Appeal Details
| RSA Number | 27625314 RSA 2010 |
|---|---|
| Assessee PAN | AFVPD7527H |
| Bench | Visakhapatnam |
| Appeal Number | ITA 276/VIZ/2010 |
| Duration Of Justice | 8 month(s) 27 day(s) |
| Appellant | The DCIT, Central Circle, Vijayawada |
| Respondent | Sri Duddela Padmanabhaiah, Vijayawada |
| Appeal Type | Income Tax Appeal |
| Pronouncement Date | 01-02-2011 |
| Appeal Filed By | Department |
| Order Result | Dismissed |
| Bench Allotted | DB |
| Tribunal Order Date | 01-02-2011 |
| Date Of Final Hearing | 31-01-2011 |
| Next Hearing Date | 31-01-2011 |
| Assessment Year | 2006-2007 |
| Appeal Filed On | 05-05-2010 |
| Judgment Text |
ITA 276/V/2010 DUDDELA PADMANABHAIAH VJA IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI BR BASKARAN ACCOUNTANT MEMBER ITA NO. 276 /VIZAG/ 20 10 ASSESSMENT YEAR : 2006 - 07 DCIT CENTRAL CIRCL E VIJAYAWADA SRI DUDDELA PADMANABHAIAH VIJAYAWADA (APPELLANT) VS. (RESPONDENT) PAN NO. AFVPD7527H APPELLANT BY: SHRI D.S. SUNDER SINGH SR. DR RESPONDENT BY: SHRI G.V.N. HARI CA ORDER PER SHRI S.K. YADAV JUDICIAL MEMBER : - THIS APPEAL BY THE RE VENUE IS DIRECTED AGAINST THE ORDER DATED 2 6 .0 2 .20 1 0 PASSED BY THE CIT (A) - I VIJAYAWADA AND IT PERTAINS TO THE ASSESSMENT YEAR 2006 - 07 . 2. BOTH THE PARTIES HAVE AGREED THAT THE REVENUE EFFECT IN EACH CASE IS LESS THAN RS.2 00 000/ - AND AS SUCH THE SAME ARE LIABLE TO BE DISMISSED IN VIEW OF JUDGEMENT OF THE JURISDICTIONAL HIGH COURT IN THE CASE OF C.I.T. VS A. RAJENDRA PRASAD (299 ITR 227) . IN THE SAID DECISION HONBLE COURT HAS HELD THAT THE CBDT INSTRUCTIONS FIXING MONETARY LIMITS FOR FILING APPEALS A RE STATUTORY IN NATURE AS THEY WERE ISSUED BY THE CBDT IN EXERCISE OF POWERS UNDER SECTION 119 OF THE INCOME TAX ACT AND THE REVENUE HAS TO NECESSARILY FOLLOW THEM AND IF A CASE FALLS UNDER ONE OF THE EXCEPTIONS PROVIDED IN THE CIRCULARS A SPECIFIC GROUND SHOULD BE RAISED IN THAT REGARD. ADMITTEDLY THE REVENUE HAS NOT RAISED A SPECIFIC GROUND TO SHOW THAT THE CASE FALLS WITHIN THE EXCEPTIONS PROVIDED IN THE CIRCULARS OF CBDT. 3. UNDER THE CIRCUMSTANCES BY RESPECTFULLY FOLLOWING THE DECISION OF THE HON BLE ANDHRA PRADESH HIGH COURT CITED SUPRA WE DISMISS THE APPEAL AS UN - ITA 27 6/V/2010 DUDDELA PADMANABHAIAH VJA 2 ADMITTED ON THE GROUND THAT IT IS CONTRARY TO THE POLICY DECISION TAKEN BY THE CBDT. PRONOUNCED IN THE OPEN COURT ON 1.2 . 20 1 1 SD/ - SD/ - (BR BASKARAN) (SUNIL KUMAR YADAV) A CCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM DATED 1 ST FEBRUARY 20 1 1 COPY TO 1 DCIT CENTRAL CIRCLE VIJAYAWADA 2 S RI DUDDELA PADMANABHAIAH D.NO.54 - 16 - 8/25/6 BHARATHINAGAR VIJAYAWADA 3 THE CI T VIJAYAWADA 4 THE CIT (A) VIJAYAWADA 5 THE DR ITAT VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM
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