Assistant Commissioner of Income-Tax, Bangalore V. M/s.Mamata Constructions, Bangalore

ITA 1711/BANG/2016

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 9722 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 11 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 28-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SIDDAPPAJI R N BENGALURU
• Assessee Lawyers: MRS SUMAN LUNKAR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI A.K. GARODIA , ACCOUNTANT MEMBER I TA NO. 1711/BANG/2016 ASSESSMENT YEAR : 2012 - 13 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2)(1), BENGALURU. VS. M/S. MAMATA CONSTRUCTIONS, NO.201-A, II FLOOR, QUEENS CORNER APTS., NO.3, QUEENS ROAD, BENGALURU 560 001. PAN: AACFM 0065F APPELLANT RESPONDENT APPELLANT BY : SHRI SIDDAPPAJI R.N., ADDL.CIT(DR)(ITAT), BENGALURU . RE S PONDENT BY : MRS. SUMAN LUNKAR, CA DATE OF HEARING : 05 .0 9 .201 8 DATE OF PRONOUNCEMENT : 24 .09.2018 O R D E R PER N.V. VASUDEVAN, JUDICIAL MEMBER THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST T HE ORDER DATED 06.06.2016 OF THE CIT(APPEALS)-1, BANGALORE RELATIN G TO ASSESSMENT YEAR 2012-13. 2. ADMITTEDLY, THE TAX EFFECT IN THIS APPEAL BY TH E REVENUE IS LESS THAN RS.20 LAKHS. IN VIEW OF THE CBDT CIRCULAR NO.3/201 8 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 APPEAL IS LESS ITA NO. 1711/BANG/2016 PAGE 2 OF 2 THAN RS.20 LAKHS, THIS APPEAL OF THE REVENUE IS LIA BLE TO BE DISMISSED AS NOT MAINTAINABLE. ACCORDINGLY, THE APPEAL OF THE REVEN UE IS DISMISSED. 3. IN THE RESULT, THE REVENUES APPEAL IS DISMISSE D. PRONOUNCED IN THE OPEN COURT ON THIS 24 TH DAY OF SEPTEMBER, 2018. SD/- SD/- ( A.K. GARODIA ) ( N.V. VASUDEVAN ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 24 TH SEPTEMBER, 2018. / D ESAI S MURTHY / COPY TO: 1. THE APP ELL ANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY ITAT, BANGALORE.