ITO, Bangalore V. M/s Outsource Partners International Pvt. Ltd., Bangalore

ITA 916/BANG/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7188 (ITAT-BANGALORE)
• Duration Of Justice: 2 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 26-07-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 02-05-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 916/BANG/2 01 6 ASSESSMENT YEAR : 2009 - 1 0 THE INCOME TAX OFFICER, WARD 5(3)(2), BANGALORE. VS. SHRI SHUBHDEVARAJE URS, M/S. B.K. RAMADHYANI & CO., CHARTERED ACCOUNTANTS, 48, CHITRAPUR BHAVAN, NO.68, 8 TH MAIN, 15 TH CROSS, MALLESHWARAM, BANGALORE 560 055. PAN: BVYPS 2484L APP ELLANT RESPONDENT APP ELLANT BY : DR . P.V. PRADEEP KU MAR, ADDL.CIT(DR)(ITAT), BENGALURU. RESPONDENT BY : SHRI SACHIN MEHTA, CA DATE OF HEARING : 09. 01.2019 DATE OF PRONOUNCEMENT : 09 . 01 . 201 9 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST TH E ORDER OF CIT(APPEALS)-5, BENGALURU RELATING TO ASSESSMENT YE AR 2009-10. 2. AT THE TIME OF HEARING, THE LD. DR SUBMITTED THA T THE DEPARTMENT WANTED TO WITHDRAW THIS APPEAL AS THE TAX EFFECT IN THIS APPEAL IS LESS THAN RS.20 LAKHS AS PER CBDT INSTRUCTIONS. ACCORDING T O CBDT CIRCULAR NO. 3/2018 DATED 11.07.2018, THE DEPARTMENT IS PRECLUDE D FROM FILING THIS ITA NO.916/BANG/2016 PAGE 2 OF 2 APPEAL, THE TAX EFFECT BEING LESS THAN RS.20 LAKHS. ACCORDINGLY, THIS APPEAL IS DISMISSED AS WITHDRAWN. PRONOUNCED IN THE OPEN COURT ON THIS 9 TH DAY OF JANUARY, 2019. SD/- SD/- ( PAVAN KUMAR GADALE ) ( CHANDRA POOJARI ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 9 TH JANUARY, 2019. / D ESAI S MURTHY / COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.