ITO, Bangalore V. Sri. Thimma Reddy, Bangalore

ITA 1224/BANG/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7753 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-08-2017
• Assessment Year: misc
• Appeal Filed On: 13-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B R RAMESH
• Keywords: Tax effect

Judgement Text

ITA.1224/BANG/2016 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH 'A' BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND AND SHRI LALIET KUMAR, JUDICIAL MEMBER ITA NO.1224/BANG/2016 (ASST. YEAR 2008-09) THE INCOME - TAX OFFICER, WARD-6(3)(4), BENGALURU VS. SHRI THIMMA REDDY, ADDE VISHWANATHAPURA, HESARAGHATTA HOBLI, BENGLALURU 560097 PAN ARPPT1608P . APPELLANT . RESPONDENT APPELLANT BY : NONE REVENUE BY : SHRI B. R. RAMESH, JCIT DATE OF HEARING : 24-07-2018 DATE OF PRONOUNCEMENT : 24-07-2018 ORDER PER SHRI LALIET KUMAR, JUDICIAL MEMBER: THIS APPEAL AT THE INSTANCE OF THE REVENUE IS DIRE CTED AGAINST THE IMPUGNED ORDER DATED 18.03.2016, PASSED BY THE COMMISSIONER OF INCOME-TAX (APPEALS), BENGALURU -6, BENGALURU, FOR ASST. YEAR 2008-09, RAISING AS MANY AS SIX GROU NDS OF APPEAL. 02. NONE WAS PRESENT FOR THE ASSESSEE, AT THE TIME OF HEARING. AT THE OUTSET, THE LD. DR FOR THE REVENUE SUBMITTED BEFORE THE BENCH THAT THE ITA.1224/BANG/2016 PAGE - 2 TAX EFFECT PERTAINING TO THE AMOUNT DISPUTED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF RS. 20 LAKH FIXED BY THE CBDT IN CIRCULAR NO. 03/2018, DATED 11/07/2018, WHICH IS IN SUPERSES SION OF ITS CIRCULAR NO. 21/2015 DATED 10/12/2015, IN RELATION TO FILING OF APPEALS BEFORE THE INCOME TAX APPELLATE TRIBUNAL. TAKING INTO CONS IDERATION THE AFORESAID SUBMISSIONS OF BOTH THE ID. AUTHORIZED RE PRESENTATIVE FOR THE ASSESSEE AND THE DEPARTMENTAL REPRESENTATIVE FO R THE REVENUE AND ALSO THE FACT THAT THE CBDT CIRCULAR UNDER REFE RENCE APPLIES RETROSPECTIVELY EVEN TO PENDING APPEALS, WE HOLD TH AT THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND LIABLE TO BE DISMISSED IN LIMINE. 03.IN THE RESULT, THE REVENUE'S APPEAL FOR ASST. YE AR 2008-09 IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH JULY, 2018. SD/- SD/- (INTURI RAMA RAO) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL M EMBER BENGALURU DATED : 24 TH JULY, 2018 MCN* ITA.1224/BANG/2016 PAGE - 3 COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, BANGALORE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.