Income TAx Officer TDS Ward , Mysore V. Central Food Technological Research Institute , Mysore

ITA 1938/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 6018 (ITAT-BANGALORE)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 01-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 04-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRATIBHA
• Assessee Lawyers: M NARSIMHA RAJU
• Keywords: Tax effect; TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH B BEFORE SHRI N. V. VASUDEVANV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER I.T.A. NOS. 1938, 1939, 2226 & 2227/BANG/2018 (ASSESSMENT YEAR: 2012 13 & 2013 14) THE INCOME TAX OFFICER, TDS WARD, APPELLANT. MYSORE. VS. M/S. CENTRAL FOOD TECHNOLOGICAL RESEARCH INSTITUTE, NO. 1, CHELUVAMBA MANSION, KRS ROAD, V. V. MOHALLA, MYSURU 570020. TAN BLRC02943D RESPONDENT. APPELLANT BY : SMT. PRATIBHA, ADVOCATE RESPONDENT BY : S HRI M. NARSIMHA RAJU, JC IT ( DR ) DATE OF HEARING : 01.08 .2018. DATE OF PRONOUNCEMENT : 0 3.08.2018. O R D E R PER SHRI A. K. GARODIA, A.M. : ALL THESE FOUR APPEALS ARE FILED BY THE REVENUE FOR TWO ASSESSMENT YEARS I.E. A. Y. 2012 13 & 2013 14 AND IN BOTH YEARS, ONE APP EAL IS IN THE PROCEEDINGS U/S 201 (1) AND THE SECOND APPEAL IS IN THE PROCEED INGS U/S 201 (1A). THESE APPEALS ARE DIRECTED AGAINST FOUR SEPARATE ORDERS O F THE CIT (A), MYSORE ALL DATED 15.02.2018. ALL THESE APPEALS WERE HEARD TOGE THER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CO NVENIENCE. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY HE LEARN ED AR OF THE ASSESSEE THAT IN EACH OF THESE APPEALS, THE TAX EFFECT IS BELOW RS. 20 LACS AND THEREFORE, AS PER THE CBDT INSTRUCTIONS AS PER CIRCULAR NO. 3/2018 DA TED 11.07.2018, THESE APPEALS OF THE REVENUE ARE NOT MAINTAINABLE. LEARN ED DR OF THE REVENUE HAD NOTHING TO SAY. 2 ITA NOS.1938, 1939,2226 & 2227/BANG/2018 3. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LEARNE D AR OF THE ASSESSEE AND WE ALSO FIND THAT IN EACH OF THESE APPEALS, THE TAX EFFECT IS BELOW RS. 20 LACS AND THEREFORE, AS PER THE CBDT INSTRUCTIONS AS PER CIRCULAR NO. 3/2018 DATED 11.07.2018, THESE APPEALS OF THE REVENUE ARE NOT MA INTAINABLE. ACCORDINGLY, THESE FOUR APPEALS OF THE REVENUE ARE DISMISSED BEC AUSE OF LOW TAX EFFECT. 4. IN THE RESULT, ALL FOUR APPEALS OF THE REVENUE A RE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DA TE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (N. V. VASUDEVAN) (A. K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED: 03.08.2018. MS* COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.