Income tax Officer, Ward- 1(1)(3), Bangalore V. M/s. Aviators India Private Limited, Bangalore

ITA 1093/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5222 (ITAT-BANGALORE)
• Duration Of Justice: 9 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-02-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 17-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJEET SINGH
• Keywords: Tax effect
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH A BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER I.T.A. NO.1093/BANG/2019 (ASSESSMENT YEAR: 2014 15) ITO, WARD 1 (1)(3), BENGALURU. . APPELLANT. VS. M/S. AVIATORS INDIA PVT. LTD., NO. 1310, 13 TH FLOOR, BRIGADE TOWERS, BENGALURU 560 034. PAN : AABCA4499H .. RESPONDENT. ASSESSEE BY : SHRI PRANAV KRISHNA, ADVOCATE REVENUE BY : SHRI MANJEET SINGH , ADDL. CIT DATE OF HEARING : 05.02.2020. DATE OF PRONOUNCEMENT : 20.02.2020. O R D E R PER A. K. GARODIA, A.M. : THIS APPEAL AT THE INSTANCE OF THE REVENUE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) 1, BENGALURU, DT. 12.02.2019. 2. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR REVENUE SUBMITTED THAT IN THIS APPEAL, THE TAX EFFECT PERTAINING TO THE AMOUNT DISPUTED BY THE REVENUE IS ONLY RS. 46,11,564/- WHICH IS LESS THAN THE MONETARY LIMIT OF RS.50 LAKHS FIXED BY THE CBDT IN CIRCULAR NO.17/2019, DT.08.08.2019, WHICH IS IN SUPERSESSION OF ITS CIRCULAR NO.03/2018 DT.11.07.2018 AND AMENDMENT DATED 20.08.2018, IN RELATION TO FILING OF APPEALS BEFORE THE 2 ITA NO. 1093 /BANG/2019 INCOME TAX APPELLATE TRIBUNAL. TAKING INTO CONSIDERATION THE ABOVE, AND ALSO THE FACT THAT THE CBDT CIRCULAR UNDER REFERENCE APPLIES RETROSPECTIVELY EVEN TO PENDING APPEALS, WE HOLD THAT THE ABOVE LISTED APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND LIABLE TO BE DISMISSED IN LIMINE . 3. IN THE RESULT, REVENUES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (N. V. VASUDEVAN) (ARUN KUMAR GARODIA) VICE PRESIDENT ACCOUNTANT MEMBER BANGALORE, DATED, THE FEBRUARY, 2020. /MS/ COPY TO: 1. APPELLANT 4. CIT (A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.