JCIT, Bangalore V. M/s Dell International Services India Pvt. Ltd., Bangalore

ITA 91/BANG/2016

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 7979 (ITAT-BANGALORE)
• Duration Of Justice: 4 year(s) 6 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 28-01-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MUZAFFAR HUSSAIN
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES B BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 9 1 /BANG/201 6 (ASSESSMENT YEAR: 20 11 - 12 ) JT. COMMISSIONER OF INCOME TAX, LTU, BANGLAORE. .APPELLANT VS. M/S. DELL INTERNATIONAL SERVICES INDIA PVT. LTD., DIVYASREE GREENS, GROUND FLOOR, 12/1, 12/2A & 13/1A, CHALLAGHATTA VILLAGE, VARTHUR HOBLI, B ANGALORE - 560 0 71 RESPONDENT. PAN AAACH 1925Q ASSESSEE BY: SMT. TANMAYEE RAJKUMAR, ADV OCATE. REVENUE BY: SHRI MUZAFFAR HUSSAIN, CIT (D.R) DATE OF HEARING : 2 9 .07 .20 20. DATE OF PRONOUNCEMENT : 30 .07 .20 20. O R D E R PER SHRI PAVAN KUMAR GADALE, JM : THE REVENUE HAS FILED AN APPEAL AGAINST THE FINAL ASSESSMENT ORDER UNDER SECTION 143(3) R.W.S. 144C(13) OF THE INCOME TAX ACT, 1961 (THE ACT) IN PURSUAN CE TO THE DIRECTIONS OF DISPUTE RESOLUTION PANEL UNDER SECTION 144C(5) OF THE ACT DT.16.10.2015. 2. AT THE TIME OF HEARING, IT WAS BROUGHT TO THE KNOWLEDGE OF THE BENCH THAT THE TAX EFFECT IN THE APPEAL IS BELOW RS.50 LAKHS, THEREFORE COVERED BY CBDT CIRCULAR 2 ITA NO. 9 1 /BANG/2016 NO. 17/2019 DT.8.8.2019. WE FIND AS PER THE CBDT CIRCULAR NO.17/2019 DT.8.8.2019, NO APPEAL SHALL BE FILED BY THE REVENUE BEFORE THE TRIBUNAL WHERE THE TAX EFFECT IS BELOW RS.50 LAKHS. IN THE PRESENT CASE, THE ASSESSING OFFICER HAS RAISED TAX DEMAND UNDER SECTION 143(3) R.W.S. 144C(13) OF THE ACT VIDE ORDER DT.30.11.2015 OF RS.25,16,878 (EXCLUDING INTEREST ) WHICH IS NOT DISPUTED BY THE REVENUE. FURTHER THE CIRCULAR OF THE CBDT IS ALSO APPLICABLE TO THE PENDING CASES. ACCORDINGLY, THE TAX DEMAN D RAISED BY THE REVENUE AUTHORIT Y IS BELOW RS.50 LAKHS AND CIRCULAR IS APPLICABLE TO THE PENDING APPEALS. HENCE WE DISMISS THE REVENUES APPEAL ON MAINTAINABILITY AND LOW TAX EFFECT. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. PRONOUN CED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/ - SD/ - ( B.R. B ASKARAN ) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30 .07. 20 20 . *REDDY GP COPY TO 1. THE APPELLANT 2. THE RESPOND ENT 3. CIT (A) 4. PR. CIT 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME - TAX APPELLATE TRIBUNAL BANGALORE