Income Tax Officer Ward-1 , Bidar V. Shailendra Kishan Rao , Bidar

ITA 2481/BANG/2018

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8919 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 31-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA NO.2481/BANG/2018 ASSESSMENT YEAR : 2015-16 THE INCOME-TAX OFFICER, WARD-1, BIDAR. VS. SHAILENDRA KISHAN RAO HIVARE, NO.9-6-20, C/O PANDE DALL MILL GANDHI GUNK BIDAR. PAN: ABSPH 2833Q. APPELLANT RESPONDENT APPELLANT BY : DR. P.V PRADEEP KUMAR, ADDL. CIT RESPONDENT BY : SHRI LAKSHMI G, C.A DATE OF HEARING : 10-12-2018 DATE OF PRONOUNCEMENT : 21-12-2018 O R D E R PER N.V. VASUDEVAN, VICE PRESIDENT THIS IS AN APPEAL BY THE REVENUE AGAINST THE OR DER DATED 29-06- 2018 OF THE CIT(APPEALS), GULBARGA PERTAINING TO AS SESSMENT YEAR 2015- 16. 2. ADMITTEDLY, THE TAX EFFECT IN THIS APPEAL BY TH E 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 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. ITA NO.2481/BANG/2018 PAGE 2 OF 3 PRONOUNCED IN THE OPEN COURT ON THIS 21ST DAY OF DECEMBER, 2018 . SD/- SD/- ( JASON P BOAZ) ( N.V. VASUD EVAN) ACCOUNTANT MEMBER VICE PRESIDENT BANGALORE, DATED, THE 21 ST DECEMBER, 2018. VMS COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REG ISTRAR, ITAT, BANGALORE