The Assistant Commissioner of Income TAx (Exemptions) Circle-1 , Mangalore V. M/s The Karanataka Goa Discalced Carmelites , Mangalore

ITA 1628/BANG/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2374 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 16-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI A.K. GARODIA , ACCOUNTANT MEMBER S. NO. ITA NO. /ASST. YEAR APPELLANT RESPONDENT APPELLANT BY RESPONDENT BY 1. 2017/BANG/2018 AY: 2007-08 THE INCOME TAX OFFICER (EXEMPTIONS), WARD 1, HUBLI. M/S. CHITRADURGA URBAN DEVELOPMENT AUTHORITY, C.K. PURA, CHITRADURGA. PAN: AAALC 0135A SHRI M. NARASIMHARAJU, JT.CIT(DR)(ITAT), BENGALURU. SHRI SANDEEP, C.,CA 2. 2007/BANG/2017 AY: 2014-15 THE INCOME TAX OFFICER, WARD 4, TUMAKURU. M/S. PANDURANGA CREDIT CO-OP. SOCIETY LTD., 1 ST FLOOR, KAS COMPLEX, M G ROAD, OPP.ARYA BALIKAPATASALA TUMAKURU 572 108. PAN: AAAAP 5494L NONE 3. 2057/BANG/2017 AY: 2009-10 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1, BELLARY. SHRI R. CHARUCHANDRA, PROP. SRINIDHI MINES, DR. NAGA GOUDA GARDEN, OLD MEDAR ROAD, HOSPET PAN: AHOPR 5041H NONE 4. 1960/BANG/2017 AY: 2010-11 THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 5(3)(1), BANGALORE. SRI NAYANA SAMARANAYAKE, NO.3, TOWER-E, 4 TH & 5 TH FLOOR, GOOGLE INDIA PVT. LTD., RMZ INFINITY OLD MADRAS ROAD, BENGALURU 560016 PAN: CDXPS 5458N NONE 5- 6. 1746/BANG/2017 1749/BANG/2017 AY: 2013-14 THE INCOME TAX OFFICER, WARD-1 & TPS, BAGALKOT. SHRI ISHWAR S KUDARI- KANNUR, L/H OF LATE SRI SIDDAPPAKUDARIKANNUR SMT. MAHESHWARI S. KUDARIKANNUR, WARD 11, 11 TH CROSS, NEAR VIDYAGIRI BUS STAND, VIDYAGIRI, BAGALKOT. PAN: CITPK 5132G NONE ITA NO. 2017/BANG/2018 & 17 ORS. PAGE 2 OF 4 S. NO. ITA NO. /ASST. YEAR APPELLANT RESPONDENT APPELLANT BY RESPONDENT BY 7. 1501/BANG/2017 AY: 2012-13 THE INCOME TAX OFFICER, WARD 4(1)(1), BENGALURU. M/S. LOGIN INFOTECH PVT. LTD., NO.63, 1 ST MAIN, SESHADRIPURAM, BENGALURU 560 020. PAN: AAACL 4949G SHRI M. NARASIMHARAJU, JT.CIT(DR)(ITAT), BENGALURU. SMT. PRATHIBA, ADVOCATE 8. 43/BANG/2017 AY: 2010-11 THE INCOME TAX OFFICER, WARD 4, RAICHUR. SHRI S. SARANGOUDA, H.NO.11-08-70, BRESHTWARPET, RAICHUR. PAN: BOXPS 8653B NONE 9. 1666/BANG/2018 AY: 2011-12 THE INCOME TAX OFFICER, WARD 6(2)(5), BANGALORE. SHRI M. PRAKASH, NO.382, 3 RD MAIN, 10 TH CROSS, R.H.C.S. LAYOUT, ANNAPOORNESHWARI NAGAR, BANGALORE 560 091. PAN: ANPPP 6895L SHRI H. GURUSWAMY, ITP. 10. 1519/BANG/2018 AY: 2013-14 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(2), BENGALURU. M/S. MAINI MATERIAL MOVEMENT PVT. LTD., 6 TH FLOOR, DEVATHA PLAZA, RESIDENCY ROAD, BANGALORE 560 025. PAN: AABCM8922D MS. SUSAN MATHEW, CA 11. 