ITO, V. Shri. Denzil D Souza,

ITA 1675/BANG/2013

• Counselvise Citation: [2014] 140 COUNSELVISE.COM (IT) 80744 (ITAT-BANGALORE)
• Duration Of Justice: 10 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 03-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR P K SRIHARI ADD
• Assessee Lawyers: P DINESH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI , JUDICIAL MEMBER A ND SHRI JASON P.BOAZ, ACCOUNTANT MEMBER ITA NO. 16 75 / BANG/20 13 (ASSESSMENT YEAR: 20 0 9 - 10 ) INCOME - TAX OFFICER, WARD 1 ( 3 ), BANGALORE. A PPELLANT VS. SHRI DENZIL D SOUZA, DENIDA COTTAGE, ST.JOSEPH MONASTERY ROAD, JAJASHREE GATE, KULSHEKAR, MANGALORE. RESPONDENT PAN: ABHPD5716E APPELLANT BY: DR. P.K.SRIHARI, ADD.CIT(DR) . RESPONDENT BY: SHRI P.DINESH, ADVOCATE. DAT E OF HEARING : 2 1 /10/2014. DATE OF PRONOUNCEMENT: 21 /10/2014. O R D E R PER SMT.P.MADHAVI DEVI, JM: THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) - V I, BANGALORE, DATED 23/09/2013 FOR THE ASSESSMENT 2009 - 10 . THE REVEN UE IS AGGRIEVED BY THE ORDER OF THE CIT(A) IN GIVING RELIEF TO THE ASSESSEE. HOWEVER, IT IS SEEN THAT THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN RS. 4 LAKHS I.E. IT IS RS.3,07,000/ - . THEREFORE, IN V IEW OF THE CBDT INSTRUCTION ITA NO . 16 75 /BANG/20 1 DENZIL D SOUZA. PAGE 2 OF 2 NO.3/2011 DATED 9/2/2011 AND ALSO CBDT INSTRUCTION NO.5 /201 4 DATED 10/7/2014, THE APPEAL IS DISMIS SE D AS HAVING L O W TAX EFFECT. PRON OUNCED IN THE OPEN COURT ON 21 ST OF OCTO BER, 201 4. S D/ - SD/ - (JASON P BOAZ ) ( SMT. P.MADHAVI DEVI) ACCOUNTANT MEMBER JUDICIAL MEMBER EKSRINIVASULU COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE T RIBUNAL BANGALORE