ITO, Bangalore V. M/s i Pass India Pvt. Ltd., Bangalore

ITA 619/BANG/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1475 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 7 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 07-08-2017
• Assessment Year: 2011-2012
• Appeal Filed On: 28-03-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: C H SUNDAR RAO
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH A BEFORE S HRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P BOAZ , ACCOUNTANT MEMBER I.T . (T.P) A. NO. 619 /BANG/20 1 6 (ASSESSMENT YEAR : 20 11 - 12 ) INCOME TAX OFFICER , WARD 3(1)(4) , BANGALORE. . APPELLANT. VS. M/S. IPASS INDIA PVT. LTD., LEVEL 5, PRESTIGE LOLITAIRE, NO.6, BRUNTON ROAD, BANGALORE - 560 037 .. RESPONDENT. APPELLANT BY : SH RI C.H. SUNDAR RAO, CIT (D.R) R E SPONDENT BY : SHRI CHAVALI NARAYAN, C.A . DATE OF H EARING : 26.11 .2018. DATE OF P RONOUNCEMENT : 27 .11 . 201 8 . O R D E R PER SHRI JASON P BOAZ , A .M . : THIS APPEAL AT THE INSTANCE OF THE REVENUE IS DIRECTED AGAINST THE FINAL ORDER OF ASSESSMENT PASSED BY THE ITO, WARD 3(1)(4), BANGALORE U/S.143(3) R.W.S. 144C OF THE INCOME TAX ACT, 1961 (IN SHORT 'THE ACT ') DT.29.01.2016 FOR ASSESSMENT YEAR 20 11 - 12 . 2. T HE 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.20 LAKHS FIXED BY THE 2 IT (T.P) A NO. 619 /BANG/20 1 6 CBDT IN CIRCULAR NO.03/2018, DT.11.07.2018, WHICH IS IN SUPERSESSION OF ITS CIRCULAR NO.21/2015 DT.10.12.2015, IN RELATION TO FILING OF APPEALS BEFORE THE INCOME TAX APPELLATE TRIBUNAL. TAKING INTO CONSIDERATION THE ABOVE, AND ALSO THE FACT THAT T HE CBDT CIRCULAR UNDER REFERENCE APPLIES RETROSPECTIVELY EVEN TO PENDING APPEALS, WE HOLD THAT THE ABOVE LISTED APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND LIABLE TO BE DISMISSED IN LIMINE . 3. IN THE RESULT, THE ABOVE APPEAL OF THE REVENUE FOR ASSESSMENT YEAR 20 05 - 06 IS DISMISSED. REGISTRY IS DIRECTED TO INFORM THE PARTIES ACCORDINGLY. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH NOV ., 201 8 . SD/ - ( N.V. VASUDEVAN ) VICE PRESIDENT SD/ - ( JASON P BOAZ ) ACCOUNTANT MEMBER BANGALOR E, DT. 27 . 11 .2018. *REDDY GP COPY TO : 1 APPELLANT 4 CIT(A) 2 RESPONDENT 5 DR. ITAT, BANGALORE 3 CIT 6 GUARD FILE ASST. REGISTRAR INCOME TAX APPELLATE TRIBUNAL BANGALORE.