ITO (IT)2(1)(1), MUMBAI V. VIRENDRA VINAMALIDAS DHAKAN,

ITA 1347/MUM/2015

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 2173 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 05-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K KARDA M
• Keywords: Tax effect

Judgement Text

VIRENDRA VINAMALIDAS DHAKAN ITA N O. 1347/MUM/2015 AND 2 3 OTHERS 1 / IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH D / K , MUMBAI , , BEFORE SHRI AMIT SHUKLA , JUDICIAL MEMBER AND SHRI RAJESH KUM AR , ACCOUNTANT MEMBER ITA NO. : 1347 /MUM/201 5 (ASSESSMENT YEAR: 200 6 - 0 7 ) INCOME TAX OFFICER (INTERNATIONAL TAXATION) - 2(1)(1), ROOM NO. 114, 1 ST FLOOR, SCINDIA HOUSE, BALLARD ESTATE, MUMBAI - 400 038 VS VIRENDRA VINAMALIDAS DHAKAN , 905, SHAIKHA LATIFA BU ILDING, DELRA, PO BOX 494, DUBAI (UAE) .: PAN: AJHPD 1511 F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A K KARDAM RESPONDENT BY : NONE ITA NO. : 2699 /MUM/2015 (ASSESSMENT YEAR: 200 3 - 0 4 ) INCOME TAX OFFICER - 20(3)( 2), ROOM NO. 612, 6 TH FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI - 400 012 VS SMT SABANA MOHD. AHMED, RANGARO, BUILDING NO. 9, ROOM NO. 4, R A KIDWAI NAGAR, WADALA, MUMBAI - 400 031 .: PAN: AFAPR 1054 C (APPELLANT) (RESPONDEN T) APPELLANT BY : SHRI A K KARDAM RESPONDENT BY : NONE ITA NO. : 3777 /MUM/2015 (ASSESSMENT YEAR: 200 9 - 1 0 ) INCOME TAX OFFICER - 2 8 (3)( 5 ), ROOM NO. 3 2 7 , 3 RD FLOOR, TOWER NO. 6, VASHI RAILWAY STATION COMPLEX, VASHI, NAVI MUMBAI - 400 7 1 5 VS SHRI YASIN K SIDDIQUE, A - 193, ROOM NO. 6, SECTOR 21, TURBHE COLONY, NAVI MUMBAI - 400 715 .: PAN: AAAFY 2241 F (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A K KARDAM RESPONDENT BY : NONE ITA NO. : 3789 /MUM/2015 (ASSESSMENT YEAR: 200 9 - 10 ) DCIT - 13(1)(1), ROOM NO. 2 18, 2 ND FLOOR, AAYAKAR BHAVAN, M K ROAD, MUMBAI - 400 020 VS M/S NIHAR EQUIPMENT PVT LTD., 117, CD GOVERNMENT INDUSTRIAL ESTATE, HINDUSTAN NAKA, CHARKOP, KANDIVALI (WEST), MUMBAI - 400 067 .: PAN: AABCN 9153 B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A K KARDAM RESPONDENT BY : NONE VIRENDRA VINAMALIDAS DHAKAN ITA N O. 1347/MUM/2015 AND 2 3 OTHERS 2 ITA NO. : 719 /MUM/2015 (ASSESSMENT YEAR: 200 5 - 06 ) INCOME TAX OFFICER - 2(3)(4), ROOM NO. 555, 5 TH FLOOR, AAYAKAR BHAVAN, M K ROAD, MUMBAI - 400 0 20 VS WINEVER ENERGY PRIVATE LIMITED, 6 - A, NEW EXCELSIOR BUILDING, WALLACE STREET, FORT, MUMBAI - 400 027 .: PAN: AAACA 2951 P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A K KARDAM RESPONDENT BY : NONE ITA NO. : 3770 /MUM/2015 (ASSESSMENT YEAR: 200 5 - 06 ) INCOME TAX OFFICER - 27(3)( 2), 4 TH FLOOR, TOWER NO.6, VASHI