GEETHA MEHRA, MUMBAI V. ACIT 3(1)(1), MUMBAI

CO 11/MUM/2018

• Counselvise Citation: [2018] 123 COUNSELVISE.COM (IT) 3893 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 10 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 27-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2008-2009
• Appeal Filed On: 16-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V VIDHYADHAR
• Assessee Lawyers: J PRABHAKAR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'G' BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER ITA NO. 3651/MUM/2016 (ASSESSMENT YEAR: 2008-09) A C I T - 3(1)(1) ROOM NO. 607, 6TH FLOOR AAYAKAR BHAVAN, M.K. ROAD MUMBAI 400020 VS. MS. GEETHA MEHRA 6/19, 2ND FLOOR, GRANTS BLDG. ARTHUR BUNDER ROAD COLABA, MUMBAI 400005 PAN AAGPM9039H APPELLANT RESPONDENT CO NO. 11/MUM/2018 (ASSESSMENT YEAR: 2008-09) MS. GEETHA MEHRA 6/19, 2ND FLOOR, GRANTS BLDG. ARTHUR BUNDER ROAD COLABA, MUMBAI 400005 VS. A C I T - 3(1)(1) ROOM NO. 607, 6TH FLOOR AAYAKAR BHAVAN, M.K. ROAD MUMBAI 400020 PAN AAGPM9039H APPELLANT RESPONDENT REVENUE BY: SHRI V. VIDHYADHAR ASSESSEE BY: SHRI J. PRABHAKAR DATE OF HEARING: 27.06.2018 DATE OF PRONOUNCEMENT: 27.06.2018 O R D E R PER B.R. BASKARAN, AM THIS APPEAL FILED BY REVENUE AND THE CROSS OBJECTIO N FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER DATED 16.03 .2011 PASSED BY THE CIT(A)-38, MUMBAI AND THEY RELATE TO A.Y. 2008-09. 2. AT THE OUTSET IT WAS NOTICED THAT THE QUANTUM IN DI SPUTE IN THE APPEAL FILED BY THE REVENUE IS ` 31,15,500/- ONLY. APPARENTLY THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN ` 10,00,000/-. AS PER THE CIRCULAR NO. 21/15 DATED 10.12.2015 ISSUED BY THE C BDT, THE REVENUE IS PRECLUDED FROM PURSUING THIS APPEAL. ACCORDINGLY WE DISMISS THIS APPEAL ITA NO. 3651/MUM/2016 & C0 11 MS. GEETHA MEHRA 2 OF THE REVENUE IN LIMINE. IN VIEW OF THE SAME, THE CROSS OBJECTION FILED BY THE ASSESSEE IS ALSO DISMISSED. 3. IN THE RESULT, THE APPEAL FILED BY THE REVENUE AND THE CROSS OBJECTION FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH JUNE, 2018. SD/ - SD/ - (AMARJIT SINGH) (B.R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 27 TH JUNE, 2018 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) -38, MUMBAI 4. THE CIT - CENTRAL-IV, MUMBAI 5. THE DR, G BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.