ANITA AGARWAL, MUMBAI V. ITO 27(1)(1), NAVI MUMBAI

CO 95/MUM/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0817 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 4 month(s) 29 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 30-11-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 01-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SATISH CHANDRA RAJORE
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A , MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI N.K. PRADHAN , HON'BLE ACCOUNTANT MEMBER C.O. NO. 95 /MUM/201 6 (A.Y: 2011 - 12) [ARISING OUT OF ITA.NO. 7416/MUM/2014 (A.Y: 2011 - 12)] SHRI ANITA AGARWAL FLAT NO. 504, BLDG A - WING 2, SABARI AASHIANA, DEONAR FARM ROAD , TISS COMPD. DEONAR, MUMBAI 400 088 PAN: AFRPA 1523 Q V. I.T.O 27(1)(1) 4 TH FLOOR, TOWER NO. 6, VASHI STATION COMPLEX, VASHI, NAVI MUMBAI 400 703 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI SATISHCHANDRA RAJ ORE DATE OF HEARING : 30.10.2018 DATE OF PRONOUNCEMENT : 30 .11 .2018 O R D E R PER C. N. PRASAD (JM) 1. THIS CROSS OBJECTION IS FILED BY THE ASSESSEE AGAINST THE APPEAL FILED BY THE REVENUE IN ITA.NO. 7416/MUM/2014. 2. AT THE TIME OF HEARING , L D. DR SUBMITTED THAT THE REVENUES APPEAL IS DISMISSED BY THE TRIBUNAL IN VIEW OF THE CIRCULAR NO . 21/ 20 15 DATED 10.12.2015 BY ITS ORDER DATED 20.06.2016 AS THE TAX EFFECT IS LESS THAN .10 LAKHS , AND T HEREFORE C.O FILED BY THE ASSESSEE WILL NOT SURVIVE . 2 C.O. NO.95/MUM/2016 (A.Y: 2011 - 12) SHRI ANITA AGARWAL 3. WE HAVE HEARD THE SUBMISSIONS OF THE LD. DR AND PERUSED THE ORDERS OF THE AUTHORITIES BELOW. WE FIND FROM THE TRIBUNAL ORDER DATED 20.06.2016 IN ITA.NO. 7916/MUM/2014 THE APPEAL FILED BY THE REVENUE HAS BEEN DISMISSED IN VIEW OF THE CIRCULAR NO . 21/ 20 15 DATED 10.12.2015 AS THE TAX EFFECT OF THE REVENUES APPEAL IS LESS THAN .10 LAKHS. THE CROSS OBJECTION FILED BY THE ASSESSEE IS ONLY IN SUPPORT OF THE LD.CIT(A). THEREFORE, THE SAME WI LL NOT SURVIVE AS THE APPEAL FILED BY THE REVENUE WAS ALREADY DISMISSED AND THE ORDER OF THE LD.CIT(A) WAS SUSTAINED. HENCE , THE CROSS OBJECTION FILED BY THE ASSESSEE BECAME INFRUCTUOUS. 4. IN THE RESULT, CROSS OBJECTION FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 30 TH NOVEMBER , 2018 SD/ - SD/ - ( N.K. PRADHAN ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 30 / 11 / 2018 GIRIDHAR , SR. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM