DCIT, Bangalore V. Mr. Sanjay Shenoy, Bangalore

ITA 1221/BANG/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4799 (ITAT-BANGALORE)
• Duration Of Justice: 3 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 10-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: V SRINIVASAN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER I.T.A. NOS.1221/BANG/2016 & 2357/BANG/2018 (ASSESSMENT YEAR : 2007-08 & 2008 09) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(3)(1), BENGALURU. . APPELLANT. VS. SHRI. SANJAY SHENOY, NO.333, NOVA MILLER, T. THIMMAIAH ROAD, BENGALURU. PAN : AWOPS 3523 J .. RESPONDENT. APPELLANT BY : SHRI. SHAHNAWAZ UL RAHMAN, JCIT (DR)(ITAT), BENGALURU . RESPONDENT BY : SHRI. V. SRINIVASAN, ADVOCATE DATE OF HEARING : 10 .02.2020. DATE OF PRONOUNCEMENT : 24 .02.2020. O R D E R PER A. K. GARODIA, A.M. : THESE TWO APPEALS AT THE INSTANCE OF THE REVENUE ARE DIRECTED AGAINST A COMBINED ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, BENGALURU, DT. 23.03.2016. 2. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR REVENUE SUBMITTED THAT IN THIS APPEAL, THE TAX EFFECT PERTAINING TO THE AMOUNT DISPUTED BY THE REVENUE DOES NOT EXCEED THE MONETARY LIMIT OF RS.50 LAKHS FIXED BY THE CBDT IN CIRCULAR NO.17/2019 DT.08.08.2019, WHICH IS IN SUPERSESSION 2 ITA NOS.1221/BANG/2016 & 2357/BANG/2018 OF ITS CIRCULAR NO.03/2018 DT.11.07.2018 AND AMENDMENT DATED 20.08.2018, IN RELATION TO FILING OF APPEALS BEFORE THE 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 APPEALS FILED BY THE REVENUE ARE NOT MAINTAINABLE AND LIABLE TO BE DISMISSED IN LIMINE . 3. IN THE RESULT, REVENUES APPEALS FOR ASSESSMENT YEAR 2007-08 & 2008 09 ARE DISMISSED. REGISTRY IS DIRECTED TO INFORM THE PARTIES ACCORDINGLY. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- (BEENA PILLAI) JUDICIAL MEMBER SD/- (A. K. GARODIA) ACCOUNTANT MEMBER BANGALORE, DT. 24.02.2020. *NS COPY TO : 1 APPELLANT 4 CI T(A) 2 RESPONDENT 5 DR. ITAT, BANGALORE 3 CIT 6 GUARD FILE ASST. REGISTRAR INCOME TAX APPELLATE TRIBUNAL BANGALORE.