The Income Tax Officer Ward-1, Mangalore V. M/s. Ursuline Franciscan Congregation, Mangalore

ITA 1420/BANG/2017

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 7720 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 19-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SOUMYA KRISHNAMOORTHY
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 1420 / BANG /201 7 ASSESSMENT YEAR : 20 1 2 - 1 3 THE INCOME TAX OFFICER (E), WARD 1, MANGALURU. VS. M/S. URSULINE FRANCISCAN CONGREGATION, SOMARPANN, DERALAKATTE, MANGALURU. PAN : A AATU 0491 M APPELLANT RESPONDENT REVENUE BY : SHRI. SUNIL KUMAR AGARWAL, ADDL. CIT ASSESSEE BY : SMT. SOUMYA KRISHNAMOORTHY , ADVOCATE DATE OF HEARING : 25 . 1 1 .201 9 DATE OF PRONOUNCEMENT : 29.01.2020 O R D E R PER A. K. GARODIA, AM THIS APPEAL IS FILED BY THE REVENUE AND THE SAME IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A), MANGALURU, DATED 13.03.2017, FOR ASSESSMENT YEAR 2012-13. 2. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR REVENUE SUBMITTED THAT IN THIS APPEAL, 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. 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 ITA NO. 1420/BANG/2017 PAGE 2 OF 2 ABOVE LISTED APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND LIABLE TO BE DISMISSED IN LIMINE. 3. IN THE RESULT, REVENUES APPEAL FOR ASSESSMENT YEAR 2012-13 IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- SD/- ( PAVAN KUMAR GADALE ) ( A. K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE. DATED: 29 TH JANUARY, 2020. /NS/* COPY TO: 1. APPELLANT S 2. RESPON DENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.