Income Tax Officer, Ward - 5(2)(1), Bangalore V. Shri. Dodballapur Venueopalaiah Bharat, Bangalore

ITA 1279/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5228 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 19-02-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 06-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R PREMI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH C BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I.T.A. NO.1279 & 1280/BANG/2019 (ASSESSMENT YEAR : 2014-15) ITO, WARD 5 (2)(1), BENGALURU. . APPELLANT. VS. M/S. DODBALLAPUR VENUGOPALAIAH BHARATH, NO. 43/1, SIDDANNA LANE, CUBBONPET, BENGALURU 560 002. PAN : ADQPB5890A .. RESPONDENT. ASSESSEE BY : NONE REVENUE BY : SMT. R. PREMI, JC I T DR DATE OF HEARING : 19.02.2020. DATE OF PRONOUNCEMENT : 20.02.2020. O R D E R PER BENCH : THESE TWO APPEALS ARE FILED BY THE REVENUE AND THESE ARE DIRECTED AGAINST TWO SEPARATE ORDERS OF LEARNED CIT (A) 5 BENGALURU BOTH DATED 25.03.2019 FOR THE SAME A. Y. I.E. A. Y. 2014 15. OUT OF THESE TWO APPEALS, ONE APPEAL IS IN QUANTUM PROCEEDINGS AND THE SECOND APPEAL IS IN PENALTY PROCEEDINGS U/S 271 (1) (C). BOTH APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY WAY OF THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2 ITA NOS. 1279 & 1280 /BANG/2019 2. NONE APPEARED ON BEHALF OF THE ASSESSEE BUT THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR REVENUE SUBMITTED THAT IN EACH OF THESE TWO APPEALS, THE TAX EFFECT PERTAINING TO THE AMOUNT DISPUTED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF RS.50 LAKHS FIXED BY THE CBDT IN CIRCULAR NO.17/2019, DT.08.08.2019, WHICH IS IN SUPERSESSION 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. HENCE, THESE APPEALS WERE HEARD EX PARTE QUA THE ASSESSEE AND 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, BOTH OF THE REVENUES APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- (PAVAN KUMAR GADALE) J U D I C I AL MEMBER SD/- (A. K. GARODIA) A CC OUNT ANT MEMBER BANGALORE, DT. 20.02.2020. *NS 3 ITA NOS. 1279 & 1280 /BANG/2019 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.