Appeal details
Counselvise Citation
[2019] 117 COUNSELVISE.COM (IT) 6013 (ITAT-BANGALORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
9 month(s) 13 day(s)
Appellant
Respondent
Appeal Type
Income Tax (Transfer Pricing) Appeal
Pronouncement Date
01-05-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
C
Assessment Year
2006-2007
Appeal Filed On
19-07-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH C BEFORE SHRI N. V. VASUDEVANV, JUDICIAL MEMBER AND SHRI A. K. GARODIA, ACCOUNTANT MEMBER I.T.A. NOS. 2230 TO 2232/BANG/2018 (ASSESSMENT YEAR: 2006 07, 2009 10 & 2010 11) ACIT, CIRCLE 6 (3) (1), APPELLANT. BANGALORE. VS. LATE SHRI D. K. KEMPEGOWDA, L/H SHRI D. K. SHIVKUMAR, #602/A5, UPPER PALACE ORCHARDS, OFF BELLARY ROAD, SADASHIVNAGAR, BENGALURU 560080. PAN AOTPK1899L RESPONDENT. ASSESSEE BY : SHRI PRANAV KRISHNAN, ADVOCATE RE VENUE BY : S HRI M. NARSIMHA RAJU, JC IT DR . DATE OF HEARING : 01.0 8.2018. DATE OF PRONOUNCEMENT : 0 3.08.2018. O R D E R PER SHRI A. K. GARODIA, A.M. : ALL THESE THREE APPEALS ARE FILED BY THE REVENUE FO R A. Y. 2006 07, 2009 10 & 2010 11. THESE APPEALS ARE DIRECTED AGAINST A C OMBINED ORDER OF THE CIT (A) 6, BENGALURU DATED 09.03.2018. ALL THESE APPE ALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 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. 2230 TO 2232/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 THREE APPEALS OF THE REVENUE ARE DISMISSED BE CAUSE OF LOW TAX EFFECT. 4. IN THE RESULT, ALL THREE APPEALS OF THE REVENUE ARE 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.
