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

ITA 2656/BANG/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2522 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 25-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K R NARAYANA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BANGALORE BENCH A BEFORE S HRI JASON P BOAZ , ACCOUNTANT MEMBER I.T . A. NO. 2656 /BANG/20 18 (ASSESSMENT YEAR : 20 10 - 11 ) INCOME TAX OFFICER (EXEMPTIONS), WARD 1, HUBLI. . APPELLANT. VS. FEDERATION OF DAVANGERE DISTRICT CHAMBER OF COMMERCE & INDUSTRIES, MANDIPET, DAVANGERE. .. RESPONDENT. APPELLANT BY : SHRI K.R. NARAYANA, JCIT (D.R) R E SPONDENT BY : SMT. SHEETAL BORKAR, ADVOCATE. DATE OF H EARING : 06.11.2018. DATE OF P RONOUNCEMENT : 07.11. 201 8 . O R D E R PER SHRI JASON P BOAZ, A .M . : THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER DT. 18.06.2018 OF THE CIT (APPEALS), DAVANGERE PERTAINING TO ASSESSMENT YEAR 20 10 - 11. 2. ADMITTEDLY, THE TAX EFFECT IN THIS APPEAL BY THE REVENUE IS LESS THAN RS.20 LAKHS. IN VIEW OF THE CBDT CIRCULAR NO.3/2018 DT.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 2 IT A NO. 2656 /BANG/201 8 THAN RS.20 LAKHS, THIS APP EAL OF THE REVENUE IS LIABLE TO BE DISMISSED AS NOT MAINTAINABLE. ACCORDINGLY, THE APPEAL OF THE REVENUE FOR ASSESSMENT YEAR 2010 - 11 IS DISMISSED. 3. IN THE RESULT, THE REVENUE S APPEAL FOR ASSESSMENT YEAR 2010 - 11 IS DISMISSED. ORDER PRONOU NCED IN THE OPEN COURT ON THE 7TH DAY OF NOV., 201 8 . SD/ - ( JASON P BOAZ ) ACCOUNTANT MEMBER BANGALORE, DT. 07.11.2018. *REDDY GP COPY TO : 1 APPELLANT 4 CIT(A) 2 RESPONDENT 5 DR. ITAT, BANGALORE 3 CIT 6 GUARD FILE CERTIFIED TRUE COPY ASST. REGISTRAR INCOME TAX APPELLATE TRIBUNAL BANGALORE.