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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:
These appeals filed by the revenue are directed against orders of
the CIT(A)-2, Guntur vide Appeal No.052/2013-14 dated 6.1.2017 &
009/2011-12 dated 5.12.2016 for the assessment years 2011-12 &
2008-09 respectively.
ITA No.168&194 /Vizag/2017 The Jampeta Co-op. Urban Bank Ltd, Rajamahendravaram
When these appeals are taken up for hearing, the Ld. Counsel for
the assessee has submitted that the tax effect involved in these appeals
is below Rs.10 lakhs. As per the circular No.21/2015 dated 10.12.2015
of CBDT being retrospective in nature, the appeals filed by the revenue
are not maintainable. The Ld. D.R. relied on the grounds of appeals. In
view of the above, the appeals filed by the revenue are not
maintainable. Hence, the same are dismissed.
In the result, the appeals filed by the revenue are 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-1(1), Rajamahendravaram 2. ��याथ� / The Respondent – The Jampeta Co-op. Urban Bank Ltd., D.No.46A, 28-28-34, Jampeta, Rajamahendravaram. 3. आयकर आयु+त / The Principal CIT, Rajahmundry 4. आयकर आयु+त (अपील) / The CIT (A)-2, 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