1628/BANG/2018 AY: 2014-15 THE ASST. COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE 1, MANGALURU. M/S. THE KARNATAKA GOA DISCALCED CARMELITES, 3-13-1246, KARNATAKA GOA PROVINCE, CARMEL HILL, MANGALORE 575 005. PAN: AAAAT 3106F SHRI SURESH MUTHUKRISHNAN, CA 12. 1161/BANG/2018 AY: 2010-11 THE INCOME TAX OFFICER, WARD 7(2)(4), BANGALORE. SHRI ABHAY KUMAR HIRAN, NO.716, 2 ND CROSS, K.R. ROAD, BSK 2 ND STAGE, BENGALURU 560 070. PAN: AAJPH 5226L SHRI AMAN S. PIRGAL, ITP ITA NO. 2017/BANG/2018 & 17 ORS. PAGE 3 OF 4 S. NO. ITA NO. /ASST. YEAR APPELLANT RESPONDENT APPELLANT BY RESPONDENT BY 13. 889/BANG/2018 AY: 2010-11 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(3), BENGALURU. SRI KIRAN KUMAR MAHASAMUDRAM, NO.899, 1 ST CROSS, 1 ST MAIN, GEETHANJALI LAYOUT, NEW THIPPASANDRA, BENGALURU 560 075. PAN: AEEPM0861M SHRI M. NARASIMHARAJU, JT.CIT(DR)(ITAT), BENGALURU. SHRI K. GAJENDRA RAO, ADVOCATE 14- 16. 1103 TO 1105/BANG/2018 AY: 2009-10 2010-11 2012-13 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(1), BENGALURU. SMT. RAJANI CHANDRASHEKAR BHAT, NO.70, 5 TH B CROSS, NARAYANAPPA LAYOUT, R T NAGAR, BANGALORE 560 032. PAN: AEWPB 7448F NONE 17. 1348/BANG/2018 THE INCOME TAX OFFICER (EXEMPTIONS), WARD 1, MANGALORE. M/S. SRI SAMPUTA NARASIMHA SWAMY, SRI SUBRAMANYA MUTT, KUKKE SUBRAMANYA. SULLIA. PAN: AAFTS 5201E NONE 18. 1982/BANG/2017 THE INCOME TAX OFFICER WARD 2, HOSPET. M/S PRATHAMIKA KRUSHI PATTINA SAHAKARA SANGHA (N), D.NO.350, WARD NO.15, AMARAVATI, HOSPET. PAN: AAAJP 0326N SHRI SANDEEP C CA DATE OF HEARING : 01 .0 8 .201 8 DATE OF PRONOUNCEMENT : 31 .08.2018 O R D E R PER N.V. VASUDEVAN, JUDICIAL MEMBER THESE APPEALS ARE PREFERRED BY THE REVENUE AGAI NST THE RESPECTIVE ORDERS OF CIT(APPEALS) RELATING TO DIFFERENT ASSESS MENT YEARS. ITA NO. 2017/BANG/2018 & 17 ORS. PAGE 4 OF 4 2. ADMITTEDLY, THE TAX EFFECT IN EACH OF THESE APP EALS BY THE REVENUE IS LESS THAN RS.20 LAKHS. IN VIEW OF THE CBDT CIRC ULAR NO.3/2018 DATED 11.07.2018, THE REVENUE CANNOT FILE APPEALS BEFORE THE TRIBUNAL WHERE THE TAX EFFECT IS LESS THAN RS.20 LAKHS. SINCE THE TAX EFFECT IN THE PRESENT APPEALS ARE LESS THAN RS.20 LAKHS, THESE APPEALS OF THE REVENUE ARE LIABLE TO BE DISMISSED AS NOT MAINTAINABLE. ACCORDINGLY, THE APPEALS OF THE REVENUE ARE DISMISSED. 3. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AR E DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 31 ST DAY OF AUGUST, 2018. SD/- SD/- ( A.K. GARODIA ) ( N.V. VASUDEVAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 31 ST AUGUST, 2018. / D ESAI S MURTHY / COPY TO: 1. THE APPELLANT (S) 2. THE RESPONDENT (S) 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6 . GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY ITAT, BANGALORE.