Income Tax Officer, Ward-6(3)(2), Bangalore V. Shri Reguraj Mahesh, Bangalore

ITA 649/BANG/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3710 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-11-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2016-2017
• Appeal Filed On: 06-08-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.649/BANG/2020 ASSESSMENT YEAR : 2016-17 THE INCOME-TAX OFFICER, WAR-6(3)(2), BENGALURU-. VS. SHRI REGURAJ MAHESH, NO.539, 2 ND MAIN, 2 ND STAGE, RMV 3 RD BLOC, BENGALURU-560 094 PAN: ACGPM 4923 L APPELLANT RESPONDENT APPELLANT BY : SMT. R PREMI, JCIT (DR) RESPONDENT BY : SMT. KAVITHA PARAMESH, C.A DATE OF HEARING : 03-11-2020 DATE OF PRONOUNCEMENT : 06-11-2020 O R D E R PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY REVENUE AGAINST OR DER DATED 24/02/2020 PASSED BY LD. CIT(A)-6, BANGALORE FOR ASSESSMENT YEAR 2016-17. 2. ADMITTEDLY, THE TAX EFFECT IN THIS APPEAL BY TH E REVENUE IS LESS THAN RS.50 LAKHS. IN VIEW OF THE CBDT CIRCULA R NO.17/2019 DATED 8.08.2019, THE REVENUE CANNOT FILE APPEALS BEFORE THE TRIBUNAL WHERE THE TAX EFFECT IS LESS TH AN RS.50 LAKHS. SINCE THE TAX EFFECT IN THE PRESENT APPEAL IS LESS THAN ITA NO.649/BANG/2020 PAGE 2 OF 3 RS.50 LAKHS, THIS APPEAL OF THE REVENUE IS LIABLE T O BE DISMISSED AS NOT MAINTAINABLE. ACCORDINGLY, THE APPEAL OF TH E REVENUE IS DISMISSED. 3. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED . PRONOUNCED IN THE OPEN COURT ON THIS 6 TH NOV , 2020. SD/- SD/- ( B.R BASKARAN) ( BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER BANGALORE, DATED, THE 6 TH NOV, 2020. VMS COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTA NT REGISTRAR, ITAT, BANGALORE ITA NO.649/BANG/2020 PAGE 3 OF 3 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR -11-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER -11-2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -11-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -11-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -11-2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -11-2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -11-2020 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS