ITO, Davangere V. Sri. R.S. Shekarappa, Davangere

ITA 1156/BANG/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2393 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 14-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR P V PRADEEP KUMAR
• Keywords: Tax effect
• Section: 10; 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH C BEFORE S HRI JASON P BOAZ , ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER I.T . A. NO S . 1156 & 1158 / BANG /20 1 5 (ASSESSMENT YEAR S : 20 09 - 10 & 2010 - 11 ) INCOME TAX OFFICER, WARD 1(5) , DAV ANGERE . . APPELLANT. VS. SHRI R.S. SHEKARAPPA, KENCHAMBA TOWERS, COLLEGE ROAD, NITTUVALLI NEW EXTENSION, DAVANGERE. .. RESPONDENT. APPELLANT BY : DR. P. V. PRADEEP KUMAR, ADDL. CIT (D.R) R E SPONDENT BY : SHRI NARENDRA SHARMA , CA DATE OF H EARING : 30 .08.2018. DATE OF P RONOUNCEMENT : 05 .09 .201 8 . O R D E R PER SHRI JASON P BOAZ , A .M . : TH E ABOVE TWO APPEAL S AT THE INSTANCE OF THE REVENUE ARE DIRECTED AGAINST THE IMPUGNED ORDER S PASSED BY THE RESPECTIVE COMMISSIONER OF INCOM E TAX (APPEALS) DT.5.6.2015 FOR ASSESSMENT YEAR S 20 09 - 10 & 2010 - 11 . 2 IT A NO S . 1156 & 1158 /BANG/20 1 5 2. IN THE ABOVE APPEAL S , THE TAX EFFECT PERTAINING TO THE AMOUNT DISPUTED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF RS.20 LAKHS FIXED BY THE CBDT IN CIRCULAR N O .03/2018, DT.11.7.2018, WHICH IS ISSUED IN SUPERSESSION OF ITS CIRCULAR NO.21/2015 DT.10.12.2015, IN RELATION TO FILING OF APPEALS BEFORE THE INCOME TAX APPELLATE TRIBUNAL. TAKING INTO CONSIDERATION OF THE ABOVE, AND ALSO THE FACT THAT THE CBDT CIRCULAR UNDER REFER ENCE APPLIES RETROSPECTIVELY EVEN TO PENDING APPEALS, WE HOLD THAT THE ABOVE TWO APPEAL S FILED BY THE REVENUE IS NOT MAINTAINABLE AND LIABLE TO BE DISMISSED IN LIMINE . 3. IN THE RESULT, BOTH THE APPEALS OF REVENUE FOR ASSESSMENT YEAR S 20 09 - 10 & 2010 - 11 ARE DISMI SSED. REGISTRY IS DIRECTED TO INFORM THE PARTIES ACCORDINGLY. ORDER PRONOUNCED IN THE OPEN COURT ON THE 5TH DAY OF SEPT., 201 8 . SD/ - ( LALIET KUMAR ) JUDICIAL MEMBER SD/ - ( JASON P BOAZ ) ACCOUNTANT MEMBER BANGALORE, DT. 05 .09.2018. *RED DY GP 3 IT A NO S . 1156 & 1158 /BANG/20 1 5 COPY TO : 1 APPELLANT 4 CIT(A) 2 RESPONDENT 5 DR. ITAT, BANGALORE 3 CIT 6 GUARD FILE SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL BANGALORE.