Deputy Commissioner of Income Tax Circle-6(2)(1), Bangalore V. Ms. Trusha Rajesh Patel , Bangalore

ITA 3327/BANG/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4056 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 19-02-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 07-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJEET SINGH
• Assessee Lawyers: NARENDRA KUMAR J JAIN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA 3327/BANG/2018 ASSESSMENT YEAR : 2014 15 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(2) (1), ROOM NO. 317, 3 RD FLOOR, BMTC BUILDING, 80FT ROAD, KORAMANGALA, BANGALORE 560 095. VS. MS. TRUSHA RAJESH PATEL, NO. 6, 2 ND MAIN ROAD, SHARADAMBA TEMPLE STREET, JALAHALLI, BANGALORE 560 013. PAN NO : AMSPP 5602 M APPELLANT RESPONDENT APPELLANT BY : SHRI. MANJEET SINGH, ADDL. CIT DR RESPONDENT BY : SHRI. NARENDRA KUMAR J JAIN, ADVOCATE DATE OF HEARING : 19 - 02 - 2020 DATE OF PRONOUNCEMENT : 24 - 02 - 2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER THIS APPEAL AT THE INSTANCE OF THE REVENUE IS DIRECTED AGAINST THE ORDERS PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), BENGALURU, DT. 03-09-2018 FOR ASSESSMENT YEAR 2014 15. 2. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR REVENUE SUBMITS THAT IN THIS APPEAL, THE 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, PAGE 2 OF 2 ITA 3327/BANG/2018 A. Y : 2014 15 WHICH IS IN SUPERSESSION OF ITS 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. 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 IN THE RESULT, THE ABOVE APPEAL OF THE REVENUE FOR ASSESSMENT YEAR 2014 15 IS DISMISSED AS WITHDRAWN. REGISTRY IS DIRECTED TO INFORM THE PARTIES ACCORDINGLY. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH FEBRUARY, 2020. SD/- SD/- (CHANDRA POOJARI) ( BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 24 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.