ITO, Ward-1, Guntur v. Pothakamuri Cecil Prem
[Citation -2019-LL-0830-1]

Citation 2019-LL-0830-1
Appellant Name ITO, Ward-1, Guntur
Respondent Name Pothakamuri Cecil Prem
Court ITAT-Visakhapatnam
Relevant Act Income-tax
Date of Order 30/08/2019
Assessment Year 2013-14
Judgment View Judgment
Keyword Tags tax effect • monetary limit
Bot Summary: ORDER PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the Revenue is directed against the order of Commissioner of Income Tax-2, Guntur, dated 14/08/2018 for the Assessment Year 2013-14. AR has submitted that the tax effect involved in this appeal is below Rs.50.00 lakhs and as per the CBDT Circular No. No.17/2019, dated 08/08/2019, this appeal is not maintainable and requested for dismissal of the same. DR fairly accepted that the tax effect involved in this appeal is below Rs. 50.00 lakhs. In view of the CBDT Circular No.17/2019, dated 08/08/2019, which was followed by Notification No.279/Misc/M-93/2018-ITJ, dated 20/08/2019 wherein clarified that the revised monetary limits mentioned in Circular No.17/2019 are applicable to all pending appeals also, this appeal filed by the Revenue is not maintainable and is dismissed accordingly. In the result, appeal filed by the Revenue is dismissed. Order Pronounced in open Court on this 30th day of August, 2019.


IN INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON BLE ACCOUNTANT MEMBER ITA No. 544/VIZ/2018 (Asst. Year : 2013-14) ITO, Ward-1, vs. Pothakamuri Cecil Prem, Guntur. S/o Jesteenaiah, D.No. 7-159/79, Ravipadu Road, Narasaropet (P & M), Guntur. PAN No. AJXPP 2406 R (Appellant) (Respondent) Assessee by : Shri I. Kama Sastry CA. Department By : Smt. Suman Malik Sr.DR Date of hearing : 28/08/2019. Date of pronouncement : 30/08/2019. ORDER PER V. DURGA RAO, JUDICIAL MEMBER This appeal by Revenue is directed against order of Commissioner of Income Tax (Appeals)-2, Guntur, dated 14/08/2018 for Assessment Year 2013-14. 2. When this appeal is taken up for hearing, ld.AR has submitted that tax effect involved in this appeal is below Rs.50.00 lakhs and as per CBDT Circular No. No.17/2019, dated 08/08/2019, this appeal is not maintainable and requested for dismissal of same. 2 ITA No.544/VIZ/2018 (Pathakamuri Cecil Prem) 3. On other hand, ld.DR fairly accepted that tax effect involved in this appeal is below Rs. 50.00 lakhs. 4. In view of CBDT Circular No.17/2019, dated 08/08/2019, which was followed by Notification No.279/Misc/M-93/2018-ITJ, dated 20/08/2019 wherein clarified that revised monetary limits mentioned in Circular No.17/2019 are applicable to all pending appeals also, this appeal filed by Revenue is not maintainable and is dismissed accordingly. 5. In result, appeal filed by Revenue is dismissed. Order Pronounced in open Court on this 30th day of August, 2019. Sd/- sd/- (D.S. SUNDER SINGH) (V. DURGA RAO) Accountant Member Judicial Member Dated: 30 t h August, 2019. vr/- Copy to: 1. Assessee Pothakamuri Cecil Prem, S/o Jesteenaiah, D.No. 7-159/79, Ravipadu Road, Narasaropet (P & M), Guntur. 2. Revenu-ITO, Ward-1, Guntur. 3. Pr.CIT, Guntur. 4. CIT(A)-2, Guntur. 5. D.R., Visakhapatnam. 6. Guard file. By order (VUKKEM RAMBABU) Sr. Private Secretary, ITAT, Visakhapatnam. ITO, Ward-1, Guntur v. Pothakamuri Cecil Prem
Report Error