DCIT (TDS) 2(2), MUMBAI V. MANDKE FOUNDATION, MUMBAI

ITA 1420/MUM/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 3929 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 11 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 20-05-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 19-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAKASH L PATHADE
• Keywords: Tax effect

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN, AM AND PAWAN SINGH, JM ./ I.T.A. NO . 1419 / MUM/ 201 3 ( / ASSESSMENT YEA R : 20 0 7 - 08 ) ASSTT. COMMIS SIONER OF INCOME TAX (TDS), RANGE - 2 (1), ROOM NO.70 2 , 7 TH FLOOR, SMT. K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI - 400002 / VS. M/S MANDKE FOUNDATION, PLOT NO.1, SURVEY N.141, RAO ACHUTRAO PATVARDHAN MARG, FOUR BUNGLOWS, ANDHERI (W) , MUMBAI - 400058 ( / APPELLANT ) .. ( / RESPONDENT ) ./ I.T.A. NO .1420, 1421 AND 1411/ MUM/ 2013 ( / ASSESSMENT YEA RS : 2008 - 09, 2009 - 10 AND 2010 - 11 ) ASSTT. COMMISSIONER OF INCOME TAX (TDS), RANGE - 2 (1), ROOM NO.70 2 , 7 TH FLOOR, SMT. K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI - 400002 / VS. M/S MANDKE FOUNDATION, PLOT NO.1, SURVEY N.141, RAO ACHUTRAO PATVARDHAN MARG, FOUR BUNGLOWS, ANDHERI (W), MUMBAI - 400058 ( / APPELLANT ) .. ( / RESPONDENT ) ./ ./PAN. : AAATM4557G / A PPELLANT BY SHRI PRAKASH L PATHADE / R ESPONDENT BY SHRI JITENDRA SANGHAVI / DATE OF HEARING : 11 .2 . 201 6 / DATE OF PRONOUNCEMENT: 11.2. 201 6 I.T.A. NO. 1419 / MUM/ 201 3 AND OTHER THREE APPEALS 2 / O R D E R P ER B ENCH : THESE ARE THE APPEALS FILED BY THE REVENUE AND DIRECTED AGAINST THE SEPARATE ORDER S DATED 26.11. 201 2 PASSED BY THE LD.CIT(A) - 14, MUMBAI AND THEY RELA TE TO THE ASSESSMENT YEAR S 2007 - 08 TO 2010 - 11 . SINCE ISSUE URGED IN THESE APPEALS IS COMMON, THEREFORE , THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER , FOR THE SAKE OF CONVENIENCE. 2. THE FACTS IN ALL THE APPEALS ARE THAT THE AO HAD RAISED DEMAND U/S 201(1A) AS DETAILED BELOW AND THE SAME WAS DELETED BY LD CIT(A). HENCE THE REVENUE HAS FILED THESE APPEALS CHALLENGING THE ORDER OF FIRST APPELLATE AUTHORITY. S.NO. ASSESSMENT YEAR INTEREST U/S 201(1A) RS. 1 2007 - 08 56,888 2 2008 - 09 8,94,370 3 2009 - 10 4,41,026 4 2010 - 11 9,87,636 3. WE HAVE HEARD BOTH THE PARTIES. WE NOTICE THAT THE TAX EFFECT INVOLVED IN THE RELIEF GRANTED BY LD CIT(A) IS LESS THAN RS.10 LAKHS IN EACH OF THE YEAR MENTIONED ABOVE . HENCE, IN VIEW OF THE CIRCULAR ISSUED BY CBDT BEARING NO.21/2015 DATED 10.12.2015 , THE REVENUE IS PRECLUDED FROM PURSUING TH E APPEAL BEFORE THE TRIBUNAL, WHEN THE TAX EFFECT INVOLVED THEREIN IS LESS THAN RS.10 LAKHS. ACCORDINGLY, THE IMPUGNED APPEALS AR E LIABLE TO BE DISMISSED IN LIMINE, WHICH EVER MAY BE THE CASE, IN VIEW OF THE LOW TAX EFFECT. WE ORDER ACCORDINGLY. I.T.A. NO. 1419 / MUM/ 201 3 AND OTHER THREE APPEALS 3 4 . IN THE RESULT, ALL THE APPEALS FILED BY THE REVENUE ARE DISMISSED. PRONOUNCED ACCORDINGLY ON 11 TH FEB , 2 01 6 . 11 TH FEB 2 01 6 SD SD ( PAWAN SINGH ) ( B.R. BASKARAN) JUDICIAL MEMB ER ACCOUNTANT MEMBER MUMBAI: 11 TH FEB , 2 01 6 . . . ./ SRL , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - CONCERNED 4. / CIT CONCERNED 5. , , / DR, ITAT, MUMBAI CONCERNED 6. / GUARD FILE. / BY ORDER, TRUE COPY (ASSTT. REGISTRAR) , /ITAT, MUMBAI