DCIT, Circle–1(1)(1), Bangalore v. Auto Desk India Pvt. Ltd
[Citation -2019-LL-0828-23]

Citation 2019-LL-0828-23
Appellant Name DCIT, Circle–1(1)(1), Bangalore
Respondent Name Auto Desk India Pvt. Ltd.
Court ITAT-Bangalore
Relevant Act Income-tax
Date of Order 28/08/2019
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags low tax effect • tp adjustment • tpo
Bot Summary: At the very outset, Learned AR of the assessee submitted that out of total TP adjustment made by the AO of Rs. 550,24,304/-, such adjustment made in respect of Software Development Segment is of Rs. 61,29,962/- only and in this regard, our attention was drawn to page 23 of the order of TPO where the segment wise detail of Rs. 550,24,304/- is available. Thereafter, she pointed out that in the grounds raised by the revenue, all grounds raised are regarding Software Development Segment only and therefore, the tax effect in the appeal of the revenue is below Rs. 50 Lacs and hence, this appeal is not maintainable because of low tax effect as per latest CBDT instructions. In reply, learned DR of the revenue had nothing to say. Accordingly, the appeal of the revenue is dismissed 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 BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER IT(TP)A No. 422/Bang/2015 Assessment Year 2010 11 M/s Auto Desk India Pvt. Ltd., A4, Wing, 2nd Floor, DCIT, Circle 1 (1 (1), Divyashree Chambers, vs. Bangalore. Langford Road, Bengaluru. PAN: AABCA6924B APPELLANT RESPONDENT Assessee by Smt. Tanmayee Rajkumar, Advocates Revenue by Smt. Vandana Sagar, CIT (DR) Date of hearing 26.08.2019 Date of Pronouncement 28.08.2019 ORDER Per Shri A. K. Garodia, Accountant Member This appeal is filed by revenue 2. At very outset, Learned AR of assessee submitted that out of total TP adjustment made by AO of Rs. 550,24,304/-, such adjustment made in respect of Software Development Segment is of Rs. 61,29,962/- only and in this regard, our attention was drawn to page 23 of order of TPO where segment wise detail of Rs. 550,24,304/- is available. Thereafter, she pointed out that in grounds raised by revenue, all grounds raised are regarding Software Development Segment only and therefore, tax effect in appeal of revenue is below Rs. 50 Lacs and hence, this appeal is not maintainable because of low tax effect as per latest CBDT instructions. In reply, learned DR of revenue had nothing to say. Accordingly, appeal of revenue is dismissed because of low tax effect. 3. In result, appeal of revenue is dismissed. Order pronounced in open court on date mentioned on caption page. Sd/- Sd/- (N. V. VASUDEVAN) (ARUN KUMAR GARODIA) VICE PRESIDENT Accountant Member Bangalore, Dated, 28th August, 2019. IT(TP)A No. 422/Bang/2015 Copy to 1. Appellant 4. CIT (A) 2. Respondent 5. DR, ITAT, Bangalore 3. CIT 6. Guard file By order Assistant Registrar, Income Tax Appellate Tribunal, Bangalore. DCIT, Circle1(1)(1), Bangalore v. Auto Desk India Pvt. Ltd
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