाड� फ़ाईल / Guard file आदेशानुसार / BY ORDER // True Copy // Sr. Private Secretary ITAT, VISAKHAPATNAM

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