Joint Commissioner of Income Tax LTU , Bangalore V. M/s Hewlett Packward India Sales Pvt Ltd , Bangalore

ITA 220/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3400 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 03-03-2020
• Assessment Year: 2009-2010
• Appeal Filed On: 06-02-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R PREMI J BENGALURU
• Assessee Lawyers: G VAIDEHI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER IT A NO S . 220 /BANG/201 9 ASSESSMENT YEAR: 20 09 - 1 0 THE JOINT COMMISSIONER OF INCOME TAX, LTU, BANGALORE. VS. M/S HEWLETT PACKARD INDIA SALES PVT. LTD. NO.24,SALARPURIA ARENA, HOSUR MAIN ROAD, ADUGODI, BANGALORE - 560030 PAN: AAACC 9862F APPELLANT RESPONDENT APPELLANT BY : SMT . R. PREMI, JCIT(DR)(ITAT), BENGALURU. RESPONDENT BY : SMT. G. VAID EHI, CA . DATE OF HEARING : 03.03.2020 DATE OF PRONOUNCEMENT : 03 . 03.2020 O R D E R PER N V VASUDEVAN, VICE PRESIDENT THIS APPEAL IS BY THE REVENUE AGAINST THE ORDER D ATED 30.11.2018 OF THE CIT(APPEALS)-5, BANGALORE FOR THE ASSESSMENT YE AR 2009-10. 2. ADMITTEDLY, THE TAX EFFECT IN THIS APPEAL BY T HE REVENUE IS LESS THAN RS.50 LAKHS. IN VIEW OF THE CBDT IN CIRCULAR NO.17/2019, DATED 08.08.2019 , THE REVENUE CANNOT FILE APPEALS BEFORE THE TRIBUN AL WHERE THE TAX EFFECT IS LESS THAN RS.50 LAKHS. SINCE THE TAX EFFECT IN THE PRESENT ITA NO. 220/BANG/2019 PAGE 2 OF 2 APPEAL IS LESS THAN RS.50 LAKHS, THIS APPEAL OF THE REVENUE IS LIABLE TO BE DISMISSED AS NOT MAINTAINABLE. ACCORDINGLY, THE AP PEAL OF THE REVENUE IS DISMISSED. 3. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED . PRONOUNCED IN THE OPEN COURT ON THIS 3 RD DAY OF MARCH, 2020. SD/- ( P RAD I P K UMAR K EDIA ) SD/- ( N V VASUDEVAN ) A CCOUNTANT M EMBER VICE PRESIDENT BANGALORE, DATED, THE 3 RD MARCH, 2020. / DESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE