DEPUTY COMMISSIONER OF INCOME TAX OFFICER (TDS), CIRCLE - 1(1), BANGALORE vs. M/S. ABHISHEK DEVELOPERS, BANGALORE

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ITA 990/BANG/2019Status: DisposedITAT Bangalore28 August 2019AY 2013-142 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeals are not maintainable due to low tax effect, as the tax effect of each appeal must be considered separately. The CBDT instructions are applicable to pending appeals.

What were the facts?

The Revenue filed three appeals against the combined order of the CIT(A) for assessment years 2011-12 to 2013-14. The tax effect in each of these appeals was below the minimum threshold prescribed by CBDT instructions.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals before the ITAT due to low tax effect as per CBDT instructions.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCH ‘A’, BANGALORE

Before: SHRI A. K. GARODIA & SHRI PAVAN KUMAR GADALE

For Appellant: Shri V. Srinivasan, Advocate
For Respondent: Shri Ujjal Kumar, JCIT DR

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 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.

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