RAILWAY STATION COMPLEX, VASHI, NAVI MUMBAI VS SHRI SANTOSH MANGILAL JAIN, 7/2, ASHA BUILDING, CHHAYA SOCIETY, CHEMBUR, MUMBAI - 400 071 .: PAN: AADPJ 1655 M (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI J PREMANAND RESPONDENT BY : NONE ITA NO. : 3749 /MUM/2015 (ASSESSMENT YEAR: 200 9 - 10 ) DCIT - 30(2), R. NO. 601, C - 13, 6 TH FLOOR, B.K.C. BANDRA (E), MUMBAI - 400 051 VS SHRI NARAYAN N SHARMA, S/4, SUNDERVAN BUILDING, SUNDER NAGAR, BEHIND VODAFONE GALLERY, MALAD (WEST), MUMBAI - 400 064 .: PAN: AABPS 4180E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI J PREMANAND RESPONDENT BY : NONE ITA NO. : 2901 /MUM/2015 (ASSESSMENT YEAR: 200 9 - 10 ) DCIT - 4(2), R. NO. 411, 4 T H FLOOR, AAYAKAR BHAVAN, M K ROAD, CHURCHGATE, MUMBAI - 400 020 VS M/S SHANA BUILDERS & DEVELOPERS P. LTD, 402, SAGAR AVENUE, PLOT NO. 54, JUNCTION OF LALLUBHAI PARK & S.V. ROAD, MUMBAI - 400 058 .: PAN: AAHCS 4782 P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI J PREMANAND RESPONDENT BY : NONE VIRENDRA VINAMALIDAS DHAKAN ITA N O. 1347/MUM/2015 AND 2 3 OTHERS 3 ITA NO. : 3531 /MUM/2015 (ASSESSMENT YEAR: 20 1 0 - 11 ) INCOME TAX OFFICER - 19(3)(1), 2 ND FLOOR, R. NO. 202, TARDEO ROAD, MUMBAI - 400 007 VS SMT RAGINI DESAI, 1401, A WING, 14 TH FLOOR, SAI RADIANCE, PLOT NO. 59, 60, 61, SECTOR - 15, CBD BELAPUR, NAVI MUMBAI - 400 614 .: PAN: AEQPD 9464 H (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI J PREMANAND RESPONDENT BY : NONE ITA NO. : 773 /MUM/2015 (ASSESSMENT YEAR: 20 1 0 - 11 ) INCOME TAX OFFICER - 13 (3) (3), 2 ND FLOOR, R. NO. 227, AAYAKAR BHAVAN, M K ROAD, MUMBAI - 400 020 VS M/S VIJAYJYOT SEATS PVT LTD, PLOT NO. 60CD, SHLOK BLD G., 2 ND FLOOR, GOVT. INDL. STATE, CHARKOP, KANDIVALI (WEST), MUMBAI - 400 0 6 7 .: PAN: A ABCV 1235 H (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI J PREMANAND RESPONDENT BY : NONE ITA NO. : 2219 /MUM/2015 (ASSESSMENT YEAR: 20 11 - 12 ) DCIT (TDS) 1(1), ROOM NO . 802, K G MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI - 400 002 VS M/S AKBAR ONLINE BOOKING CO. PVT. LTD., 1 ST FLOOR, 62, JANJIKAR STREET, MUMBAI - 400 002 .: PAN: AA G C A 3533 P (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A K KARDAM RESPONDENT BY : NONE ITA NO. : 2084 /MUM/2015 (ASSESSMENT YEAR: 2009 - 1 0 ) INCOME TAX OFFICER 20(2)(4), ROOM NO. 220, 2 ND FLOOR, PIRAMAL CHAMBERS, PAREL MUMBAI - 400 012 VS NAGIN FULCHAND JAIN HUF, A/206, SHANKESHWAR TOWER, LOVE LANE, MAZGAON, MUMBAI - 400 010 .: PAN: AAEHJ 6679 N (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI J PREMANAND RESPONDENT BY : NONE VIRENDRA VINAMALIDAS DHAKAN ITA N O. 