Income Tax Appellate Tribunal - Bangalore
Income Tax Officer Ward-5(2)(3), ... vs Sri Raju Ossthwal (Huf) , Hospet on 20 July, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
"C" BENCH : BANGALORE
BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND
SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER
Assessment
Appeal No. Appellant Respondent
Year
Shri Avinash Osthwal (HUF),
C/o. M/s. Mookambika Enterprises,
ITA No.
# No. 8-172, Basaveshwara Bazar,
100/Bang/2018
Hagaribommanahalli - 583 212.
PAN: AAAHO5514R
Shri Raju Osthwal,
C/o. M/s. Mookambika Enterprises,
ITA No.
# No. 8-172, Basaveshwara Bazar,
101/Bang/2018
Hagaribommanahalli - 583 212.
PAN: AAEPO9170H
Shri Ramesh Kumar Osthwal (HUF),
C/o. M/s. Mookambika Enterprises,
ITA No.
# No. 8-172, Basaveshwara Bazar,
102/Bang/2018
Hagaribommanahalli - 583 212.
PAN: AAAHO5513J
Smt. Meena Osthwal,
The Income Tax
C/o. M/s. Mookambika Enterprises,
ITA No. Officer,
# No. 8-172, Basaveshwara Bazar, 2013-2014
103/Bang/2018 Ward - 5 (2) (3),
Hagaribommanahalli - 583 212.
Bangalore.
PAN: AAEPO9168K
Smt. Rekha Osthwal,
C/o. M/s. Mookambika Enterprises,
ITA No.
# No. 8-172, Basaveshwara Bazar,
104/Bang/2018
Hagaribommanahalli - 583 212.
PAN: AAEPO9167G
Smt. Vimala Osthwal,
C/o. M/s. Mookambika Enterprises,
ITA No.
# No. 8-172, Basaveshwara Bazar,
105/Bang/2018
Hagaribommanahalli - 583 212.
PAN: AAEPO9166H
Shri Raju Osthwal (HUF),
C/o. M/s. Mookambika Enterprises,
ITA No.
# No. 8-172, Basaveshwara Bazar,
106/Bang/2018
Hagaribommanahalli - 583 212.
PAN: AAFHR1558D
Appellant by : Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Respondent by : Shri Akshay. G. Mehta, CA
Date of hearing : 16.07.2018
Date of Pronouncement : 20.07.2018
ITA Nos.100 to 106/Bang/2018
Page 2 of 3
ORDER
Per Bench All these seven appeals are filed by the revenue which are directed against 7 separate orders of ld. CIT(A)-5, Bangalore all dated 29.09.2017 in respect of 7 different but connected assessees for the same Assessment Year i.e. Assessment Year 2013-14. All these 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 submitted by ld. AR of assessee that all these appeals of the revenue are liable to be dismissed because of low tax effect. He submitted that as per Circular No. 3/2018 dated 11.07.2018, the limits for filing of appeals by the department before ITAT has been revised and the same has been increased to Rs. 20 Lakhs. He also submitted that as per para 13 of this circular, this circular is applicable for pending appeals also. He submitted the computation of tax effect in each case. The same is as under.
Tax effect as per
ITA No. Cases
Asst. Order
ITA 103/BANG/2018 Meena Osthwal 12,53,136
ITA 104/BANG/2018 Rekha Osthwal 18,32,801
ITA 105/BANG/2018 Vimala 13,25,795
ITA 101/BANG/2018 Raju 11,85,090
ITA 106/BANG/2018 Raju (HUF) 12,08,564
ITA 102/BANG/2018 Ramesh (HUF) 15,01,774
ITA 100/BANG/2018 Avinash (HUF) 19,99,609
In reply, it was submitted by ld. DR of revenue that as per the Circular No. 3/2018 dated 11.07.2018, the revenue has to withdraw the appeal and therefore, time should be granted so that the AO may be requested to withdraw the appeal.
3. We have considered the rival submissions. We are of the considered opinion that in view of this Circular No. 3/2018 dated 11.07.2018, all the appeals filed by the revenue and are pending before the Tribunal in which the tax effect is below Rs. 20 Lacs are not maintainable and are liable to be dismissed as not ITA Nos.100 to 106/Bang/2018 Page 3 of 3 maintainable even if the same is not withdrawn by the revenue. Hence, we dismiss all these appeals as not maintainable because of low tax effect.
4. In the result, all the seven appeals filed by the revenue are dismissed.
Order pronounced in the open court on the date mentioned on the caption page.
Sd/- Sd/-
(SUNIL KUMAR YADAV) (ARUN KUMAR GARODIA)
Judicial Member Accountant Member
Bangalore,
Dated, the 20th July, 2018.
/MS/
Copy to:
1. Appellant 4. CIT(A)
2. Respondent 5. DR, ITAT, Bangalore
3. CIT 6. Guard file
By order
Senior Private Secretary,
Income Tax Appellate Tribunal,
Bangalore.