Deputy Commissioner of Income Tax Circle-2(1)(1), Bangalore V. Smt.Alka Dev , Bangalore

ITA 3419/BANG/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1135 (ITAT-BANGALORE)
• Duration Of Justice: 8 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 27-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NITISH RANJAN
• Assessee Lawyers: R PREMI
• Keywords: Tax effect; TDS
• Section: 201

Judgement Text

ITA N O . 3419(B )/201 8 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES : C , BANGALORE BEFORE SHRI A.K.GARODIA , ACCOUNTANT MEMBER AND S HRI P AVAN K UMAR GADALE , JUDICAL MEMBER ITA NO. 3 419 (BANG)/201 8 (ASSESSMENT YEAR : 20 1 3 - 14 ) THE DEPUTY COMMISSIONER OF INCOME TAX, CIR C LE - 2(1)(1) , BMTC BUILDING, KORAMANGALA, BANGAL ORE. APPELLANT VS SMT. ALKA DEV, NO.6301/632, 11TH MAIN ROAD, HAL II STAGE, INDIRANAGAR, BANGALORE560 0 08 PAN NO. A EPPD4792K RESPONDENT REVENUE BY : SMT. R.PREMI, JCIT APPELLANT BY : S HRI NITISH RANJAN, C A DATE OF HEARING : 11 - 0 9 -- 2019 DATE OF PRONOUNCEMENT : 13 - 09 - 2019 O R D E R PER SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER THIS APPEAL HAS BEEN FILED BY THE R EVENUE AGAINST ORDER OF THE LD.CIT(A) - 2 , BANGALORE DATED 29 .0 2 .2016 FOR THE ASSESSMENT YEAR 201 3 - 14 . 2. AT THE TIME OF HEARING, IT WAS BROUGHT TO THE KNOWLEDGE OF THE BENCH THE TAX EFFE CT IN THE APPEAL IS BELOW RS.50.00 LAKHS THEREFORE, ITA N O . 3419(B )/201 8 2 COVERED BY CBDT CIRCULAR NO.17/2019 DATED 08 - 08 - 2019. WE FIND AS PER THE CBDT CIRCULAR NO.17/2019 DATED 08 - 08 - 2019, NO APPEAL SHALL BE FILED BY REVENUE BEFORE THE TRIBUNAL WHERE THE TAX EFFECT IS BELOW R S.50.00 LAKHS. IN THE PRESENT C A S E , THE LD.AR FILED LETTER AND ORDER GIVING EFFECT TO THE CIT(A) S ORDER DISC LOSING THE RELIEF GRANTED BY THE LD.CIT(A) WHERE THE TAX EFFECT IS BELOW RS.50.00 LAKHS , WHICH IS NOT DISPUTED BY THE LD.DR. FURTHER, THE CIRCULAR OF THE CBDT IS ALSO APPLICABLE TO THE PENDING CASES. ACCORDINGLY, THE TAX DEMAND RAISED BY THE REVENUE AUTHORITIES IS BELOW RS.50.00 LAKHS AND CIRCULAR IS APPLICABLE TO THE PENDING APPEALS. HENCE, WE DISMISS THE REVENUES APPEAL ON M AINTAINABILITY AND LOW TAX EFFECT. 3 . IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13 - 09 - 2019 SD/ - SD/ - ( A.K.GARODIA ) (PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13 - 09 - 2019 *AM COPY OF THE ORDER FORWARDED TO: 1.APP ELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5. DR 6. ITO (TDS) 7.GUARD FILE BY ORDER ASST. REGISTRAR ITA N O . 3419(B )/201 8 3