E-City Developers Pvt. Ltd. v. Dy. Commissioner of Income-tax, Central Circle-2(3), Bangalore
[Citation -2019-LL-0913-42]

Citation 2019-LL-0913-42
Appellant Name E-City Developers Pvt. Ltd.
Respondent Name Dy. Commissioner of Income-tax, Central Circle-2(3), Bangalore
Court ITAT-Bangalore
Relevant Act Income-tax
Date of Order 13/09/2019
Assessment Year 2008-09
Judgment View Judgment
Keyword Tags condonation of delay • low tax effect
Bot Summary: At the outset, the learned Authorised Representative submitted that the appeal filed by the Revenue has since been dismissed by the Tribunal on account of low tax effect in view of the CBDT Circular No. 17/2019 Dt. 8.8.2019. It was further submitted that the grounds taken by the assessee in its C.O. are in support of the order passed by the learned CIT. 3. We have heard both the parties and perused the material available on record. At the outset, it is noted that C.O. has been filed by the assessee with a delay of 74 days and an Affidavit has been placed on record in support of the condonation of delay and after going through the same, we find the ground to be reasonable and the delay is hereby condoned. Given that the C.O. is filed by the assessee supporting the order of the learned CIT and the appeal of the Revenue already been dismissed on account of low tax effect, the grounds taken by the assessee in its C.O. become infructuous and hence dismissed. In the result, the C.O. filed by the assessee is dismissed. Order pronounced in the open Court on 13th Sept., 2019.


IN INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER C.O. No.101/Bang/2012 (In ITA No.409/Bang/2012) (Assessment Year: 2008-09) M/s. E-City Developers Pvt. Vs. Dy. Commissioner of Ltd., Income Tax, No.208, Westminister, 13, Central Circle 2(3), Cunningham Road, Bangalore. Bangalore-560052 PAN AABCE 7340R (Appellant) (Respondent) Appellant Cross Shri Prashanth G. S., C.A. Objector By: Revenue By: Shri C. H. Sundar Rao, CIT (D.R) Date of Hearing : 09.09.2019 Date of Pronouncement : 13.09.2019 ORDER PER SHRI VIKRAM SINGH YADAV, AM : This is Cross Objection (C.O.) filed by assessee against appeal by Revenue in ITA No.409/Bang/2012 for Asst. Year 2008-09. 2 C.O. No.101/Bang/2012 2. At outset, learned Authorised Representative submitted that appeal filed by Revenue has since been dismissed by Tribunal on account of low tax effect in view of CBDT Circular No. 17/2019 Dt. 8.8.2019. It was further submitted that grounds taken by assessee in its C.O. are in support of order passed by learned CIT (Appeals). 3. We have heard both parties and perused material available on record. At outset, it is noted that C.O. has been filed by assessee with delay of 74 days and Affidavit has been placed on record in support of condonation of delay and after going through same, we find ground to be reasonable and delay is hereby condoned. 4. Given that C.O. is filed by assessee supporting order of learned CIT (Appeals) and appeal of Revenue already been dismissed on account of low tax effect, grounds taken by assessee in its C.O. become infructuous and hence dismissed. 3 C.O. No.101/Bang/2012 4. In result, C.O. filed by assessee is dismissed. Order pronounced in open Court on 13th Sept., 2019. Sd/- Sd/- (N.V. VASUDEVAN) (VIKRAM SINGH YADAV) VICE PRESIDENT ACCOUNTANT MEMBER Dated: 13.09.2019. Reddy GP Copy to: 1. appellant 2. Respondent 3. CIT (A) 4. Pr. CIT 5. DR, ITAT, Bangalore. 6. Guard File By order Assistant Registrar Income-tax Appellate Tribunal Bangalore E-City Developers Pvt. Ltd. v. Dy. Commissioner of Income-tax, Central Circle-2(3), Bangalore
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