Income Tax Officer Ward-4(1)(4), Bangalore V. M/s Mplex Networks Pvt Ltd , Bangalore

ITA 3237/BANG/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6271 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 2 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 04-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KABILA
• Assessee Lawyers: DINESH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA 3237 & 3238/BANG/2018 ASSESSMENT YEARS : 2014 15 & 2013 14 INCOME TAX OFFICER, WARD 4(1) (4), ROOM NO. 214, 2 ND FLOOR, BMTC BUILDING, 80 FEET ROAD, 6 TH BLOCK, KORAMANGALA, BENGALURU 560 095. VS. M/S. MPLEX NETWORKS PVT. LTD., 109, 3 RD FLOOR, K. H. ROAD, BENGALURU 560 027. PAN NO : AAFCA3629K APPELLANT RESPONDENT APPELLANT BY : SMT. KABILA, JCIT DR RESPONDENT BY : SHRI. DINESH DATE OF HEARING : 0 5 - 02 - 2020 DATE OF PRONOUNCEMENT : 07 - 02 - 2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER THESE APPEALS AT THE INSTANCE OF THE REVENUE IS DIRECTED AGAINST THE ORDERS PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) 4, BANGALORE, DT. 26.09.2018 FOR ASSESSMENT YEAR 2014 15 AND 2013 14. 2. THE LD. DR SUBMITS THAT, IN THESE APPEALS TAX EFFECT PERTAINING TO THE AMOUNT DISPUTED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF RS.50 LAKHS FIXED BY THE CBDT IN CIRCULAR NO.17/2019, DT. 08.08.2019, WHICH IS IN SUPERSESSION OF ITS PAGE 2 OF 2 ITA 3237 & 3238/BANG/2018 A. YS : 2014 15 & 2013 14 CIRCULAR NO. 03/2018, DT. 11.07.2018 AND AMENDMENT DATED 20.08.2018, IN RELATION TO FILING OF APPEALS BEFORE THE INCOME TAX APPELLATE TRIBUNAL. SHE PLACED RELIANCE ON LETTER DATED 17/09/2019 BY OFFICE OF ITO, WARD 4(1) (4) FOR WITHDRAWAL OF THESE APPEALS. TAKING INTO CONSIDERATION THE ABOVE, AND ALSO THE FACT THAT THE CBDT CIRCULAR UNDER REFERENCE APPLIES RETROSPECTIVELY EVEN TO PENDING APPEALS, WE HOLD THAT THE ABOVE LISTED APPEALS FILED BY THE REVENUE ARE NOT MAINTAINABLE AND LIABLE TO BE DISMISSED IN LIMINE . 3. IN THE RESULT, THE ABOVE APPEALS OF THE REVENUE FOR ASSESSMENT YEAR 2014 15 & 2013 14 ARE DISMISSED AS WITHDRAWN. REGISTRY IS DIRECTED TO INFORM THE PARTIES ACCORDINGLY. ORDER PRONOUNCED IN THE OPEN COURT ON 07 TH FEBRUARY, 2020. SD/- SD/- (A. K. GARODIA) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 07 TH FEBRUARY, 2020. /MK/ COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL. BANGALORE.