ITO 9(3)(1), MUMBAI V. TARUN HIRALAL DHAMI, MUMBAI

ITA 13/MUM/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 2786 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2010-2011
• Appeal Filed On: 02-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J SARAVANAN
• Keywords: Tax effect

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI SHAILENDRA KUMAR YADAV , JM AND SHRI RAJESH KUMAR, AM ./ I.T. A . NO. 13 /MUM/ 201 4 ( / ASSESSMENT YEAR : 20 10 - 11 ) INCOME TAX OFFICER - 9(3)(1) , ROOM NO.227, AAYAKAR BHAVAN, M K ROAD, MUMBAI - 400020 / VS. SHRI TARUN HIRALAL DHAMI, 201, SECOND FLOOR, B WING, EDEN GARDEN, MAHAVIR NAGAR, KANDIVALI WEST, MUMBAI - 400607 ./ PAN : AAHPD1587A / REVENUE BY SHRI J SARAVANAN / ASSESSEE BY SHRI DHAVAL SHAH / DATE OF HEARING : 30 . 6. 2016 / DATE OF PRONOUNCEMENT : 30 . 6. 2016 / O R D E R PER RAJESH KUMAR, A. M: THIS IS AN APPEAL FILED BY THE REVENUE CHALLENGING THE ORDER DATED 7.10.2013 O F LD.CIT(A) - 20 , MUMBAI , FOR ASSESSMENT YEAR 20 10 - 11 . 2. WE FIND FROM THE ORDERS OF AUTHORITIES BELOW THAT THE TAX EFFECT INVOLVED IN THE ABOVE R EFERRED CASE IS BELOW THE MONETARY LIMIT (RS. 10,00,000/ - ) PRESCRIBED BY THE CENTRAL BOARD OF DIRECTOR TAXES(CBDT), VIDE ITS CIRCULAR NO.21/2015(F.NO.L42/2007 - ITJ (PT.) DATED 10TH DECEMBER, 2015. 3 . SHRI DHAVAL SHAH APPEARED ON BEHALF OF THE ASSESSEE. T HE DEPARTMENTAL REPRESENTATIVE (DR) ON A QUERY BY THE BENCH FAIRLY CONCEDED THAT THE TAX EFFECT INVOLVED IN THE ABOVE CASE IS LESS THAN RS. 10.00 LACS. CONSIDERING THESE FACTS, WE DISMISS THE APPEAL HOLDING IT AS NOT MAINTAINABLE U / S. 268A OF THE ACT. 2 13 /MUM/201 4 4 . IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30 .6. 2016. SD SD ( SHAILENDRA KUMAR YADAV ) (RAJESH KUMAR) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED : 30 . .6.2016 SR.PS:SRL: / 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 ILE / BY ORDER, TRUE COPY / (DY./ASSTT. REGIST RAR) , / ITAT, MUMBAI