Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore V. M/s Xchanging Solutions Ltd (formerly Know as Scandent Network Pvt Ltd) , Bangalore

ITA 516/BANG/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5064 (ITAT-BANGALORE)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 23-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NOT APPLICABLE
• Assessee Lawyers: NOT APPLICABLE
• Keywords: Tax effect

Judgement Text

ITA.516,987,1468,2147,2161,1289,1521,858/BANG/2018 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH 'A' BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND AND SHRI LALIET KUMAR, JUDICIAL MEMBER SL NO ITA NO. APPELLANT RESPONDENT 1 I.T.A. NO.516/BANG/2018 (ASST. YEAR : 2003- 04) DCIT, CIRCLE - 7(1)(2), BENGALURU XCHANGING SOLUTIONS LTD (FORMERLY SCANDENT NETWORK P. LTD,) SJR IPARK, OPP. SATYA SAI HOSPITAL) 13,14,15, EPIP PARK, WHITEFIELD, BENGALURU 560 066 2 I.T.A. NO.987/BANG/2018 (ASST. YEAR : 2012- 13) ACIT, CIRCLE - 1(1), MYSURU M/S. B. M. HABITAT, NO.22/8, GOKULAM ROAD, JAYALAKSHMIPURAM, MYSURU 570 012 3 I.T.A. NO.1468/BANG/2018 (ASST. YEAR : 2011- 11) DCIT, CENTRAL CIRCLE -2(1) SHRI. AMIT CADDY, NO.850, 4 TH A CROSS, 11 TH MAIN, 4 TH BLOCK KORAMANGALA, BENGALURU 560 034 4 I.T.A. NO.2147/BANG/2018 (ASST. YEAR : 2007- 08) ACIT, CIRCLE - 1(2)(1), BENGALURU M/S. SAI TEJA DEVELOPERS, NO.837, 8 TH MAIN, II B CROSS, KALYAN NAGAR, 1 ST BLOCK, HRBR LAYOUT, BENGALURU 560 043 5 I.T.A. NO.2161/BANG/2018 (ASST. YEAR : 2011- 12) ITO, WARD - 5(1)(2), BENGLURU M/S. PANORAMA SOLUTIONS P. LTD, NO.324, -A, OMMASANDRA, JIGNI LINK ROAD, ANEKAL TALUK, JIGANI, BENGALURU 560 105 6 I.T.A. NO.1289/BANG/2018 (ASST. YEAR : 2007- 08) ITO, WARD - 1, GADAG SMT. SUBHALAXMI DHEERENDRA HUILGOL, BURBURE PLOT, RAJEEV GANDHI NAGAR, GADAG 7 I.T.A. NO.1521/BANG/2018 ACIT CIRCLE - 1 (2)(1), SHRI. S. GOPINATH, NO.88, NANDHI DURGA ROAD, ITA.516,987,1468,2147,2161,1289,1521,858/BANG/2018 PAGE - 2 (ASST. YEAR : 2009 - 10) BENGALURU BENGALURU 560 046 8 I.T.A. NO.858/BANG/2018 (ASST. YEAR : 2014- 15) ITO, WARD - 1 & TPS, BAGALKOT SHRI PRABHAYYA BASAYYA SARANGANACHARI, AT. MUCHAKHANDI TQ & DIST. BAGALKOT APPELLANT BY : NOT APPLICABLE REVENUE BY : NOT APPLICABLE DATE OF HEARING : 01-08-2018 DATE OF PRONOUNCEMENT : 03-08-2018 ORDER PER SHRI LALIET KUMAR, JUDICIAL MEMBER: THESE ARE 8 APPEALS BY THE REVENUE AGAINST THE ORD ERS PASSED BY THE RESPECTIVE COMMISSIONER OF INCOME-TAX (APPEALS), FOR THE RESPECTIVE ASSESSMENT YEARS. 02. AT THE OUTSET, WE MAY MENTION HERE THAT THESE A PPEALS AND CROSS OBJECTION ARE FIXED BY THE BENCH SUO MOTO, IN PURSUANCE OF THE CBDT CIRCULAR NO.03/2018, DT.11.07.2018, WHERE THE TAX EFFECT IN THE APPEALS BEFORE THE INCOME TAX APPELLATE TRIBUNA L, WERE BELOW RS.20 LAKHS. ACCORDINGLY, THE LIST OF THE MATTERS WHEREIN THE TAX EFFECT IS BELOW RS.20 LAKHS, WAS PREPARED AND DISPL AYED ON THE ITAT WEBSITE AND NO SEPARATE NOTICE WAS ISSUED TO T HE PARTIES. ITA.516,987,1468,2147,2161,1289,1521,858/BANG/2018 PAGE - 3 03. IN VIEW OF THE CBDT CIRCULAR (SUPRA), UNDER THE STATUTORY POWER ISSUED BY THE BOARD , THESE APPEALS ARE REQUI RED TO BE DISMISSED AS THE TAX EFFECT IS BELOW RS.20 LAKHS. 04. IN VIEW OF THE ABOVE, THE ABOVE 8 APPEALS ARE DISMISSED AS NOT MAINTAINABLE / WITHDRAWN . ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD AUGUST, 2018. SD/- SD/- (INTURI RAMA RAO) (L ALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER BENGALURU DATED : 03. 08.2018 MCN* COPY TO: 1. THE ASSESSEES 2. THE ASSESSING OFFICERS 3. THE COMMISSIONERS OF INCOME-TAXS 4. COMMISSIONERS OF INCOME-TAX(A) 5. DRS 6. GF, ITAT, BANGALORE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.