ITO, Ward-1(3), Vijayawada v. Nadendla Anitha
[Citation -2016-LL-0920-44]

Citation 2016-LL-0920-44
Appellant Name ITO, Ward-1(3), Vijayawada
Respondent Name Nadendla Anitha
Court ITAT-Visakhapatnam
Relevant Act Income-tax
Date of Order 20/09/2016
Assessment Year 2009-10
Judgment View Judgment
Keyword Tags tax effect • monetary limit
Bot Summary: 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 1 ITA No.407/Vizag/2015 Nadendla Anitha, Vijayawada the revenue is not maintainable. The Ld. D.R. has not raised any objection. In view of the above, this appeal filed by the revenue is not maintainable. In the result, the appeal filed by the revenue is dismissed. Order pronounced in the open court on 20th Sept 16 Sd/- JUDICIAL MEMBER Visakhapatnam: Dated : 20.09.2016 VG/SPS Copy of the order forwarded to:- 1.


ITA No.407/Vizag/2015 Nadendla Anitha, Vijayawada IN INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM SMC BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER I.T.A.No.407/Vizag/2015 (Assessment Year: 2009-10) ITO, Ward-1(3), Nadendla Anitha, Vijayawada Vs. Vijayawada PAN: ABRPA 0934B] (Appellant) (Respondent) Appellant by : Shri M.K. Sethi, DR Respondent by : Shri C. Subrahmanyam, AR Date of hearing : 20.09.2016 Date of Pronouncement : 20.09.2016 O R D E R PER V. DURGA RAO, Judicial Member: This appeal is filed by revenue against order of CIT(A), Vijayawada dated 18.09.2015 for assessment year 2009-10. 2. When this appeal is taken up for hearing, Ld. Counsel for assessee has submitted that tax effect involved in this appeal is below Rs.10 lakhs. As per latest circular no.21/2015 dated 10.12.2015 of CBDT being retrospective in nature, appeal filed by 1 ITA No.407/Vizag/2015 Nadendla Anitha, Vijayawada revenue is not maintainable. Ld. D.R. has not raised any objection. In view of above, this appeal filed by revenue is not maintainable. Hence, same is dismissed. 3. In result, appeal filed by revenue is dismissed. Order pronounced in open court on 20th Sept 16 Sd/- (V. DURGA RAO) JUDICIAL MEMBER Visakhapatnam: Dated : 20.09.2016 VG/SPS Copy of order forwarded to:- 1. Appellant ITO, Ward-1(3), Vijayawada 2. Respondent Ms. Nadendla Anitha, D/o Sri Dhanekula Lakshmaiah, D.No.6-67, Devineni Vari Street, Near Post Office, Gollapudi, Vijayawada, Krishna Dist. 3. CIT, Vijayawada 4. CIT(A), Vijayawada 5. DR, ITAT, Visakhapatnam 6. Guard file BY ORDER // True Copy // (Sr.Private Secretary) ITAT, VISAKHAPATNAM 2 ITO, Ward-1(3), Vijayawada v. Nadendla Anitha
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