DCIT, Bangalore V. M/s Sigma Aldrich Chemicals Pvt. Ltd., Bangalore

ITA 338/BANG/2015

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 4058 (ITAT-BANGALORE)
• Duration Of Justice: 4 year(s) 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 18-02-2020
• Assessment Year: 2010-2011
• Appeal Filed On: 09-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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 IT(TP)A 338/BANG/2015 ASSESSMENT YEAR : 2010 11 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(1) (1), 14/3, 4 TH FLOOR, RASTROTHANA BHAVAN, (OPP. RBI), NRUPATHUNGA ROAD, BANGALORE 560 001. VS. M/S. SIGMA ALDRICH CHEMICALS PVT. LTD., NO. 12, BOMMASANDRA, JIGNI LINK ROAD, BOMMASANDRA INDUSTRIAL AREA, BANGALORE 560 100. PAN NO : AAHCS 1882 L APPELLANT RESPONDENT & CO 117/BANG/2015 (IN IT(TP)A 338/BANG/2015 ASSESSMENT YEAR : 2010 11 M/S. SIGMA ALDRICH CHEMICALS PVT. LTD., NO. 12, BOMMASANDRA, JIGNI LINK ROAD, BOMMASANDRA INDUSTRIAL AREA, BANGALORE 560 100. PAN NO : AAHCS 1882 L VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6(1) (1), NO. 14/3, R. P. BHAVAN, 4 TH FLOOR, RASTROTHANA BHAVAN, (OPP. RBI), NRUPATHUNGA ROAD, BANGALORE 560 001. APPELLANT RESPONDENT APPELLANT BY : MS. NEERA MALHOTRA, CIT DR RESPONDENT BY : SHRI. TATA KRISHNA, ADVOCATE DATE OF HEARING : 18 - 02 - 2020 DATE OF PRONOUNCEMENT : 25 - 02 - 2020 PAGE 2 OF 3 IT(TP)A 338/BANG/2015 & CO 117/BANG/2015 A. Y: 2010 11 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT CROSS APPEALS HAVE BEEN FILED BY ASSESSEE AS WELL AS REVENUE AGAINST ORDER DATED 13/01/16 PASSED BY LD. DCIT, CIRCLE 6(1) (1), BANGALORE FOR ASSESSMENT YEAR 2010 11. 2. THE LD. CIT DR VIDE HER LETTER FILED TODAY IN COURT SUBMITS THAT IN REVENUE APPEAL, TAX EFFECT PERTAINING TO THE AMOUNT DISPUTED BY THE REVENUE IS LESS THAN MONETARY LIMIT OF RS.50 LAKHS (I.E. RS. 45,51,180/-) FIXED BY CBDT IN CIRCULAR NO.17/2019, DT.08.08.2019, 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. SHE PLACED RELIANCE ON LETTER FOR SHOWING APPEAL IS BELOW MONETARY LIMIT. TAKING INTO CONSIDERATION THE ABOVE, AND ALSO THE FACT THAT 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. CROSS OBJECTION FILED AGAINST THE SAME ORDER IT BECOMES AS INFRUCTUOUS. 4. AS ABOVE APPEAL OF REVENUE IS DISMISSED AS WITHDRAWN, CROSS OBJECTION BY ASSESSEE STANDS DISMISSED AS INFRUCTUOUS. ACCORDINGLY, BOTH REVENUE AS WELL AS ASSESSEES APPEAL STANDS DISMISSED. PAGE 3 OF 3 IT(TP)A 338/BANG/2015 & CO 117/BANG/2015 A. Y: 2010 11 IN THE RESULT APPEAL BY REVENUE AS WELL AS ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 25 TH FEBRUARY, 2020. SD/- SD/- (CHANDRA POOJARI) ( BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 25 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.