Income Tax Officer Tds Ward 3 3 Bangalore v. M S Uas Employees House Building Co Operative Society Ltd Bangalore

ITA 537/BANG/2017 | misc
Pronouncement Date: 11-12-2017 | Result: Dismissed

Appeal Details

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RSA Number 53721114 RSA 2017
Assessee PAN xxxxxxxxxxx
Bench xxxxxxxxxxx
Appeal Number xxxxxxxxxxx
Duration Of Justice 9 month(s) 3 day(s)
Appellant xxxxxxxxxxx
Respondent xxxxxxxxxxx
Appeal Type Income Tax Appeal
Pronouncement Date 11-12-2017
Appeal Filed By Department
Tags No record found
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 11-12-2017
Last Hearing Date 21-09-2017
First Hearing Date 21-09-2017
Assessment Year misc
Appeal Filed On 08-03-2017
Judgment Text
In The Income Tax Appellate Tribunal A Bench Bangalore Before Shri A K Garodia Accountant Member And Shri Lalit Kumar Judicial Member Ita No 537 Bang 201 7 Assessment Year 20 1 1 1 2 Ito Tds Ward 3 3 Bangalore Vs M S Uas Employees House Building Co Operative Society Ltd No 1 Post Office Building Uas Campus Hebbal Bangalore 560 024 Pan Tan Aa Aau 3878 K Blru 02612 B Appellant Respondent Assessee By Shri Ravishankar Advocate Revenue By Shri B R Ramesh Jcit Dr Date Of Hearing 11 1 2 201 7 Date Of Pronouncement 11 1 2 2017 O R D E R Per Shri A K Garodia Accountant Member This Is Revenues Appeal Directed Against The Order Of Ld Cit A 13 Bangalore Dated 29 12 2016 For Assessment Year 2011 12 2 The Revenue Has Raised Several Grounds But It Is Noted That The Tax Effect Is Only Rs 1 50 Lacs In Respect Of Demand Raised U S 201 1 A Nd Rs 0 57 Lacs In Respect Of Demand Raised U S 201 1 A Total Rs 2 07 Lacs 3 The Bench Asked The Learned Dr Of The Revenue Th At As Per The Latest Cbdt Instructions The Revenue Is Not Supposed To File A Ny Appeal Before The Tribunal If The Tax Effect Is Below Rs 10 Lacs The Bench Pointed Out That This Appeal Of Revenue Is Not Maintainable Because Of Low Tax Effect In Repl Y He Had Nothing To Say 4 Accordingly This Appeal Is Dismissed Because Of Low Tax Effect Ita No 537 Bang 2017 Page 2 Of 2 5 In The Result The Appeal Filed By The Revenue I S Dismissed Order Pronounced In The Open Court On The Date Ment Ioned On The Caption Page Sd Sd Lalit Kumar A K Garodia Judicial Member Accountant Member Bangalore Dated The 11 Th December 2017 Ms Copy To 1 App Ellant 2 Respondent 3 Cit 4 Cit A 5 Dr Itat Bangalore 6 Guard File By Order Senior Private Secretary Income Tax Appellate Tribunal Bangalore