Appeal Details
Counselvise Citation
[2019] 112 COUNSELVISE.COM (IT) 1157 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 5 month(s) 9 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
18-12-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
B
Assessment Year
2007-2008
Appeal Filed On
09-07-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO. 2 15 1 /BANG/201 8 ASSESSMENT YEAR : 20 0 7 - 08 INCOME TAX OFFICER , WARD 4(2)(1), BENGALURU. VS. M/S. SAI TEJA ASSOCIATES , NO. 513, 16 TH CROSS, PAI LAYOUT, BENNIGANAHALLI, 1 ST MAIN ROAD, BENGALURU. PAN : AAYFS 0664 C APPELLANT RESPONDENT REVENUE BY : SHRI. MANJEET SINGH , ADDL. CIT (DR)(ITAT), BENGALURU ASSESSEE BY : SHRI. PRANAV KRISHNA , ADVOCATE DATE OF HEARING : 1 7 .1 2 .2019 DATE OF PRONOUNCEMENT : 18 .12.2019 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER THIS APPEAL IS FILED BY THE REVENUE AND THE SAME IS DIRECTED AGAINST THE ORDER OF THE CIT(A)-11, BENGALURU, DATED 26.04.2018 FOR ASSESSMENT YEAR 2007-08. 2. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR REVENUE SUBMITTED THAT IN THIS APPEAL, THE TAX EFFECT PERTAINING TO THE AMOUNT DISPUTED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF RS.50 ITA NO. 2151/BANG/2018 PAGE 2 OF 3 LAKHS FIXED BY THE CBDT IN CIRCULAR NO.17/2019, DT.08.08.2019, WHICH IS IN SUPERSESSION OF ITS CIRCULAR NO.03/2018 DT.11.07.2018 AND AMENDMENT DATED 20.08.2018, IN RELATION TO FILING OF APPEALS BEFORE THE INCOME TAX APPELLATE TRIBUNAL. TAKING INTO CONSIDERATION THE ABOVE, AND ALSO THE FACT THAT THE CBDT CIRCULAR UNDER REFERENCE APPLIES RETROSPECTIVELY EVEN TO PENDING APPEALS, WE HOLD THAT THE ABOVE LISTED APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND LIABLE TO BE DISMISSED IN LIMINE . 3. IN THE RESULT, REVENUES APPEAL FOR ASSESSMENT YEAR 2007-08 IS DISMISSED. REGISTRY IS DIRECTED TO INFORM THE PARTIES ACCORDINGLY. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (A. K. GARODIA) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE. DATED: 18 TH DECEMBER, 2019. /NS/* ITA NO. 2151/BANG/2018 PAGE 3 OF 3 COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.
