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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 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.
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.
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:-
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