The Deputy Commissioner of Income Tax Central Circle-1 , Mangaluru V. Shri Kumbla Abdul Muneer , Kasaragod

ITA 1866/BANG/2017

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 0890 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 3 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 15-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KARUPPUSAMY S R BENGALURU
• Assessee Lawyers: S V RAVISHANKAR
• Keywords: Tax effect
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT A NO. 1866 & 1865 /BANG/201 7 ASSESSMENT YEAR: 2011 - 12 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, MANGALURU. VS. SHRI KUMBLA ABDUL MUNEER, PROP. MS. NATIONAL WOOD PRODUTS,MP-III-130A, KUNJATHUR PADAVU, MANJESHWAR, KASARGOD 673 123. PAN: AEJPM 6019G & SHRI MOHAMMED ARABI KUMBLA, FLAT NO.809, A BLOCK, CASA GRANDE, ATTAVAR, MANGALORE 575 001. PAN: ACIPA 9254C APPELLANT RESPONDENT (S) APPELLANT BY : SHRI KARUPPUSAMY S.R., ADDL.CIT(DR)(ITAT) BENGALURU . RESPONDENT BY : SHRI S.V. RAVISHANKAR, ADVOCATE DATE OF HEARING : 1 9 .12 .2019 DATE OF PRONOUNCEM ENT : 20 .1 2 .2019 O R D E R PER PAVAN KUMAR GADALE, JUDICIAL MEMBER THE REVENUE HAS FILED THESE TWO APPEALS AGAINS T THE SEPARATE ORDERS OF CIT(APPEALS), PANAJI, GOA DATED 30.06.2017 AND 1 5.06.2017 RESPECTIVELY FOR THE ASSESSMENT YEAR 2011-12 PASSED U/S. 143(3) R.W.S. 250 OF THE INCOME-TAX ACT, 1961 [THE ACT]. ITA NOS.1866 & 1865/B/2017 PAGE 2 OF 2 2. AT THE TIME OF HEARING, IT WAS BROUGHT TO OUR NO TICE THAT THE TAX EFFECT IN BOTH THESE APPEALS IS BELOW RS.50 LAKHS AND THER EFORE COVERED BY THE CBDT CIRCULAR NO.17/2019 DATED 8.8.2019. WE FIND THAT AS PER THE CBDT CIRCULAR NO.17/2019, NO APPEAL SHALL BE FILED BY TH E REVENUE BEFORE THE TRIBUNAL WHERE THE TAX EFFECT IS BELOW RS.50 LAKHS. FURTHER, THE CBDT CIRCULAR IS ALSO APPLICABLE TO THE PENDING CASES. IT IS NOT DISPUTED THAT THE TAX EFFECT IN THESE APPEALS ARE BELOW RS.50 LAKHS. ACCORDINGLY, WE DISMISS THE REVENUES APPEALS ON MAINTAINABILITY AND LOW TA X EFFECT. 3. IN THE RESULT THE APPEALS OF THE REVENUE ARE DIS MISSED. PRONOUNCED IN THE OPEN COURT ON THIS 20 TH DAY OF DECEMBER, 2019. SD/- SD/- ( B R BASKARAN ) ( PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 20 TH DECEMBER, 2019. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FIL E BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.