Income Tax Officer Ward-6(3)(1), Bangalore V. Smt R Savitha , Bangalore

ITA 2965/BANG/2018

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 6485 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 10 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-08-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 31-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA
• Assessee Lawyers: RAVI KIRAN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.2965/BANG/2018 ASSESSMENT YEAR : 2014 15 THE INCOME TAX OFFICER, WARD-6(3)(1), BENGALURU VS. SMT. R SAVITHA, NO.51, HMT LAYOUT, NEAR R.T NAGAR POLICE STATION, R.T NAGAR, BENGALURU-560 032. PAN AMCPS 0840 G APPELLANT RESPONDENT APPELLANT BY : SHRI PRIYADARSHI MISHRA, JCIT RESPONDENT BY : SHRI RAVI KIRAN, C.A DATE OF HEARING : 15-09-2020 DATE OF PRONOUNCEMENT : 18-09-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY REVENUE AGAINST OR DER DATED 25/07/2018 PASSED BY LD.CIT(A)-6, BANGALORE F OR ASSESSMENT YEAR 2014-15. 2. AT THE OUTSET, LD.AR SUBMITTED THAT THE TAX EFFE CT INVOLVED IN THE APPEAL IS LESS THAN 50 LACS AND THEREFORE TH E APPEAL FILED BY REVENUE IS NOT MAINTAINABLE. HE PLACED RELIANCE ON CIRCULAR NO. 17/2019 DATED 08/08/2019 ISSUED BY CBDT. PAGE 2 OF 3 ITA NO.2965/BANG/2018 3. LD.SR.DR COULD NOT CONTROVERT SUBMISSIONS ADVANC ED BY LD.AR. 4. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SID ES IN LIGHT OF RECORDS PLACED BEFORE US. 5. ADMITTEDLY, TAX EFFECT IN ISSUE RAISED BY REVENU E IS LESS THAN RS.50LACS AND, PRESENT APPEAL THEREFORE FALLS BELOW MONETARY LIMIT FOR REVENUE TO PREFER APPEAL BEFORE THIS TRIBUNAL . ACCORDINGLY, WE DISMISS THE APPEAL FILED BY REVENUE IS NON- MAINTAINABLE DUE TO LOW TAX EFFECT. IN THE RESULT APPEAL FILED BY REVENUE STANDS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT ON 18 TH SEPT, 2020 SD/- SD/- (B. R. BASKARAN) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL ME MBER BANGALORE, DATED, THE 18 TH SEPT, 2020. /VMS/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE PAGE 3 OF 3 ITA NO.2965/BANG/2018 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -09-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -09-2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -09-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -09-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -09-2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -09-2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -09-2020 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS