Income Tax Officer Ward-1 , Chitradurga V. M/s Vidya Poultry Farm , Chitradurga

ITA 2039/BANG/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1843 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 15-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR D V PRADEEP KUMAR
• Assessee Lawyers: V SRINIVASAN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA NO. 20 3 9 /BANG/2018 ASSESSMENT YEAR : 2011 - 12 THE INCOME TAX OFFICER, WARD 1, CHITRADURGA. VS. M/S. VIDYA POULTRY FARM, H R ROAD, MOLKALMURU, DIST. CHITRADURGA. PAN : AADFV 58 85H APP ELL ANT RESPONDENT APPELLANT BY : DR. D.V. PRADEEP KUMAR, ADDL.C IT(DR)(ITAT), BENGALURU. RES PONDENT BY : SHRI V. SRINIVASAN, ADVOCATE DATE OF HEARING : 13 .11 . 201 8 DATE OF PRONOUNCEMENT : 16 .11 .201 8 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS APPEAL IS BY THE REVENUE AGAINST THE ORDER DATED 26.03.2018 OF THE CIT(APPEALS), DAVANGERE FOR THE ASSESSMENT YEAR 2011-12. 2. ADMITTEDLY, THE TAX EFFECT IN THIS APPEAL BY T HE 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.2039/BANG/2018 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 16 TH DAY OF NOVEMBER, 2018. SD/- SD/- ( INTURI RAMA RAO ) ( N.V. VASUDEVAN ) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 16 TH NOVEMBER, 2018. / D ESAI S MURTHY / COPY TO: 1. APP ELL ANT 2. RESPON DE NT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.