1347/MUM/2015 AND 2 3 OTHERS 4 ITA NO. : 7158 /MUM/201 4 (ASSESSMENT YEAR: 20 11 - 12 ) ACIT 19(3), MATRU M ANDIR, 2 ND FLOOR, R. NO. 206, TARDEO ROAD, MUMBAI - 400 007 VS SHRI VIDUR VISHNU BHOGILAL, B - 10, SEA FACE PARK - 50, BHULABHAI DESAI ROAD, BREACH CANDY, MUMBAI - 400 026 .: PAN: AAKPB 9206 D (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI J PREMANAND RESPONDENT BY : NONE ITA NO. : 3287 /MUM/201 5 (ASSESSMENT YEAR: 20 10 - 11 ) DCIT 4(1)(1), ROOM NO. 640, 6 TH FLOOR, AAYAKAR BHAVAN, M K ROAD, MUMBAI - 400 020 VS M/S FALCON BROKERAGE PVT L TD, 1001, STOCK EXCHANGE TOWERS, DALAL STREET, MUMBAI - 400 0 01 .: PAN: AA ACA 8821 G (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A K KARDAM RESPONDENT BY : NONE ITA NO. : 822 /MUM/201 5 (ASSESSMENT YEAR: 20 10 - 11 ) ACIT 27(1), ROOM NO. 411, 4 TH FLOOR, TOWER NO. 6, VASHI STATION COMPLEX, MUMBAI - 400 703 VS M/S DOMUS ENTERPRISES, KAMAL KUNJ, 1 ST FLOOR, CENTRAL AVENUE ROAD, CHEMBUR, MUMBAI - 400 071 .: PAN: AADFD 2398 J (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A K KARDAM RESPONDENT BY : NONE ITA NO. : 959 /MUM/201 5 (ASSESSMENT YEAR: 20 10 - 11 ) ACIT 32(2), O/O ACIT, 32(2), PRATYAKSHA KAR BHAVAN, ROOM NO. 202, 2 ND FLOOR, BANDRA KURLA COMPLEX, BANDRA(EAST), MUMBAI - 400 051 VS SHRI PRAKASH T TANNA, (PROP. FALSA CONSTRUCTION) B/807, EKTA WOODS, RAHEJA ESTATE, BORIVALI EAST, MUMBAI - 400 066 .: PAN: AAAPT 7765 K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A K KARDAM RESPONDENT BY : NONE VIRENDRA VINAMALIDAS DHAKAN ITA N O. 1347/MUM/2015 AND 2 3 OTHERS 5 ITA NO. : 2229 /MUM/201 5 (ASSESSMENT YEAR: 20 09 - 10 ) ACIT CIRCLE 3, 2 ND F LOOR, RANI MANSION, MURBAD ROAD, KALYAN (WEST) - 421 301 VS SHRI JOHAR H ZOJWALLA, PROP. M/S SAB REALTY, 1 ST FLOOR, RANI MANSION, MURBAD ROAD, KALYAN (WEST), 421 301, DIST. THANE .: PAN: AAAPZ 565O K (APPELLANT) (RESP ONDENT) APPELLANT BY : SHRI A K KARDAM RESPONDENT BY : NONE ITA NO. : 5170 /MUM/201 4 (ASSESSMENT YEAR: 20 09 - 10 ) ACIT /DCIT 24(3) , R. NO. 701, C - 11, 7 TH FLOOR, B.K.C., BANDRA (E), MUMBAI - 4 00 05 1 VS HARINARYAN L SINGH, B - 3, HARINDRA BUNGALOW , LAXMI SINGH ESTATE, S V ROAD, GOREGAON WEST, MUMBAI - 400 062 .: PAN: AA RPS 9776 J (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI J PREMANAND RESPONDENT BY : NONE ITA NO. : 5656 /MUM/201 4 (ASSESSMENT YEAR: 20 09 - 10 ) INCOME TAX OFFICER 21(2) (4), ROOM NO. 109, 1 ST FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI - 400 012 VS NILESH K SHAH, B - 3/26, SHANTINIKETAN CHS, GROUND FLOOR, NEAR SHREYAS CINEMA, GHATKOPAR (WEST), MUMBAI - 400 075 .: PAN: AWPPS 7012 R (APPELLANT) ( RESPONDENT) APPELLANT BY : SHRI A K KARDAM RESPONDENT BY : NONE ITA NO. : 3668 /MUM/201 5 (ASSESSMENT YEAR: 20 09 - 10 ) ACIT 1 9 (3) , MATRU MANDIR, TARDEO ROAD, MUMBAI - 400 00 7 VS SHRI SHIV KUMAR JATIA, KRISHNABAD, 5 TH FLOOR, GAMADIA RD., MUMBAI - 400 02 6 .: PAN: AABPJ 7582 K (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI A K KARDAM RESPONDENT BY : NONE VIRENDRA VINAMALIDAS DHAKAN ITA N O. 1347/MUM/2015 AND 2 3 OTHERS 6 ITA NO. : 2078 /MUM/201 5 (ASSESSMEN T YEAR: 20 09 - 10 ) INCOME TAX OFFICER 22(2)(2), ROOM NO. 309, 3 RD FLOOR, PIRAMAL CHAMBERS, LALBAUG, PAREL, MUMBAI - 400 012 VS SMT MEENABAI L ASRANI, 457, RAJPAL HOUSE, 15 TH ROAD, KHAR (WEST), MUMBAI - 400 052 .: PAN: AADPA 4925 D (A PPELLANT) (RESPONDENT) APPELLANT BY : SHRI A K KARDAM RESPONDENT BY : NONE ITA NO. : 2174 /MUM/201 5 (ASSESSMENT YEAR: 1988 - 89 ) INCOME TAX OFFICER 17 (2)( 3 ), AAYAKAR BHAVAN, R. NO. 123B, M K ROAD, MUM BAI - 400 02 0 VS LATE SHRI MAHAVIR PRASAD GUPTA THROUGH L/R SHRI SUSHIL GUPTA, 161 - C, MITTAL TOWERS, NARIMAN POINT, MUMBAI - 400 02 1 .: PAN: AALPG 1065 E (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI J PREMANAND RESPONDENT BY : NONE ITA NO. : 2889 /MUM/201 5 (ASSESSMENT YEAR: 20 10 - 11 ) DCIT 20(2), ROOM NO. 217, 2 ND FLOOR, PIRAMAL CHAMBERS, LALBAUG, PAREL, MUMBAI - 400 012 VS M/S MARBLE POINT, C/2, 205 PEARL CO - OP HOUSING SOCIETY, DR. B. R. AMBEDKAR ROAD, NEAR HINDMATA CINEMA, PAREL, MUMBAI - 400 012 .: PAN: AAAFM 1947 J (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI J PREMANAND RESPONDENT BY : NONE ITA NO . : 7162 /MUM/201 4 (ASSESSMENT YEAR: 20 10 - 11 ) ACIT 19(2), 2 ND FLOOR, MATRU MANDIR, TARDEO ROAD, MUMBAI - 400 007, VS MS NIPA GAGAN MANGAT, 3 RD FLOOR, 33 HUGES, ABOVE HDFC BANK, MUMBAI - 400 007 .: PAN: AAJPS 1825 Q (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI J PREMANAND RESPONDENT BY : NONE /DATE OF HEARING : 21 - 12 - 201 5 / DATE OF PRONOUNCEMENT : 21 - 12 - 201 5 VIRENDRA VINAMALIDAS DHAKAN ITA N O. 1347/MUM/2015 AND 2 3 OTHERS 7 ORDER PER BENCH : IN THE AFORESAID BUNCH OF 24 APPEALS FILED BY THE REVENUE AGAINST SEPARATE IMPUGNED ORDERS OF LD. FIRST APPELLATE AUTHORITY , IT IS PRIMA FACIE NOTICED THAT THE TAX EFFECT ON THE DISPUTED ISSUE RAISED BY THE REVENUE IN THE GROUNDS OF APPEAL ARE LESS THAN THE PRESCRIBED MONETARY LIMIT OF RS. 10 LAKHS FIXED BY THE CBDT . 