ITO, Bangalore V. Smt. Indira Rama Rao, Bangalore

ITA 250/BANG/2009

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 0585 (ITAT-BANGALORE)
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2009
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-10-2009
• Assessment Year: 2000-2001
• Appeal Filed On: 23-03-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V S SREELEKHA
• Assessee Lawyers: S VENKATARAMANI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.250/BANG/2009 ASSESSMENT YEAR : 2000-01 THE INCOME TAX OFFICER, WARD 8(2), BANGALORE. : APPELLANT VS. SMT. INDIRA RAMA RAO, # 347, NEAR JANATHA BAZAAR, SADASHIVANAGAR, BANGALORE. : RESPONDENT APPELLANT BY : SMT. V.S. SREELEKHA RESPONDENT BY : SHRI S. VENKATARAMANI O R D E R PER GEORGE GEOERGE, JUDICIAL MEMBER THE REVENUE HAS FILED THIS APPEAL AGAINST THE ORD ER OF THE CIT(APPEALS) DATED 6.1.2009 FOR THE ASSESSMENT YEAR 2000-01. 2. AT THE OUTSET IT HAS BEEN POINTED OUT BY THE LD . AR THAT THE TAX EFFECT IN THIS CASE IS BELOW THE MONETARY LIMIT PRESCRIBED BY THE BOARD CIRCULAR NO.F.NO.279/126/98-ITJ DATED 27.3.2000. THE LD. D R FAIRLY CONCEDED THAT THE TAX EFFECT IS BELOW THE LIMIT PRESCRIBED BY THE BOARD CIRCULAR MENTIONED ABOVE. THE LD. DR HAS NOT BEEN ABLE TO ESTABLISH A NY EXCEPTIONAL CIRCUMSTANCES POINTED OUT IN THE BOARD CIRCULAR WHI CH PROVIDE FOR FILING THE APPEAL IN SPITE OF LOW TAX EFFECT. ON EARLIER OCCA SION THIS TRIBUNAL DISPOSED OF THE APPEALS FILED BY THE REVENUE IN THE ASSESSEE S OWN CASE IN ITA NOS. ITA NO.250/B/09 PAGE 2 OF 2 249, 252 AND 253/BANG/2009 VIDE ORDER DATED 28.8.20 09 HOLDING THAT WHERE TAX EFFECT IS LESS THAN RS.2 LAKHS, THE APPEA L IS NOT MAINTAINABLE IN VIEW OF THE PROVISIONS OF SECTION 268A. 3. RELYING ON THE DECISION OF THE MADRAS HIGH COURT IN THE CASE OF CIT V. S. NAINI (316 ITR 232) AND ALSO THE ORDER OF THE TRIBUNAL (SUPRA), WE DISMISS THE APPEAL HOLDING THAT THE TAX EFFECT IS B ELOW THE MONETARY LIMITS PRESCRIBED BY THE BOARD CIRCULAR AND THE CASE DOES NOT FALL UNDER ANY OF THE EXCEPTIONS MENTIONED IN THE CIRCULAR. 4. IN THE RESULT, THE APPEAL IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF OCTOBER, 2009. SD/- SD/- (A. MOHAN ALANKAMONY ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 30 TH OCTOBER, 2009. DS/- COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. C IT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE (1+1) BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.