Income Tax Appellate Tribunal - Bangalore
Income Tax Officer (Exemptions) Ward-1 ... vs M/S Chitradurga Urban Development ... on 31 August, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
"C" BENCH : BANGALORE
BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER
AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER
S. ITA NO. APPELLANT RESPONDENT Appellant by Respondent
No. /ASST. YEAR by
1. 2017/Bang/2018 The Income M/s. Chitradurga
AY: 2007-08 Tax Officer Urban Development Shri Sandeep,
(Exemptions), Authority, C.K. Pura, C.,CA
Ward 1, Hubli. Chitradurga.
PAN: AAALC 0135A
2. 2007/Bang/2017 The Income M/s. Panduranga
AY: 2014-15 Tax Officer, Credit Co-op. Society
Ward 4, Ltd., 1st Floor, KAS Shri M.
Tumakuru. Complex, M G Road, Narasimharaju, None
Opp.Arya BalikaPatasala Jt.CIT(DR)(ITAT),
Tumakuru - 572 108. Bengaluru.
PAN: AAAAP 5494L
3. 2057/Bang/2017 The Asst. Shri R. Charuchandra,
AY: 2009-10 Commissioner Prop. Srinidhi Mines,
of Income Tax, Dr. Naga Gouda Garden, None
Circle 1, Old Medar Road,
Bellary. Hospet
PAN: AHOPR 5041H
4. 1960/Bang/2017 The Deputy Sri Nayana
AY: 2010-11 Commissioner Samaranayake,
of Income Tax, No.3, Tower-E, 4th & 5th None
Circle 5(3)(1), Floor, Google India Pvt.
Bangalore. Ltd., RMZ Infinity Old
Madras Road,
Bengaluru - 560016
PAN: CDXPS 5458N
5- 1746/Bang/2017 The Income Shri Ishwar S Kudari-
6. 1749/Bang/2017 Tax Officer, kannur, L/H of Late Sri
AY: 2013-14 Ward-1 & SiddappaKudarikannur None
TPS, Smt. Maheshwari S.
Bagalkot. Kudarikannur,
Ward 11, 11th Cross,
Near Vidyagiri Bus
Stand, Vidyagiri,
Bagalkot.
PAN: CITPK 5132G
ITA No. 2017/Bang/2018 & 17 Ors.
Page 2 of 4
S. ITA NO. APPELLANT RESPONDENT Appellant by Respondent
No. /ASST. YEAR by
7. 1501/Bang/2017 The Income M/s. Login Infotech
AY: 2012-13 Tax Officer, Pvt. Ltd.,
Ward 4(1)(1), No.63, 1st Main, Smt. Prathiba,
Bengaluru. Seshadripuram, Advocate
Bengaluru - 560 020.
PAN: AAACL 4949G
8. 43/Bang/2017 The Income Shri S. Sarangouda,
AY: 2010-11 Tax Officer, H.No.11-08-70,
Ward 4, Breshtwarpet, None
Raichur. Raichur.
PAN: BOXPS 8653B
9. 1666/Bang/2018 The Income Shri M. Prakash,
AY: 2011-12 Tax Officer, No.382, 3rd Main, Shri H.
Ward 6(2)(5), 10th Cross, Guruswamy,
Bangalore. R.H.C.S. Layout, Shri M. ITP.
Annapoorneshwari Narasimharaju,
Nagar, Jt.CIT(DR)(ITAT),
Bangalore - 560 091. Bengaluru.
PAN: ANPPP 6895L
10. 1519/Bang/2018 The Asst. M/s. Maini Material
AY: 2013-14 Commissioner Movement Pvt. Ltd., Ms. Susan
of Income Tax, 6th Floor, Devatha Mathew, CA
Circle 4(1)(2), Plaza, Residency
Bengaluru. Road,
Bangalore - 560 025.
PAN: AABCM8922D
11. 1628/Bang/2018 The Asst. M/s. The Karnataka
AY: 2014-15 Commissioner Goa Discalced
of Income Tax Carmelites, 3-13-1246, Shri Suresh
(Exemptions), Karnataka Goa Muthukrishnan,
Circle 1, Province, Carmel Hill, CA
Mangaluru. Mangalore - 575 005.
PAN: AAAAT 3106F
12. 1161/Bang/2018 The Income Shri Abhay Kumar
AY: 2010-11 Tax Officer, Hiran, No.716, 2nd
Ward 7(2)(4), Cross, K.R. Road, Shri Aman S.
Bangalore. BSK 2nd Stage, Pirgal, ITP
Bengaluru - 560 070.
PAN: AAJPH 5226L
ITA No. 2017/Bang/2018 & 17 Ors.
Page 3 of 4
S. ITA NO. APPELLANT RESPONDENT Appellant by Respondent
No. /ASST. YEAR by
13. 889/Bang/2018 The Deputy Sri Kiran Kumar
AY: 2010-11 Commissioner Mahasamudram,
of Income Tax,No.899, 1st Cross, Shri K.
Central Circle1st Main, Geethanjali Shri M. Gajendra Rao,
1(3), Layout, New Narasimharaju, Advocate
Bengaluru. Thippasandra, Jt.CIT(DR)(ITAT),
Bengaluru - 560 075. Bengaluru.
PAN: AEEPM0861M
14- 1103 to The Deputy Smt. Rajani
16. 1105/Bang/2018 Commissioner Chandrashekar Bhat,
AY: 2009-10 of Income Tax, No.70, 5th B Cross,
2010-11 Central Circle Narayanappa Layout, None
2012-13 1(1), R T Nagar,
Bengaluru. Bangalore - 560 032.
PAN: AEWPB 7448F
17. 1348/Bang/2018 The Income M/s. Sri Samputa
Tax Officer Narasimha Swamy,
(Exemptions), Sri Subramanya Mutt, None
Ward 1, Kukke Subramanya.
Mangalore. Sullia.
PAN: AAFTS 5201E
18. 1982/Bang/2017 The Income M/s Prathamika
Tax Officer Krushi Pattina
Ward 2, Sahakara Sangha (N), Shri Sandeep C
Hospet. D.No.350, Ward CA
No.15, Amaravati,
Hospet.
PAN: AAAJP 0326N
Date of hearing : 01.08.2018
Date of Pronouncement : 31.08.2018
ORDER
Per N.V. Vasudevan, Judicial Member
These appeals are preferred by the revenue against the respective orders of CIT(Appeals) relating to different assessment years.
ITA No. 2017/Bang/2018 & 17 Ors. Page 4 of 42. Admittedly, the tax effect in each of these appeals by the revenue is less than Rs.20 lakhs. In view of the CBDT Circular No.3/2018 dated 11.07.2018, the revenue cannot file appeals before the Tribunal where the tax effect is less than Rs.20 lakhs. Since the tax effect in the present appeals are less than Rs.20 lakhs, these appeals of the revenue are liable to be dismissed as not maintainable. Accordingly, the appeals of the revenue are dismissed.
3. In the result, all the appeals of the revenue are dismissed.
Pronounced in the open court on this 31st day of August, 2018.
Sd/- Sd/-
( A.K. GARODIA) ( N.V. VASUDEVAN)
Accountant Member Judicial Member
Bangalore,
Dated, the 31st August, 2018.
/ Desai Smurthy /
Copy to:
1. The Appellant(s) 2. The Respondent(s) 3. The CIT
4. The CIT(A) 5. The DR, ITAT, Bangalore.
6. Guard file
By order
Senior Private Secretary
ITAT, Bangalore.