DCIT, V. Sri. I. Abdul Salam,

ITA 1122/BANG/2013

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2166 (ITAT-BANGALORE)
• Duration Of Justice: 5 year(s) 4 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2004-2005
• Appeal Filed On: 15-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: shri dilip; Shri K V Arvind
• Assessee Lawyers: S V RAVISHANKAR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA NO.1122/BANG/2013 ASSESSMENT YEARS : 2004-05 DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2(3), BENGALURU. VS. SRI ABDUL SALAM, BAITH US SHERINA, BEHIND SHOWKATH MANZIL, CHOKKABBETTU SURATKAL. PAN : AESPI 6208D. APPELLANT RESPONDENT CO NO.18/BANG/2014 ASSESSMENT YEAR : 2004-05 BY ASSESSEE REVENUE BY : SHRI DILIP, ADVOCATE JR. STANDING COUNSEL TO SHRI K.V ARVIND, SR. STANDING COUNSEL ASSESSEE BY : SHRI S.V RAVISHANKAR, ADVOCATE DATE OF HEARING : 14-11-2018 DATE OF PRONOUNCEMENT : 16-11-2018 O R D E R PER BENCH THIS APPEAL IS FILED BY THE REVENUE AGAINST THE ORD ER DATED 20 TH MARCH, 2013 OF THE CIT(APPEALS), MYSORE PERTAINING TO ASSESSMENT YEAR 2004-05. THE ASSESSEE HAS FILED CROSS- OBJECTION AGAINST THE VERY SAME ORDER OF THE CIT(A) . ITA NO.1122/BANG/2013 CO NO.18/B/2014 PAGE 2 OF 4 2. ADMITTEDLY, THE TAX EFFECT IN THIS APPEAL BY THE RE VENUE IS LESS THAN RS.20 LAKHS. IN VIEW OF THE CBDT CIRCULA R NO.3/2018 DATED 11.07.2018, THE REVENUE CANNOT FILE APPEAL BE FORE THE TRIBUNAL WHERE THE TAX EFFECT IS LESS THAN RS.20 LA KHS. SINCE THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS.20 LAKHS, THIS APPEAL OF THE REVENUE IS LIABLE TO BE DISMISSED AS NOT MAINTAINABLE. ACCORDINGLY, THE APPEAL OF THE REVEN UE IS DISMISSED. 3. IN VIEW OF THE DISMISSAL OF THE REVENUES APPEAL, T HE CROSS-OBJECTION IS ALSO DISMISSED AS INFRUCTUOUS. 4. IN THE RESULT, THE REVENUES APPEAL AND THE CROSS- OBJECTION OF THE ASSESSEE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 16 TH DAY OF NOVEMBER, 2018 . SD/- SD/- ( INTURI RAMA RAO) ( N.V. VASUDEV AN) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 16 TH NOVEMBER, 2018. / VMS / ITA NO.1122/BANG/2013 CO NO.18/B/2014 PAGE 3 OF 4 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE. ITA NO.1122/BANG/2013 CO NO.18/B/2014 PAGE 4 OF 4 1. DATE OF DICTATION 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO SR.P.S .. 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER .. 5. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE S R. P.S. .. 6. DATE OF UPLOADING THE ORDER ON WEBSITE.. 7. IF NOT UPLOADED, FURNISH THE REASON FOR DOING SO .. 8. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 9. DATE ON WHICH ORDER GOES FOR XEROX & ENDORSEMENT 10. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 11. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER . 12. THE DATE ON WHICH THE FILE GOES TO DISPATCH SEC TION FOR DISPATCH OF THE TRIBUNAL ORDER . 13. DATE OF DESPATCH OF ORDER. ..