The ITO, Ward-2, Gulbarga v. M/s Mahesh Road Lines
[Citation -2016-LL-1013-26]

Citation 2016-LL-1013-26
Appellant Name The ITO, Ward-2, Gulbarga
Respondent Name M/s Mahesh Road Lines
Court ITAT-Bangalore
Relevant Act Income-tax
Date of Order 13/10/2016
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags tax effect
Bot Summary: Revenue by : Shri Tshering Ongda, JCIT Date of hearing : 26-09-2016 Date of pronouncement: : 13-10-2016 ORDER PER SHRI A.K.GARODIA, AM This is a revenue s appeal directed against the order of learned CIT, Gulbarga dated 18.01.2016 for A. Y. 2010 11. None appeared on behalf of the assessee in spite of notice and therefore, this appeal was heard ex parte qua the assessee. It was pointed out by the bench that the income declared by the assessee in the return of income is Rs. 786,060/- and the income assessed by the A.O. is Rs. 40,29,600/- after addition of Rs. 32,43,496. Then how the appeal of the revenue is maintainable in view of Board Instruction about low tax effect in appeal filed by the revenue before ITAT. In reply, learned DR of the revenue had nothing to say. This appeal of the revenue is not admitted because of low tax effect. In the result, the appeal of the revenue is dismissed. Order pronounced in the open court on the date mentioned on the caption page.


IN INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH C , BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER ITA No.441 (Bang) 2016 (Assessment year : 2010-11) ITO, Ward - 2, Gulbarga Respondent Vs M/s Mahesh Road Lines, Salambhai Complex, Acc Main Road, Wadi, Dist. Gulbarga 585225. PAN: AAIFM3248C Appellant Assessee by : None. Revenue by : Shri Tshering Ongda, JCIT Date of hearing : 26-09-2016 Date of pronouncement: : 13-10-2016 ORDER PER SHRI A.K.GARODIA, AM This is revenue s appeal directed against order of learned CIT (A), Gulbarga dated 18.01.2016 for A. Y. 2010 11. 2. None appeared on behalf of assessee in spite of notice and therefore, this appeal was heard ex parte qua assessee. 3. It was pointed out by bench that income declared by assessee in return of income is Rs. 786,060/- and income assessed by A.O. is Rs. 40,29,600/- after addition of Rs. 32,43,496. Even if total addition is deleted by CIT (A) and revenue is in 2 IT(TP)A No.441(B)2016 appeal for entire such deletion, then also, tax effect @30% will be less than Rs. 10 Lacs. Then how appeal of revenue is maintainable in view of Board Instruction about low tax effect in appeal filed by revenue before ITAT. In reply, learned DR of revenue had nothing to say. Hence, this appeal of revenue is not admitted because of low tax effect. 4. In result, appeal of revenue is dismissed. Order pronounced in open court on date mentioned on caption page. Sd/- Sd/- (SMT ASHA VIJAYARAGHAVAN (A.K. GARODIA) JUDICAL MEMBER ACCOUNTANT MEMBER Place: Bangalore: Dated: 13.10.2016 DS* Copy to : 1 Appellant 2 Respondent 3 CIT(A)-II Bangalore 4 CIT 5 DR, ITAT, Bangalore. 6 Guard file By order AR, ITAT, Bangalore ITO, Ward-2, Gulbarga v. M/s Mahesh Road Line
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