Dy. Commissioner of Income Tax, Circle-4(2)(1), Bangalore V. Mr P Vijaydeva Reddy, Bangalore

ITA 1441/BANG/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1555 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 12-12-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 21-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S RAMASUBRAMANIAN
• Assessee Lawyers: K N DHANDAPANI
• Keywords: Tax effect; TDS
• Section: 13

Judgement Text

ITA NO. 1 441 ( B)/201 7 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : B, BANGALORE BEFORE SHRI A.K.GARODIA , ACCOUNTANT MEMBER AND SHRI BEENA PILLAI, JUDICAL MEMBER ITA NO.1 441 (BANG)/201 7 (ASSESSMENT YEAR : 200 9 - 10 ) THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 4( 2 )( 1 ), III FLOOR, BMTC BUILDING, KORAMANGALA, BANGALORE. APPELLANT VS SHRI P.VIJAYDEVA REDDY, NO.9, BEHIND SANDHYA TENT, VENKATESHWARA LAYOUT,MADIVALA, BANGALORE - 560 068 PAN NO. A B LPR5978C RESPONDENT REVENUE BY : SHRI K.N. D H ANDAPANI, ADDL. CIT APPELLANT BY : S HRI S. RAMASUBRAMANIAN, CA DATE OF HEARING : 12 - 1 2 - 2019 DATE OF PRONOUNCEMENT : 13 - 1 - 2019 O R D E R PER S MT. BEENA PILLAI, JUD ICIAL MEMBER THIS APPEAL HAS BEEN FILED BY REVENUE AGAINST ORDER OF LD.CIT(A) - 4 , BANGALORE DATED 24 - 02 - 2017 FOR ASSESSMENT YEAR 20 0 9 - 10 . 2. WE HAVE CONSIDERED RIVAL SUBMISSIONS BY BOTH SIDES. ITA NO. 1 441 ( B)/201 7 2 3. AS PER LATEST NOTIFICATION ISSUED BY CBDT, NO APPEAL IS TO BE FILED BEFORE TRIBUNAL, IF TAX EFFECT IS BELOW RS.50.00 LAKHS AND SINCE IN PRESENT CASE, TAX EFFECT OF ALLEGED ISSUE IS BELOW RS.50.00 LAKHS, APPEAL OF REVENUE IS NOT MAINTAINABLE DUE TO LOW TAX . THIS IS BY NOW SETTLED POSITION OF LAW THAT CBDT INSTRUCTION IS APPLICABLE TO PENDING APPEALS . HENCE, WE DISMISS R EVENUES APPEAL ON NON - MAINTAINABILITY DUE TO L OW TAX EFFECT. WE ALSO GRANT LIBERTY TO REVENUE TO PREFER MISCELLANEOUS PE T I TI ON , IN THE EVE NT , IT IS ESTABLISHED THAT THE ISSUE INVOLVED I N PRESENT APPEAL FALLS INTO EXCEPTION CARVED OUT BY CBDT. 4 . IN THE RESULT, APPEAL FILED BY REVENUE IS DISMISSED. ORDER P RONOUNCED IN THE OPEN COURT ON 13 - 12 - 2019. SD/ - SD/ - ( A.K.GARODIA) ( BEENA PILLAI ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13 - 12 - 2019 *AM 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 ASST. REGISTRAR ITA NO. 1 441 ( B)/201 7 3