ITO WD 19(3)(3), MUMBAI V. MINAXI R SOBTI, MUMBAI

ITA 1491/MUM/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 3030 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-06-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 04-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINITA MENON
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B, MUMBAI BEFORE SHRI B.R.BASKARAN (AM) AND SHRI RAM LAL NEGI (JM) ITA NO. 1491/MUM/2013 ASSESSMENT YEAR: 2006-07 ITO WD 19(3)(3) R NO 303 PIRAMAL CHAMBERS, LALBAUG, PAREL MUMBAI PIN 400002 VS. MINAXI R SOBTI 301/302 A.N. CHAMBERS, TURNERRD, BANDRA (E) MUMBAI PIN 400050 PAN- ADFPS2234L (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. VINITA MENON (DR) RESPONDENT BY : SHRI VIJAY MEHTA (AR) DATE OF HEARING: 16/06/2016 DATE OF PRONOUNCEMENT: 16/06/2016 O R D E R PER RAM LAL NEGI, JM THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAI NST ORDER DATED 22/10/2012 PASSED BY THE LD CIT(APPEALS)-II, MUMBAI FOR THE AS SESSMENT YEAR 2007-08. 2. THE REVENUE HAS CHALLENGED THE IMPUGNED ORDER O N FOLLOWING EFFECTIVE GROUND OF APPEAL:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE LD. CIT(A) HAS ERRED IN DELETING THE ADDITION ON AC COUNT OF DISALLOWANCE OF RS.19,50,834/-BEING COMMISSION PAID TO RAJIV KUMAR SOBTI, HUSBAND OF THE ASSESSEE FOR EXPORT ORD ER FROM AL 2 ITA NO. 1491/MUM/2013 ASSESSMENT YEAR: 2006-07 DAWAMAHA EST. EVEN THOUGH THERE WAS NO EVIDENCE OF RENDERING ANY SERVICES FOR WHICH COMMISSION WAS PAID. 2. 3. AT THE OUTSET, THE LD. AUTHORISED REPRESENTATIV E FOR THE ASSESSEE SUBMITTED THAT THE TAX EFFECT IN THIS CASE IS BELOW RS. 10,00 ,000/- AS THE TOTAL DISALLOWANCE DELETED BY THE LD. CIT(A) IS RS. 19,50,834/-. HENC E, AS PER THE CBDT CIRCULAR NO. 21 OF 2015, DATED 10/12/2015, THE PRESENT APPEA L IS NOT MAINTAINABLE. 4. THE LD. DEPARTMENTAL REPRESENTATIVE FAIRLY ADMIT TED THAT THE TAX EFFECT IN DEPARTMENTS APPEAL IS BELOW 10 LAKHS, WE FIND THA T THE ISSUE RAISED IN APPEAL DOES NOT FALL UNDER ANY OF THE EXCEPTIONS SPECIFIE D IN PARA 8 OF THE CIRCULAR. SINCE, IT HAS BEEN SPECIFICALLY CLARIFIED IN THE CI RCULAR AFORESAID THAT THE INSTRUCTION WILL APPLY RETROSPECTIVELY TO ALL THE P ENDING APPEALS; THE PRESENT APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE. W E, THEREFORE, DISMISS THE SAME IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH . JUNE, 2016 SD/- SD/- ( B.R.BASKARAN ) (RAM LAL NEGI) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI; DATED: 16/06/2016 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A)- 4. / CIT 5. !' , $ !'% , / DR, ITAT, MUMBAI 6. &' ( / GUARD FILE. 3 ITA NO. 1491/MUM/2013 ASSESSMENT YEAR: 2006-07 / BY ORDER, ) //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI