Appeal details
Counselvise Citation
[2020] 110 COUNSELVISE.COM (IT) 0298 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 year(s) 3 month(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
29-12-2020
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
C
Next Hearing Date
29-12-2020
Assessment Year
2002-2003
Appeal Filed On
28-09-2016
Judgement Text
ITA NO.1709/BANG/2016 SHRI MANOJ ARJUN MENDA, BENGALURU IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA NO.1709/BANG/2016 ASSESSMENT YEAR: 2002-03 ACIT CIRCLE-1(2)(1) BENGALURU VS. SHRI MANOJ ARJUN MENDA 45/1, MENDA HOUSE, FAIR FIELD LAYOUT RACE COURSE ROAD BENGALURU-560 001 PAN NO.ACJPM3636P APPELLANT RESPONDENT APPELLANT BY : SHRI KANNAN NARAYAN, D.R. RESPONDENT BY : SHRI V. SRINIVASAN, A.R. DATE OF HEARING : 29.12.2020 DATE OF PRONOUNCEMENT : 29.12.2020 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE APPEAL OF THE REVENUE IS DIRECTED AGAINST THE O RDER PASSED BY LD CIT(A)-1, BANGALORE FOR ASST. YEAR 2002-03. 2. AT THE TIME OF HEARING THE LD AR SUBMITTED THAT THE TAX EFFECT INVOLVED IN THE ISSUES URGED BY THE REVENUE IS LESS THAN 50 LAKHS. ACCORDINGLY IT WAS SUBMITTED THAT THE REVENUE IS PR ECLUDED FROM PURSUING THIS APPEAL AS PER CIRCULAR NO.17/2019 DAT ED 8/8/2019 ISSUED BY CENTRAL BOARD OF DIRECT TAXES, WHICH HAS BEEN CLARIFIED BY CBDT AS APPLICABLE TO ALL PENDING APPEALS, VIDE ITS INSTRUCTION DATED ITA NO.1709/BANG/2016 SHRI MANOJ ARJUN MENDA, BENGALURU PAGE 2 OF 3 20/8/2019. ACCORDINGLY, THE LD A.R SUBMITTED THAT THIS APPEAL IS REQUIRED TO BE DISMISSED IN LIMINE. 3. THE LD D.R, IN PRINCIPLE, AGREED WITH THE SUB MISSIONS MADE BY LD A.R. HOWEVER, HE SUBMITTED THAT THE REVENUE MAY BE GIVEN LIBERTY TO FILE MISCELLANEOUS APPLICATION TO RECALL THE ORD ER, IF THE PRESENT APPEAL OF THE REVENUE IS NOT COVERED BY THE CIRCULA R REFERRED ABOVE. 4. SINCE IT IS STATED THAT THE APPEAL OF REVENU E SHALL BE HIT BY THE MONETARY LIMITS PRESCRIBED BY THE CBDT IN ITS CIRCU LAR, REFERRED ABOVE, FOR PREFERRING APPEALS BEFORE THE TRIBUNAL, WE DISMISS THE APPEAL OF THE REVENUE IN LIMINE. HOWEVER, LIBERTY IS GIVEN TO THE REVENUE TO MOVE APPLICATION FOR RECALL OF THE ORDER , IF IT IS FOUND THAT THE TAX EFFECT INVOLVED ON THE ISSUES DISPUTED IN T HE APPEAL IS MORE THAN 50 LAKHS OR IF IT IS FOUND THAT THE ISSUES CON TESTED THEREIN FALL IN THE CATEGORY OF EXCEPTIONS PRESCRIBED BY THE CBD T CIRCULAR. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH DEC, 2020 SD/- (GEORGE GEORGE K. ) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 29 TH DEC, 2020. VG/SPS ITA NO.1709/BANG/2016 SHRI MANOJ ARJUN MENDA, BENGALURU PAGE 3 OF 3 COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.
Mehul