2. NOW AS PER THE LATEST CBDT CIRCULAR NO. 21 OF 2015 DATED 10 TH DECEMBER, 2015, ISSUED BY THE CBDT IN PURSUANCE OF PROVISIONS CONTAINED U/S 268 A (1) HAD PRESCRIBED THE MONETARY LIMIT OF FIL ING OF THE APPEAL BY THE DEPARTMENT BEFORE THE INCOME - TAX APPELLATE TRIBUNAL AT RS. 10 LAKHS , THAT IS, T HE TAX A FFECT FOR FILING OF APPEAL SHOULD EXCEED THE SAID MONETARY LIMIT. THIS HAS BEEN LAID DOWN IN PARA 3 OF THE CIRCULAR WHICH READS AS UNDER: - 3. HENCEFORTH, APPEALS/SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMITS GIVEN HEREUNDER: - S NO APPEALS IN INCOME - TAX MATTERS MONETARY LIMIT(IN RS) 1 BEFORE APPELLATE TRIBUNAL 10,00,000/ - 2 BEFORE HIGH COURT 20,00,000/ - 3 BEFORE SUPREME COURT 25,00,000/ - IT HAS FURTHER BEEN CLARIFIED BY THE CBDT THAT THE SAID INSTRUCTION WILL APPLY RETROSPECTIVELY TO THE PENDING APPEALS ALSO AND SUCH APPEALS SHOULD BE EITHER WITHDRAWN OR NOT PRESSED BY THE REVENUE. THE RELEVANT PARA 10 READS AS UNDER: - 10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS/TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN/NOT PRESSED. APPEA LS BEFORE THE SUPREME COURT WILL BE GOVERNED BY THE INSTRUCTIONS ON THIS SUBJECT, OPERATIVE AT THE TIME WHEN SUCH APPEAL WAS FILED. VIRENDRA VINAMALIDAS DHAKAN ITA N O. 1347/MUM/2015 AND 2 3 OTHERS 8 3. THE LD. DR BEFORE US HAS ADMITTED THAT, IN ALL THESE APPEALS, THE TAX EFFECT ON THE DISPUTED ISSUE IS PRIMA FACIE IS LE SS THAN RS. 10 LAKHS. HOWEVER, HE SUBMITTED THAT THE APPEAL OF THE REVENUE CAN BE DISMISSED AS NOT PRESSED IN VIEW OF THE CIRCULAR, SUBJECT TO LIBERTY GIVEN TO THE DEPARTMENT THAT, IN CASE IF IT IS FOUND BY THE AO THAT AFTER THE CALCULATION, THE TAX EFFECT EXCEEDS RS. 10 LAKHS , THEN THE DEPARTMENT IS AT LIBERTY TO FILE MISCELLANEOUS APPLICATION FOR RECALLING O R RESTOR ING OF SUCH ORDER. 4. AFTER CONSIDERING THE AFOREMENTIONED FACT, WE FIND THAT IN ALL THE AFORESAID CASES, THE TAX A FFECT ON THE DISPUTED ISSU E IS LESS THAN RS. 10 LAKHS AND ACCORDINGLY, IN VIEW OF THE CBDT CIRCULAR ISSUED UNDER THE TERMS OF SECTION 268A(1), SUCH AN APPEAL IS NOT MAINTAINABLE AND ACCORDINGLY , ALL THE APPEALS IMPUGNED HEREIN ARE DISMISSED AS NOT PRESSED IN TERMS OF THE WORDING OF THE CIRCULARS. 5. R ESULT ANTLY , ALL THE APPEALS FILED BY THE REVENUE ARE DISMISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST OF DEC EMBER , 2015. SD/ - SD/ - ( ) ( ) ( RAJESH KUMAR ) ( AMIT SHUKLA ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATE: 21 ST DECEMBER , 2015 / COPY TO: - 1 ) / THE APPELLANT. 2 ) / THE RESPONDENT. 3) THE CIT (A) - 1 0 /CONCERNED _____ , MUMBAI . 4 ) THE DIRECTOR OF INCOME TAX (IT) I /CIT____CONCERNED , MUMBAI . 5 ) / , , / THE D.R. D / K BENCH, MUMBAI. 6 ) \ COPY TO GUARD FILE. VIRENDRA VINAMALIDAS DHAKAN ITA N O. 1347/MUM/2015 AND 2 3 OTHERS 9 / BY ORDER / / TRUE COPY / / / , DY. / ASSTT. REGISTRAR I.T.A.T., MUMBAI * . . *CHAVAN , SR.PS