M/s. ACCENTURE SOLUTIONS PRIVATE LTD(AS A SUCCESSOR TO M/S.ACCENTURE INDIA PRIVATE LIMITED), MUMBAI V. JT.CIT (OSD)-14(1)(1), MUMBAI

CO 116/MUM/2019

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1896 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 09-12-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 25-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AZHAN ZAIN VP
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL K, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM ITA NO. 2177/MUM/2018 ( ASSESSMENT YEAR: 2007-08) JOINT COMMISSIONER OF INCOME TAX (OSD)- 14(1)(1), ROOM NO. 481-B, 4 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI- 400079. VS. M/S ACCENTURE SOLUTIONS PVT. LTD. (AS A SUCCESSOR TO M/S ACCENTURE INDIA PVT. LTD.), PLANT NO. 3, GODREJ & BOYCEE COMPLEX, PHIROJSHAH NAGAR, OFF LBS MARG, VIKHROLI, MUMBAI- 400079. PAN/GIR NO.AABCA 1826 A (APPELLANT ) .. (RESPONDENT ) C.O. NO. 116/MUM/2019 (ARISING OUT OF ITA NO. 2177/MUM/2018) ( ASSESSMENT YEAR: 2007-08) M/S ACCENTURE SOLUTIONS PVT. LTD. (AS A SUCCESSOR TO M/S ACCENTURE INDIA PVT. LTD.), PLANT NO. 3, GODREJ & BOYCEE COMPLEX, PHIROJSHAH NAGAR, OFF LBS MARG, VIKHROLI, MUMBAI- 400079. VS. JOINT COMMISSIONER OF INCOME TAX (OSD)- 14(1)(1), ROOM NO. 481-B, 4 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI- 400079. PAN/GIR NO. AABCA 1826 A (APPELLANT ) .. (RESPONDENT ) REVENUE BY SHRI ANAND MOHAN (CIT-DR) & SHRI AZHAN ZAIN VP (ADDL.CIT) ASSESSEE BY SHRI NIKHIL TIWARI (AR) DATE OF HEARING 05/12/2019 DATE OF PRONOUNCEMENT 09/12/2019 / O R D E R PER: R.C. SHARMA, A.M. THE APPEAL FILED BY THE REVENUE AND CROSS OBJECTIO N FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE ORDER OF THE LD. CIT(A)-55, MUMBAI ITA NO. 2177/MUM/2018 & CO 116/MUM/2019 JCIT(OSD) VS M/S ACCENTURE SOLUTIONS PVT. LTD. 2 DATED 02/01/2018 FOR THE A.Y. 2007-08 IN THE MATTER OF ORDER PASSED U/S 143(3) R.W.S. 144 OF THE INCOME TAX ACT, 1961 ( IN SHORT, THE ACT). 2. AT THE OUTSET, THE LD AR OF THE ASSESSEE HAS SUB MITTED THAT THE TAX EFFECT IN THE APPEAL FILED BY THE REVENUE IS LE SS THAN RS. 50.00 LACS, THEREFORE, IN TERMS OF CBDT CIRCULAR NO. 17 O F 2019 DATED 08.08.2019, THE APPEAL OF THE REVENUE DESERVES TO B E DISMISSED. 3. ON THE OTHER HAND, THE LD CIT-DR HAS ALSO AGREED THAT THE TAX EFFECT IN THE APPEAL FILED BY THE REVENUE IS LESS T HAN RS. 50.00 LACS. 4. WE HAVE CONSIDERED THE RIVAL CONTENTIONS AND CAR EFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AND FOU ND THAT THE TAX EFFECT IN THIS APPEAL IS NOT EXCEEDING THE MONETARY LIMIT AS REVISED BY THE CBDT VIDE CIRCULAR DATED 08.08.2019 FOR THE PUR POSE OF FILING OF APPEAL BY THE DEPARTMENT BEFORE THE INCOME TAX APPE LLATE TRIBUNAL FROM RS. 20,00,000/- TO RS. 50,00,000/-. FOR READY REFERENCE, WE REPRODUCE THE CBDT CIRCULAR NO. 17 OF 2019 DATED 08 .08.2019 AS UNDER:- FURTHER ENHANCEMENT OF MONETARY LIMITS FOR FILING O F APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL , HIGH COURTS AND SLPS/APPEALS BEFORE SUPREME COURT - AMEN DMENT TO CIRCULAR 3 OF 2018 - MEASURES FOR REDUCING LITIGATI ON. CIRCULAR NO. 3/2018 DATED 11TH JULY 2018 HAS BEEN R EPLACED BY CIRCULAR NO. 17/2019 DATED 8TH AUGUST 2019 TO ENHAN CE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPART MENT BEFORE ITA NO. 2177/MUM/2018 & CO 116/MUM/2019 JCIT(OSD) VS M/S ACCENTURE SOLUTIONS PVT. LTD. 3 INCOME TAX APPELLATE TRIBUNAL, HIGH COURTS AND SLPS /APPEALS BEFORE SUPREME COURT FOR REDUCING LITIGATION. APPEALS/SLPS IN INCOME- TAX MATTERS MONETARY LIMIT (RS.) (PREVIOUS LIMIT) MONETARY LIMIT (RS.) (REVISED LIMIT) BEFORE APPELLATE TRIBUNAL 20,00,000 50,00,000 BEFORE HIGH COURT 50,00,000 1,00,00,000 BEFORE SUPREME COURT 1,00,00,000 2,00,00,000 THE ASSESSING OFFICER SHALL CALCULATE THE TAX EFFEC T SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED IS SUES IN THE CASE OF EVERY ASSESSEE. IF, IN THE CASE OF AN ASSES SEE, THE DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT Y EAR, APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPUTED ISS UES EXCEEDS THE MONETARY LIMIT. NO APPEAL SHALL BE FILED IN RES PECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT. FURTHER, EVEN IN THE CASE OF COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTHORITY WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR, NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT Y EAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY L IMIT. IN CASE WHERE A COMPOSITE ORDER/ JUDGMENT INVOLVES MORE THAN ONE ASSESSEE, EACH ASSESSEE SHALL BE DEALT WITH SEP ARATELY. ACCORDINGLY, THE APPEAL OF THE DEPARTMENT IS NOT MA INTAINABLE BEING MONETARY LIMIT IS LESS THAN/NOT EXCEEDING RS. 50,00 ,000/-. 5. THE CROSS OBJECTION SO FILED BY THE ASSESSEE WAS NOT PRESSED BY THE LD AR OF THE ASSESSEE, THEREFORE, THE SAME IS T HEREFORE DISMISSED AS NOT PRESSED. ITA NO. 2177/MUM/2018 & CO 116/MUM/2019 JCIT(OSD) VS M/S ACCENTURE SOLUTIONS PVT. LTD. 4 6. IN THE RESULT, BOTH I.E. APPEAL OF THE REVENUE A ND C.O. OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 09 TH DECEMBER, 2019. SD/- (AMARJIT SINGH) SD/- (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED 09/12/2019 *RANJAN COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//