Deputy Commissioner Of Income Tax (TDS), Circle- 1(1), Bangalore V. M/s. Apple India Private Limited, Bangalore

ITA 1281/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 9733 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 06-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY MEHTA
• Assessee Lawyers: MANJEET SINGH
• Keywords: Tax effect; TDS

Judgement Text

ITA NO. 1281 TO 1285/BANG/2019 A.Y:2009-10 TO 2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI B.R BASKARNA , ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA 1281 TO 1285/BANG/2019 A. YS: 2009 10 TO 2013 14 RESPONDENT BY : SHRI. MANJEET SINGH, ADDL.CIT APPELLANT BY : SHRI. SANJAY MEHTA, CA ORDER PER BENCH THESE APPEALS ARE FILED BY REVENUE COMMON ORDER DATED 25/03/2019 PASSED BY LD.CIT(A)-13, BENGALURU, FOR ASSESSMENT YEARS 2009-10 TO 2013-14. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(1), BANGALORE. VS. M/S APPLE INDIA PRIVATE LTD., 19 FLOOR, CONCORDE TOWER C, UB CITY, NO. 24, VITTAL MALLYA ROAD, BANGALORE 560 001. PAN NO: AABCA1906H DATE OF HEARING : 01.01.2020 DATE OF PRONOUNCEMENT : 07.01.2020 ITA NO. 1281 TO 1285/BANG/2019 A.Y:2009-10 TO 2013-14 2 2. BOTH PARTIES SUBMITTED THAT TAX EFFECT PERTAINING TO AMOUNT DISPUTED BY REVENUE IS LESS THAN MONETARY LIMIT OF RS.50 LAKHS FIXED BY 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 INCOME TAX APPELLATE TRIBUNAL. 2.1. REVENUE HAS PLACED ON RECORD REQUEST FOR WITHDRAWING AFORESTATED APPEALS VIDE LETTERS DATED 06/11/2019 BY ITO (HQ-1) AND 09/09/2019 BY ACIT TDS CIRCLE 1(1). 3. TAKING INTO CONSIDERATION THE ABOVE, AND ALSO THE FACT THAT CBDT CIRCULAR UNDER REFERENCE APPLIES RETROSPECTIVELY EVEN TO PENDING APPEALS, WE HOLD THAT THE ABOVE LISTED APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND LIABLE TO BE DISMISSED IN LIMINE . IN THE RESULT, REVENUES APPEALS FOR YEARS UNDER CONSIDERATION STANDS DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 07 TH JANUARY, 2020. SD/- SD/- (B. R. BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 07 TH JANUARY, 2020. COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2. RESPONDENT; 3. CIT; 4. CIT(A); 5. DR 6. ITO (TDS) 7. GUARD FILE BY ORDER ASSISTANT REGISTRAR