GURUMUKH I SANGTANI, MUMBAI V. ITO 33(2)(2) , MUMBAI

ITA 1201/MUM/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3826 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 19-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: KAVITA P KAUSHIK
• Keywords: Tax effect
• Section: 22

Judgement Text

IN THE INC OME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI C. N. PRASAD , JM & SHRI S. RIFAUR RAHMAN, AM ./ I.T.A. NO . 1201/MUM/2020 ( / ASSESSMENT YEAR: 2009 - 10 ) ITO - 19(1 ) (2) , ROOM NO. 204, 2 ND FLOOR, MATRU MANDIR BLDG, TARDEO ROAD, MUMBAI - 400 007 / VS. BHAVANA S. DOSHI, 7, DOSHI BHAVAN, 2 ND CARPENTER STREET , C. P. TANK, MUMBAI - 400 004 ./ ./ PAN NO. A EEPD9662F ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : MS. KAVITA P. KAUSHIK , DR / RESPONDENTBY : NONE / DATE OF HEARING : 22 .10 .2020 / DATE OF PRONOUNCEMENT : 04.11.2020 / O R D E R PER S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) : THE PRESENT APPEAL HAS BEEN FILED BY THE RE VENUE AGAINST THE ORDER OF LD. COMMIS S IONER OF INCOME TAX (APPEALS) 54 IN SHORT REFERRED AS LD. CIT(A) , MUMBAI, DATED 19.12.2018 FOR A SSESSMENT YEAR (IN SHORT A Y ) 2009 - 10 . 2 I.T.A. NO 1201 /MUM/2019 BHAVANA S. DOSHI 2. AT THE OUTSET, IT IS NOTICED THAT NO NE APPEARED ON BEHALF OF ASSESSEE IN SPIT E OF CALLS AND EVEN NO APPLICATION FOR ADJOURNMENT WAS MOVED. ON THE OTHER HAND, L D. DR IS PRESENT AND IS READY WITH ARGUMENTS. THEREFORE , WE HAVE DECIDED TO PROCEED WITH THE HEARING OF THE CASE EX - PA RTE WITH THE ASSISTANCE OF THE L D. DR AND THE MATERIAL P LACED ON RECORD. 3. IT IS NOTICED THAT THE TAX EFFECT OF THE RELIEF GRANTED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) IS BELOW RS. 50 LACS AND AS PER CIRCULAR NO.17 OF 2019 DATED 08.08.2019 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES (CBDT), DEPARTME NT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, THE CBDT HAS REVISED THE MONETARY LIMIT FOR FILING APPEALS BEFORE THE ITAT FROM THE EXISTING LIMIT OF RS. 20 LACS TO RS. 50 LACS. 4 . THE LD. DEPARTMENTAL REPRESENTATIVE (DR) FAIRLY CONCEDED THAT THI S APPEAL IS COVERED BY THE AFORESAID CIRCULAR ISSUED BY THE CBDT. THE LD. DR SUBMITTED THAT IN CASE THIS APPEAL FALLS IN THE EXCEPTIONAL CASE, THE APPEAL MAY BE ALLOWED TO RECALL. 3 I.T.A. NO 1201 /MUM/2019 BHAVANA S. DOSHI 5 . WE HAVE GONE THROUGH THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (AP PEALS) AND THE GROUNDS OF APPEALS. WE FIND THAT THE TAX EFFECT IN THE ABOVE REFERRED APPEAL IS LESS THAN RS. 50 LACS. ACCORDINGLY, WE DISMISS THE AFORESAID APPEAL FILED BY THE REVENUE AS NOT MAINTAINABLE/WITHDRAWN. 6. IN THE NET RESULT, THE APPEAL FILED B Y THE REVENUE STANDS DISMISSED. ORDERS PRONOUNCED IN THE OPEN COURT ON 04.11.2020. SD/ - SD/ - (C. N. PRASAD) (S. RIFAUR RAHMAN ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED : 04.11 .2020 SR.PS. DHANANJAY / 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 F I LE / BY ORDER, . / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI