ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. RADHIKA VEGETABLE OILS PRIVATE LIMITED, , VISAKHAPATNAM
In the result, the appeals of the revenue as well as the assessee and cross objections of the assessee are dismissed
ITA 475/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2019AY 2014-15
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.415 & 416/Viz/2018 (निर्धारण वर्ा/Assessment Years : 2013-14 & 2014-15) M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.No.474 & 475/Viz/2018 (निर्धारणवर्ा/Assessment Years : 2013-14 & 2014-15) Asst.Commissioner Of Vs. M/S Radhika Vegetable Income Tax Oils(P) Ltd., Circle-3(1) Sreeram Nagar Visakhapatnam Garividi, Vizianagaram [Pan : Aaacr8333C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.132 & 133/Viz/2018 (Arising Out Of I.T.A.No.474/Viz/2018 & 475/Viz/2018 Respectively) (निर्धारणवर्ा/Assessment Year: 2013-14 & 2014-15) Z M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Smt Suman Malik, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 16.04.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30 .04.2019
For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt Suman Malik, DR
Section 131Section 143(2)
delay in filing the appeal is condoned and the appeal is admitted.
2. These appeals are filed by the assessee and the revenue against the orders of the Commissioner of Income Tax (Appeals) [CIT(A)]-1,
Visakhapatnam, vide I.T.A.No.0009/2016-17/ACIT-C-3(1),VSP/2017-18
dated 21.06.2018 and I.T.A.No.10409/2016-17/ACIT-C-3(1), VSP/2017-18
dated 21.06.2018. Cross Objections are also filed by the assessee supporting