The Deputy Commissioner Of Income Tax (Exemptions), Circle- 1, Mangaluru V. M/s. PWD Labour Supply Society, Goa

ITA 1532/BANG/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 6331 (ITAT-PANAJI)
• Duration Of Justice: 2 year(s) 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: WT(D)
• Assessment Year: 2014-2015
• Appeal Filed On: 23-06-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RANJAN KUMAR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER I.T.A. Nos.1532 & 1533/BANG/2019 Assessment Years: 2014-15 & 2015-16 DCIT (E), Circle-1, Mangalore. Vs. M/s PWD Labour Supply Society, Ground Floor, PWD Office, Altinho, Panaji, Goa. (PAN: AAAAP4568P) Appellant Respondent Date of Hearing 14.06.2022 Date of Pronouncement 17.06.2022 Assessee by None Department by Shri Ranjan Kumar, CIT, DR ORDER PER C.M. GARG, JM: These appeals have been filed by the Revenue against the orders of the CIT(A), Panaji-1, dated 28.03.2019 for assessment years 2014-15 and 2015-16. 2. None appeared on behalf of the assessee. The ld. DR, at the outset, conceded that the tax effect involved in the grounds raised by the Revenue in each of these appeals is below Rs.50 lakhs. Therefore, in view of the CBDT Circular No.17/2019 dated 8 th August, 2019 and the subsequent clarification issued by the CBDT on 20 th August, 2019 explaining that the said Circular is applicable to all pending appeals, the appeals filed by the Revenue are not maintainable and have to be treated as withdrawn. 2 ITA Nos.1532 & 1533/Bang/2019 DCIT vs. M/s PWD Labour Supply Society 3. After hearing the ld. DR and on perusal of the record, we find that it is an undisputed fact that the tax effect involved in the grounds raised by the Revenue in each of these appeals is below Rs.50 lakhs, therefore, in view of the CBDT Circular No.17/2019 dated 8 th August, 2019 and the subsequent clarification dated 20 th August, 2019, vide F.No.279/Misc./M-93/2018-ITJ clarifying that the said Circular is applicable to all pending appeals, the appeals filed by the Revenue are not maintainable and have to be treated as withdrawn on account of low tax effect. Accordingly, the same are dismissed. 4. In the result, the appeals filed by the Revenue are dismissed. Order pronounced in the open court on 17 th June, 2022. Sd/- Sd/- (Girish Agrawal) (C.M. Garg) Accountant Member Judicial Member Dated: 17.06.2022 dk Copy of the order forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. Pr. CIT 5. DR, ITAT, Panaji, Goa. 6. Guard File True Copy By Order Sr. Private Secretary, ITAT Panaji Bench, Panaji (On Tour)