Income Tax Officer Ward-5(2)(3), Bangalore V. Shri T P Shihabuddin , Bangalore

ITA 1511/BANG/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 8729 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 08-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C H SUNDAR RAO
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH A BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER I.T.A. NO.1511/BANG/2018 (ASSESSMENT YEAR : 2010-11) INCOME TAX OFFICER, WARD 5(2)(3), BANGALORE. . APPELLANT. VS. SHRI. T. P. SHIHABUDDIN, HOTEL MAJESTIC ENTERPRISES, NO.10, TANK ROAD, SUBHASHNAGAR, BANGALORE-560 009. PAN : ACIPS 8863 K .. RESPONDENT. APPELLANT BY : SHRI. C. H. SUNDAR RAO, CIT RESPONDENT BY : NONE DATE OF HEARING : 11.07.2019. DATE OF PRONOUNCEMENT : 12.07.2019. O R D E R PER JASON P BOAZ, A.M. : THIS APPEAL AT THE INSTANCE OF THE REVENUE IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS)-5, BANGALORE DT.28.02.2018 FOR ASSESSMENT YEAR 2010-11. 2. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR REVENUE FILED A LETTER FROM THE ASSESSING OFFICER (AO) DATED 03.05.2019 STATING THAT IN THIS APPEAL, THE TAX EFFECT PERTAINING TO THE AMOUNT DISPUTED BY THE 2 ITA NO. NO.1511/BANG/2018 REVENUE; AT RS.19,39,765/- IS LESS THAN THE MONETARY LIMIT OF RS.20 LAKHS FIXED BY THE CBDT IN CIRCULAR NO.03/2018, DT.11.07.2018, WHICH IS IN SUPERSESSION OF ITS CIRCULAR NO.21/2015 DT.10.12.2015, 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 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 2010-11 IS DISMISSED. REGISTRY IS DIRECTED TO INFORM THE PARTIES ACCORDINGLY. ORDER PRONOUNCED IN THE OPEN COURT ON 12 TH JULY, 2019. SD/- (N. V. VASUDEVAN) VICE PRESIDENT SD/- (JASON P BOAZ) ACCOUNTANT MEMBER BANGALORE, DT. 12.07.2019. *NS COPY TO : 1 APPELLANT 4 CIT(A) 2 RESPONDENT 5 DR. ITAT, BANGALORE 3 CIT 6 GUARD FILE ASST. REGISTRAR INCOME TAX APPELLATE TRIBUNAL BANGALORE.