DCIT 13(3)(1), MUMBAI V. CHETAN R SHAH, MUMBAI

ITA 1066/MUM/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3860 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2014-2015
• Appeal Filed On: 23-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 5(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAM LAL NEGI, JM APPEAL NO. ASSESS MENT YEAR APPELLANT RESPONDENT APPELLANT BY RESPOND ENT BY ITA NO.1066/M/2018 2014 - 15 DY. CIT13(3)(1), R. NO. 229/219, 2 ND F LOOR, AAYAKAR BHAVAN, M. K. ROAD, MUMBAI - 400 020 CHETAN R. SHAH B - 1601, PRATAP HERITAGE, L.T. ROAD, BORIVALI (W), MUMBAI - 92 PAN: APUPS 9951 D SHRI CHOUDHARY ARUN KUMAR SINGH NONE ITA NO. 771/M/2018 2014 - 15 ASST. CIT 23(1) ROOM NO. 112, MATRU MANDIR, 1 ST F LOOR, TARDEO ROAD, MUMBAI - 007 H. K. SAIGAL & OTHERS 133, GAZEBO HOUSE, HILL ROAD, BANDRA (W), MUMBAI - 400 050 PAN: AAFFH 4775 C SHRI CHOUDHARY ARUN KUMAR SINGH NONE ITA NO. 516/M/2018 2013 - 14 ITO 15(2) - 3, MUMBAI M/S. MADHUR MILAN REALTY PRIVATE LIMITED SH OP NO. 18, SUN PLAZA SHOPPING CENTRE, HARI OM NAGAR, MULUND (E), MUMBAI - 400 081 PAN: AAFCM 3969 C SHRI CHOUDHARY ARUN KUMAR SINGH NONE ITA NO. 439/M/2018 2014 - 15 DCIT CENT CIR 5(2) R. NO. 1908, 19 TH FLOOR, AIR INDIA BLDG., NARIMAN POINT, MUMBAI - 21 PRIME P ROPERTY DEVELOPMENT CORPORATION P. LTD. 101, SONI HOUSE, PLOT NO. 34, JUHU SCHEME, VILE PARLE (W), MUMBAI - 400 049 PAN : AAECS 8014 P SHRI CHOUDHARY ARUN KUMAR SINGH NONE ITA NO. 699/M/2018 2010 - 11 ITO 1(2)(2) 527, AAYAKAR BHAVAN, M. K. ROAD, MUMBAI - 20 M/S . LAFIT LIGHTING PRIVATE LIMITED FLAT NO. 7, REAY HOUSE, 3 RD FLOOR, BEST MARG, BESIDE OLD TAJ, COLABA, MUMBAI - 400 001 PAN: AABCL 3265 C SHRI CHOUDHARY ARUN KUMAR SINGH NONE ITA NO. 233/M/2018 2013 - 14 ASST. CIT - 24(1) MUMBAI ABANI SARBESWAR DAS 202, SRI KRI SHNA OPP. LAXMI INDUSTRIAL ESTATE, ANDHERI (W), MUMBAI - 400 053 PAN: AABPD 8230 G SHRI CHOUDHARY ARUN KUMAR SINGH SHRI RAJESH G. SHAH ITA NO.433/M/2018 2011 - 12 DCIT CENT. CIR 6(3) ROOM NO. 1925, 19 TH FLOOR, AIR INDIA BUILDING, NARIMAN POINT, MUMBAI - 21 UNIQ UE PROPERTIES & SECURITIES PVT. LTD. 6 TH FLOOR, HAMILTON & HIRANANDANI ESTATE, GHODBUNDER ROAD, MUMBAI - 400 607 PAN: AAACU 0702 G SHRI CHOUDHARY ARUN KUMAR SINGH NONE ITA NO. 874/M/2018 2012 - 13 DY. CIT (IT) - 2(1)(1) ROOM NO. 1713, 17 TH FLOOR, AIR INDIA BUIL DING, NARIMAN POINT, MUMBAI - 21 M/S. CONSTRUCTION MANAGEMENT & DEVELOPMNET NEVADA LLC C/O. MZSK & ASSOCIATES, THE RUBY, LEL 9, NORTH WEST WING, SENAPATI BAPAT MARG, DADAR (W), MUMBAI - 28 PAN: AABCC 9312 P SHRI CHOUDHARY ARUN KUMAR SINGH NONE ITA NO. 208/M/2 018 2009 - 10 DY. CIT 8(3)(1) ROOM NO. 615, 6 TH FLOOR, AAYAKAR BHAVAN, M. K. ROAD, MUMBAI - 20 TURNKEY ELECTRICALS PRIVATE LIMITED PLOT NO. 236/13, TEKCHAND NIWAS, KEWAL ANAND SOCIETY, SHRI CHOUDHAR Y ARUN KUMAR SINGH NONE 2 CHETAN R. SHAH & OTHERS OPP. GTBN STATION, SION (E), MUMBAI - 200 022 PAN: AAACT 1459 M ITA NO. 772/M/2018 2014 - 15 ASST. CIT 23(1) ROOM NO. 112, MATRU MANDIR, 1 ST FLOOR, TARDEO ROAD, MUMBAI - 400 007 A. S. MOTIWALA SHOP NO. 1, GR. FLOOR, MANEK MANOR, HILL ROAD, BANDRA (W), MUMBAI - 400 050 PAN: AACPM 3300 K SHRI CHOUDHAR Y ARUN KUMAR SINGH NONE ITA NO. 199/M/2018 2013 - 14 DCIT, CENTRAL CIRCLE - 8(1) ROOM NO. 656, 6 TH FLOOR, AAYAKAR BHAVAN, M. K. ROAD, MUMBAI - 400 020 SUPARIWALA EXPORT PVT. LTD. 21 ST FLOOR, NIRMAL, NARIMAN POINT, MUMBAI - 400 021 PAN : AACCS 1620 D SHRI CHOUDHAR Y ARUN KUMAR SINGH NONE ITA NO. 169/M/2018 2012 - 13 DCIT 8(2)(1) ROOM NO. 624, 6 TH FLOOR, AAYAKAR BHAVAN, M. K. ROAD, MUMBAI - 400 020 SHREYAS MORAKHIA & ASSETS PRIVATE LIMITED (FORMERLY KNOWN AS SHIVA SHAKIT PROPERTIES PRIVATE LIMITED) 706, RAHEJA CENTRE, FREE PRESS JOURNAL MARG, 214, NARIMAN POINT, MUMBAI 21 PAN: AAFCS 8009 P SHRI CHOUDHARY ARUN KUMAR SINGH NONE ITA NO. 168/M/2018 2011 - 12 ITO - WARD 2(3) 2 ND FLOOR, MOHAN PLAZA, WAYLE NAGAR, KHADAKPADA, KALYAN (W) 421 301 RAJKUMAR PUROHIT PROP. M/S. HARI OM PLASTIC, H - 4, AMBIKA NAGAR, NEAR CENTURY CHEMICAL, SHAHAD, KALYAN - 421 103 SHRI CHOUDHARY ARUN KUMAR SINGH NONE ITA NO. 1039/M/2018 2010 - 11 ACIT 3(1)(1) R. NO. 607, AAYAKAR BHAVAN, MUMBAI - 20 ASHISH ESTATES & PROPERTIES P. LTD. 115, MAKER CHAMBERS - III, NARIMAN POINT, MUMBAI - 21 SHRI CHOUDHARY ARUN KUMAR SINGH NONE ITA NO. 877/M/2018 2013 - 14 ITO11(1)(3) ROOM NO. 201, AAYAKAR BHAVAN, MUMBAI - 20 SAVANNAH REAL ESTATE PVT. LTD. 401/B, WEST VIEW, BAJAJ ROAD, VILE PARLE, MUMBAI - 57 PAN: AAICS 6458 B SHRI CHOUDHAR Y ARUN KUMAR SINGH NONE ITA NO. 875/M/2018 2014 - 15 ACIT - CIRCLE 11(3)(2) ROOM NO. 427, 4 TH FLOOR, AAYAKAR BHAVAN, M. K. RD., MUMBAI - 20 M/S. VIRTUOUS FINANCE PVT. LTD. 4 TH FLOOR, THE EAGLES FLIGHT SUREN ROAD, OFF ANDHERI KURLA RD., ANDHERI (E), MUMBAI - 400 0 93 PAN: AABCV 1887 A SHRI CHOUDHARY ARUN KUMAR SINGH NONE DATE OF HEARING : 10.08.2018 DATE OF PRONOUNCEMENT : 10.08.2018 O R D E R PER SHAMIM YAHYA, A. M.: THESE ARE APPEALS BY THE REVENUE BY THE ASSESSEE AGAINST THE RESPECTIVE ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) AGAINST THE SEPARATE ASSESSEES FOR THE CONCERNED ASSESSMENT YEAR. 3 CHETAN R. SHAH & OTHERS 2. THE REVENUE IS IN APPEAL AGAINST THE DELETION OF ADDITION BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS). 3. AT THE OUTSET, IT TRANSPIRES THAT T HE TAX EFFECT OF THE RELIEF GRANTED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) IS BELOW RS.20 LACS, AS PER THE LIMIT FIXED BY THE CBDT FOR FILING THE APPEAL BEFORE THE ITAT VIDE CBDT CIRCULAR NO. 3/2018, F. NO. 279/MISC.142/2007 - ITJ (PT) DATED 11 TH JU LY, 2018 ISSUED BY CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA. 4. WE HAVE GONE THROUGH THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) AND THE GROUNDS OF APPEAL. IT HAS BEEN FOUND THAT THE TAX EFFECTS IN THE APPEALS ARE LESS THAN RS. 20 LACS. 5. THE LD. DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED TO THE ABOVE PROPOSITION THAT THESE APPEALS ARE NOT MAINTAINABLE IN LIGHT OF THE ABOVE SAID CBDT CIRCULAR. HE ALSO DID NOT POINT THAT THESE APPEALS FAL L IN THE EXCEPTIONS CARVED OUT IN THE ABOVE SAID CIRCULAR. ACCORDINGLY, THESE APPEALS FILED BY THE REVENUE STANDS DISMISSED. 6. IN THE RESULT, THESE APPEALS BY THE REVENUE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10.08.2018 SD/ - SD/ - ( RAM LAL NEGI ) (SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : ROSHANI , SR. PS 4 CHETAN R. SHAH & OTHERS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2 . THE RESPONDENT 3. THE CIT(A) 4. CIT - CONCERNED 5. DR, ITAT, MUMBAI 6. GUARD FILE BY ORDER, (DY./A SSTT. REGISTRAR) ITAT, MUMBAI