Assistant Commissioner Of Income Tax Circle-1, Bellary V. M/s S.S Movement , Hospet

ITA 1544/BANG/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2324 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 11-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR P V PRADEEP KUMAR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH C BEFORE S HRI JASON P BOAZ , ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER I.T . A. NO. 1 544 / BANG /20 1 8 (ASSESSMENT YEAR : 20 1 3 - 14 ) ASST . COMMISSIONER OF INCOME TAX, CIRCLE 1 , B ELLARY . . APPELLANT. VS. M/S. S .S. MOVEMENTS, TRANSPORT CONTRACTORS, PADMA NILAYA, NEAR AYURVEDIC COLLEGE, SANKALAPUR, HOSPET 583 201 .. RESPONDENT. PAN ABSFS2602R APPELLANT BY : DR. P. V. PRADEEP KUMAR, ADDL. CIT (D.R) R E SPONDENT BY : NONE . DATE OF H EARING : 0 5 . 0 9 .2018. DATE OF P RONOUNCEMENT : 07 .09 .201 8 . O R D E R PER SHRI JASON P BOAZ , A .M . : TH IS APPEAL AT THE INSTANCE OF THE REVENUE IS DIRECTED AGAINST THE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) , GUL BARGA DT. 28.2.2018 FOR ASSESSMENT YEAR 201 3 - 14 . 2 IT A NO. 1 54 4 /BANG/20 1 8 2. IN THE ABOVE APPEAL, THE TAX EFFECT PERTAINING TO THE AMOUNT DISPUTED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF RS.20 LAKHS FIXED BY THE CBDT IN CIRCULAR N O .03/2018, DT.11.7.2018, WHICH IS ISSUED 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 OF THE ABOVE, AND ALSO THE FACT THAT THE CBDT CIRCULAR UNDER REFERENCE APPLIES RETROSPECT IVELY EVEN TO PENDING APPEALS, WE HOLD THAT THE ABOVE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND LIABLE TO BE DISMISSED IN LIMINE . 3. IN THE RESULT, REVENUE S APPEAL FOR ASSESSMENT YEAR 201 3 - 14 IS DISMISSED. REGISTRY IS DIRECTED TO INFORM TH E PARTIES ACCORDINGLY. ORDER PRONOUNCED IN THE OPEN COURT ON THE 7TH DAY OF SEPT., 201 8 . SD/ - ( LALIET KUMAR ) JUDICIAL MEMBER SD/ - ( JASON P BOAZ ) ACCOUNTANT MEMBER BANGALORE, DT. .09.2018. *REDDY GP 3 IT A NO. 1 54 4 /BANG/20 1 8 COPY TO : 1 APPELLANT 4 CIT(A) 2 RESPONDENT 5 DR. ITAT, BANGALORE 3 CIT 6 GUARD FILE SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL BANGALORE.