ITO, Bangalore V. Smt. Chandramma C, Bangalore

ITA 1197/BANG/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7662 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 1 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-08-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 07-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R RAMESH J
• Assessee Lawyers: V SRINIVASAN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, B E NGAL U R U BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI LALI E T KUMAR, JUDICIAL MEMBER ITA NO. 1197 / BANG/ 201 6 (ASSESSMENT YEAR : 201 1 - 12 ) INCOME - TAX OFFICER, WARD 6(2)(3), BENGALURU. VS. APPELLANT SMT. CHANDRAMMA C, NO.43, 2 ND D CROSS, DEFEN C E COLONY, HAVANUR EXTENSION, HASARAGHATTA MAIN ROAD, BENGALURU - 560057. PAN:ADQPT 8978 H RESPONDENT APPELLANT BY : SHRI B.R.RAMESH, JCIT(DR). RESPONDENT BY : SHRI V.SRINIVASAN, ADV OCATE. DATE OF HEARING : 24/07/2018 DATE OF PRONOUNCEMENT : 27 /0 7 /2018 O R D E R PER I NTURI RAMA RAO, AM : THE INSTANT APPEAL IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME - TAX(APPEALS), BENGALURU - 6, BENGALURU, DATED 23/03/2016 FOR THE ASSESSMENT YEAR 2011 - 12. IT IS STATED BEFORE US THAT THE TAX EFFECT IN THIS CASE CASES IS LESS THAN RS. 20 LAKHS AND THEREFORE THE CIRCULAR NO. 3/2018 DATED 11.07.2018 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES (CBDT) IN EXERCISE OF I TS POWER VESTED UNDER SEC. 268A(1) OF THE IT ACT COMES INTO PLAY WHEREIN, THE MONETARY LIMIT FOR FILING THE APPEALS BY THE REVENUE BEFORE THE ITAT AND VARIOUS HIGH COURTS AS WELL AS APEX COURT ARE REVISED WITH AN OBJECT OF THE REDUCING THE TAX LITIGATION. VIDE PARA 3 OF THE SAID CIRCULAR (SUPRA) IT IS STATED THAT IN CASES WHERE THE TAX ITA NO . 1197 /BANG/201 6 PAGE 2 OF 2 EFFECT IN THE APPEALS TO BE FILED BEFORE THE APPELLATE TRIBUNAL DOES NOT EXCEED RS. 20 LAKHS APPEALS SHOULD NOT BE FILED. THUS TAKING A NOTE OF CBDT CIRCULAR NO. 03/2018, DAT ED 11.07.2018 AND CONSIDERING THE FACT THAT THE TAX EFFECT IN THE INSTANT APPEAL IS LESS THAN RS. 20 LAKHS, THE PRESENT APPEAL DESERVES TO BE DISMISSED AS NOT PRESSED / NOT MAINTAINABLE. HOWEVER, WE MAKE IT CLEAR THAT THE ISSUES RAISED IN THE INSTANT APPEA L ARE LEFT OPEN TO BE EXAMINED IN THE APPROPRIATE PROCEEDINGS, IF ARISES, IN FUTURE. AT THE SAME TIME WE ALSO MAKE IT CLEAR THAT IF THE APPEAL FALL IN ANY OF THE EXCEPTIONS REFERRED TO IN THE ABOVE SAID CBDT CIRCULAR, THE REVENUE IS AT LIBERTY TO MOVE AN A PPLICATION FOR RECALLING THE ORDER IF SO ADVISED. 2. ACCORDINGLY, IN THE LIGHT OF CBDT CIRCULAR NO.03/2018 DATED 11/07/2018 THE APPEAL STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH JULY 2018. S D/ - SD/ - ( LALI E T KUMAR ) (INT URI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE : B EN GAL URU D A T E : 27 /0 7 / 2018 SRINIVASULU, SPS COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A) 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY INCOME - TAX APPELLATE TRIBUNAL BANGALORE