Income Tax Appellate Tribunal - Bangalore
Income Tax Officer Ward-3(1)(3), ... vs M/S Hamara Shelters Pvt Ltd , Bangalore on 18 March, 2020
IN THE INCOME TAX APPELLATE TRIBUNAL
"B" BENCH : BANGALORE
BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT
AND SHRI B R BASKARAN, ACCOUNTANT MEMBER
ITA 232/Bang/2019
Assessment year: 2015-16
Income Tax Officer, Vs. Hamara Shelters Pvt. Ltd.
Ward- 3(1)(3), No.41, Mantri House,
Bangalore - 560095 Vittal Mallya Road,
Bangalore - 560 001.
PAN: AAACH 9576P
APPELLANT RESPONDENT
Appellant by : Shri Priyadarshini Mishra, JCIT(DR)(ITAT), Bengaluru.
Respondent by : None
Date of hearing : 27.02.2020
Date of Pronouncement : 18.03.2020
ORDER
Per N.V. Vasudevan, Vice President This appeal is by the revenue against the order dated 02.11.2018 of the CIT(Appeals)-3, Bangalore for the assessment year 2015-16.
2. Admittedly, the tax effect in this appeal by the revenue is less than Rs.50 lakhs. In view of the CBDT in Circular No.17/2019, dated 08.08.2019, the revenue cannot file appeals before the Tribunal where the tax effect is less than Rs.50 lakhs. Since the tax effect in the present appeal is less than Rs.50 lakhs, this appeal of the revenue is liable to be ITA No.232/Bang/2019 Page 2 of 2 dismissed as not maintainable. Accordingly, the appeal of the revenue is dismissed.
3. In the result, the revenue's appeal is dismissed.
Pronounced in the open court on this 18th day of March, 2020.
Sd/- Sd/-
( B R BASKARAN ) ( N V VASUDEVAN )
ACCOUNTANT MEMBER VICE PRESIDENT
Bangalore,
Dated, the 18th March, 2020.
/Desai S Murthy /
Copy to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT, Bangalore.
By order
Assistant Registrar
ITAT, Bangalore.