ITO, Gulbarga V. M/s Mahesh Road Links, Gulbarga

ITA 441/BANG/2016

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 9339 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 26-09-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 15-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: TSHERING ONGDA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH C, BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER ITA NO.441 (BANG) 2016 (ASSESSMENT YEAR : 2010-11) THE ITO, WARD - 2, GULBARGA RESPONDENT VS M/S MAHESH ROAD LINES, SALAMBHAI COMPLEX, ACC MAIN ROAD, WADI, DIST. GULBARGA 585225. PAN: AAIFM3248C APPELLANT ASSESSEE BY : NONE. REVENUE BY : SHRI TSHERING ONGDA, JCIT DATE OF HEARING : 26-09-2016 DATE OF PRONOUNCEMENT: : 13-10-2016 O R D E R PER SHRI A.K.GARODIA, AM THIS IS A REVENUES APPEAL DIRECTED AGAINST THE ORD ER OF LEARNED CIT (A), GULBARGA DATED 18.01.2016 FOR A. Y. 2010 11. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF NOTICE AND THEREFORE, THIS APPEAL WAS HEARD EX PARTE QUA THE A SSESSEE. 3. IT WAS POINTED OUT BY THE BENCH THAT THE INCOME DECLARED BY THE ASSESSEE IN THE RETURN OF INCOME IS RS. 786,060/- A ND THE INCOME ASSESSED BY THE A.O. IS RS. 40,29,600/- AFTER ADDIT ION OF RS. 32,43,496. EVEN IF THE TOTAL ADDITION IS DELETED BY CIT (A) AN D THE REVENUE IS IN IT(TP)A NO.441(B)2016 2 APPEAL FOR THE ENTIRE SUCH DELETION, THEN ALSO, THE TAX EFFECT @30% WILL BE LESS THAN RS. 10 LACS. THEN HOW THE APPEAL OF THE R EVENUE IS MAINTAINABLE IN VIEW OF BOARD INSTRUCTION ABOUT LOW TAX EFFECT IN APPEAL FILED BY THE REVENUE BEFORE ITAT. IN REPLY, LEARNED DR OF THE REVENUE HAD NOTHING TO SAY. HENCE, THIS APPEAL OF THE REVENUE I S NOT ADMITTED BECAUSE OF LOW TAX EFFECT. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- (SMT ASHA VIJAYARAGHAVAN SD/- (A.K. GARODIA) JUDICAL MEMBER ACCOUNTA NT MEMBER PLACE: BANGALORE: D A T E D : 13.10.2016 DS* COPY TO : 1 APPELLANT 2 RESPONDENT 3 CIT(A)-II BANGALORE 4 CIT 5 DR, ITAT, BANGALORE. 6 GUARD FILE BY ORDER AR, ITAT, BANGALORE