Income Tax Officer (Exemptions) Ward-1 , Hubli V. Federation of Davangere District , Davanagere

ITA 2593/BANG/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4947 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 14-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: T N PRAKASH BENGALURU
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC C BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT ITA NO S . 2589 & 2593/BANG/2018 ASSESSMENT YEAR S : 2008 - 09 & 2009 - 10 THE INCOME TAX OFFICER, WARD 1, HUBLI. VS. FEDERATION OF DAVANGERE DISTRICT CHAMBER OF COMMERCE & INDUSTRIES, MANDIPET, DAVANGERE. PAN: AAAAD 2722K APP ELLANT RESPONDENT APP ELLANT BY : SHRI T N PRAKASH, ADDL.CIT(DR)(ITAT), BENGALURU. RESPONDENT BY : SHRI RAVI SHANKAR, ADVOCATE DATE OF HEARING : 23 . 1 0. 2018 DATE OF PRONOUNCEMENT : 23 .10. 2018 O R D E R THESE ARE APPEALS BY THE REVENUE AGAINST THE SEPAR ATE ORDERS, BOTH DATED 18.06.2018 OF THE CIT(APPEALS), DAVANGERE PER TAINING TO ASSESSMENT YEARS 2008-09 & 2009-10. 2. ADMITTEDLY, THE TAX EFFECT IN EACH OF THESE APPE ALS BY THE REVENUE IS LESS THAN RS.20 LAKHS. IN VIEW OF THE CBDT CIRCULA R NO.3/2018 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 LIABLE TO BE DISMISSED AS NOT MAINTAINABLE. ACCORDINGLY, THE AP PEALS OF THE REVENUE ARE DISMISSED. ITA NOS.2589 & 2593/BANG/2018 PAGE 2 OF 2 3. IN THE RESULT, THE REVENUES APPEALS ARE DISMIS SED. PRONOUNCED IN THE OPEN COURT ON THIS 23 RD DAY OF OCTOBER, 2018. SD/- ( N.V. VASUDEVAN ) VICE PRESIDENT BANGALORE, DATED, THE 23 RD OCTOBER, 2018. / D ESAI 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.