Deputy Commissioner of Income-Tax, Davangere V. Shri.M.S.Ravikumar, Chitradurga

ITA 1404/BANG/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2351 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 09-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR P V PRADEEP KUMAR
• Keywords: Tax effect
• Section: 194C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA NO. 1404 /BANG/201 6 ASSESSMENT YEAR : 20 10 - 11 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2 (1), DAVANGERE. VS. SHRI M.S. RAVIKUMAR, #31, TARALABALU CIRCLE, MUTHUGADUR, HOLALKERETQ., DIST: CHITRADURGA. PAN: ALOPR8355E APPELLANT RESPONDENT APPELLANT BY : DR. P.V. PRADEEP KUMAR, ADDL. CIT (DR) RESPONDENT BY : NONE DATE OF HEARING : 2 6 . 0 7 .2018 DATE OF PRONOUNCEMENT : 31 . 0 8 .2018 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE REVENUE AND THE SAME IS DIRECTED AGAINST THE ORDER OF LD. CIT (A), DAVANGERE DATED 26.02.2016 FOR ASSESSM ENT YEAR 2010-11. 2. THE GROUNDS RAISED BY THE REVENUE ARE AS UNDER. 1. THE ORDER OF THE COMMISSIONER OF INCOME TAX (APP EALS), DAVANGERE, IS OPPOSED TO THE LAW AND NOT ON THE FAC TS AND CIRCUMSTANCES OF THE CASE. 2. THE CIT (APPEAL) ERRED IN GRANTING RELIEF TO THE ASSESSEE ON THE DISALLOWANCES MADE U/S 40(A) (IA) FOR NON DEDUCTION OF TDS U/S 194C OF THE INCOME-TAX ACT, 1961. 3. WHETHER THE HON'BLE CIT (APPEAL) IS RIGHT IN GRA NTING RELIEF TO THE ASSESSEE ON THE DISALLOWANCE MADE ON ACCOUNT OF FRE IGHT CHARGES FOR NON PRODUCTION OF BILLS/VOUCHERS FOR VERIFICATION. 4. FOR THESE AND OTHER GROUNDS THAT MAY BE URGED UP ON, THE ORDER OF THE CIT(A) MAY BE REVERSED AND THAT ASSESSMENT ORDE R BE RESTORED. ITA NO. 1404/BANG/2016 PAGE 2 OF 2 5. THE APPELLANT CRAVES LEAVE TO ADD, ALTER, AMEND OR DELETE ANY OTHER GROUNDS ON OR BEFORE HEARING OF THE APPEAL. 3. AT THE VERY OUTSET, IT WAS POINTED OUT BY THE BE NCH TO THE LEARNED DR OF THE REVENUE THAT IN THIS APPEAL, THE TAX EFFECT IS BELO W RS. 20 LACS AND THEREFORE, AS PER THE RECENT CBDT INSTRUCTIONS AS PER CIRCULAR NO. 3/2018 DATED 11.07.2018, THIS APPEAL OF THE REVENUE IS NOT MAINT AINABLE. IN REPLY, LEARNED DR OF THE REVENUE HAD NOTHING TO SAY. 4. WE FIND THAT IN THIS APPEAL, THE TAX EFFECT IS B ELOW RS. 20 LACS AND THEREFORE, AS PER THE RECENT CBDT INSTRUCTIONS AS PER CIRCULAR NO . 3/2018 DATED 11.07.2018, THIS APPEAL OF THE REVENUE IS NOT MAINTAINABLE. AC CORDINGLY, THIS APPEAL OF THE REVENUE IS DISMISSED BECAUSE OF LOW TAX EFFECT. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- SD/- (SUNIL KUMAR YADAV) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 31 ST AUGUST, 2018. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.