Deputy Commissioner of Income Tax Officer (TDS), Circle - 1(1), Bangalore V. M/s. Abhishek Developers, Bangalore

ITA 988/BANG/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2668 (ITAT-BANGALORE)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 08-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: UJJAL KUMAR
• Assessee Lawyers: V SRINIVASAN
• Keywords: Tax effect; TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH A, BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NOS. 988 TO 990(BANG) 2019 (ASSESSMENT YEARS : 2011 12 TO 2013 14) THE ACIT (TDS) CIRCLE 1 (1), APPELLANT BANGALORE. VS M/S. ABHISHEK DEVELOPERS, RESPONDENT NO. 41, MANTRI HOUSE, VITTAL MALYA ROAD, BANGALORE 560001. TAN. BLRA01940B ASSESSEE BY : SHRI V. SRINIVASAN, ADVOCATE REVENUE BY : SHRI UJJAL KUMAR, JCIT DR DATE OF HEARING : 07 08 2019 DATE OF PRONOUNCEMENT : 28 08 2019 O R D E R PER BENCH: THESE THREE APPEALS ARE FILED BY THE REVENUE AND THESE ARE DIRECTED AGAINST A COMBINED ORDER OF LEARNED CIT (A) 13, BANGALORE DATED 08.02.2019 FOR A. YS. 2011 12 TO 2013 14. ALL THESE THREE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY WAY OF THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. AT THE VERY OUTSET, IT WAS POINTED OUT BY THE BENCH THAT THE TAX EFFECT IN EACH OF THESE THREE APPEALS IS BELOW THE MINIMUM AMOUNT OF TAX EFFECT AS PER LATEST CBDT INSTRUCTIONS AND THEREFORE, THESE APPEALS ARE NOT MAINTAINABLE BECAUSE OF LOW TAX EFFECT. THE BENCH POINTED OUT THAT AS PER THE ORDER OF CIT (A), THE AMOUNT OF TAX DEMANDED IS RS. 13,56,121/-, 22,58,893/- AND RS. 15,71,745/- RESPECTIVELY. IN REPLY, LEARNED DR OF THE REVENUE HAD NOTHING TO SAY. HENCE, WE DISMISS THESE THREE APPEALS OF THE REVENUE BECAUSE OF LOW TAX EFFECT. THIS IS ITA NOS. 988 TO 990(BANG)2019 2 SETTLED POSITION OF LAW BY NOW THAT EVEN IN CASE OF A COMBINED ORDER, TAX EFFECT OF EACH APPEAL HAS TO BE SEEN SEPARATELY AND THE CBDT INSTRUCTION IS APPLICABLE TO PENDING APPEALS ALSO. 3. IN THE RESULT, ALL THREE APPEALS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (PAVAN KUMAR GADALE) (ARUN KUMAR GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 28 TH AUGUST, 2019. /MS/ COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.