Income Tax Officer Ward-1(2), Mangalore V. Smt. Flora Martiz, Mangaluru

ITA 225/PAN/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7034 (ITAT-PANAJI)
• Duration Of Justice: 4 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: WT(D)
• Assessment Year: 2010-2011
• Appeal Filed On: 03-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, PANAJI BENCH, PANAJI BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER I.T.A. No.225/PAN/2018 Assessment Year: 2010-11 ITO, Ward 1(2), Mangaluru. Vs. Smt. Flora Martiz, Flat No.1104, ‘A’ Block, Mourishka Palace, Kadri Kambla, Vyasa Rao Lane, Kadri, Mangaluru - 575003. (PAN: ANAPM0754C) Appellant Respondent Date of Hearing 14.06.2022 Date of Pronouncement 15.06.2022 Assessee by None Department by Shri Mayur Kamble, Sr. DR ORDER PER C.M. GARG, JM: This appeal has been filed by the Revenue against the order of the CIT(A), Mangaluru, dated 22.03.2018 for assessment year 2010-11. 2. None appeared on behalf of the assessee. The ld. DR, at the outset, conceded that the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs. Therefore, in view of the CBDT Circular No.17/2019 dated 8 th August, 2019 and the subsequent clarification issued by the CBDT on 20 th August, 2019 explaining that the said Circular is applicable to all pending appeals, the appeal filed by the Revenue is not maintainable and has to be treated as withdrawn. 2 ITA No.225/PAN/2018 ITO vs. Flora Martiz 3. After hearing the ld. DR and on perusal of the record, we find that it is an undisputed fact that the tax effect involved in the grounds raised by the Revenue is below Rs.50 lakhs, therefore, in view of the CBDT Circular No.17/2019 dated 8 th August, 2019 and the subsequent clarification dated 20 th August, 2019, vide F.No.279/Misc./M-93/2018-ITJ clarifying that the said Circular is applicable to all pending appeals, the appeal filed by the Revenue is not maintainable and has to be treated as withdrawn on account of low tax effect. Accordingly, the same is dismissed. 4. In the result, the appeal filed by the Revenue is dismissed. Order pronounced in the open court on 15 th June, 2022. Sd/- Sd/- (Girish Agrawal) (C.M. Garg) Accountant Member Judicial Member Dated: 15.06.2022 dk Copy of the order forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. Pr. CIT 5. DR, ITAT, Panaji, Goa. 6. Guard File True Copy By Order Sr. Private Secretary, ITAT Panaji Bench, Panaji (On Tour)