ITO WD 4, PALGHAR V. SUDHIR PRABHAKAR VICHARE, PALGHAR

ITA 1792/MUM/2017

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 4191 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 15-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NISHANT SAMAIYA
• Assessee Lawyers: SUBODH RATNAPARKHI
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

P A G E | 1 ITA NO. 1790 & 1792/MUM/2017 A.Y 2011 - 12 INCOME TAX OFFICER, WARD - 4 VS. SUDHIR PRABHAKAR VICHARE IN THE INCOME TAX APPELLATE TRIBUNAL ' G ' BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA NO S. 1790 &1792 /MUM/2017 (ASSESSMENT YEAR: 2011 - 12 ) INCOME TAX OFFICER WARD - 4, PALGHAR, AAYAKAR BHAVAN, INCOME TAX OFFICE, BIDCO ROAD, PALGHAR, DIST. PALGHAR - 401404 VS. SUDHIR PRABHAKAR VICHARE, UNION PARK, BUNGLOW NO. 44, RAJLAXMI, AT BETGAON MAAN NEAR THEEM COLLEGE, POST BOISAR TALUKA & DIST. PALGHAR - 401501 PAN ADAPV4745N (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI NISHANT SAMAIYA, D.R RESPONDENT BY: SHRI SUBODH RATNAPARKHI, C.A DATE OF HEARING: 01 .10 .2018 DATE OF PRONOUNCEMENT: 0 1 . 10 .2018 O R D E R PER RAVISH SOOD, JM THE PRESENT APPEALS FILED BY THE REVENUE ARE DIRECTED AGAINST THE RESPECTIVE ORDERS PASSED BY THE CIT(A) - 3, THANE, FOR A.Y 2011 - 12, DATED 20.12.2016, WHICH IN TURN ARE DIRECTED AGAINST THE RESPECTIVE ORDERS PASSED BY THE A.O UNDER SEC. 143(3) AND UNDER SEC . 271(1)(C) OF THE INCOME TAX ACT, 1961 (FOR SHORT ACT), DATED 28.03.2014 AND 24.09.2014 , RESPECTIVELY . 2. THE LD. AUTHORIZED REPRESENTATIVE (FOR SHORT A.R) AT THE VERY OUTSET OF THE HEARING OF THE APPEAL SUBMITTED THAT THE TAX EFFECT INVOLVED IN BOTH OF THE AFOREMENTIONED APPEALS WAS LESS THAN RS. 20 LACS. IN SUPPORT OF HIS AFORESAID CONTENTION , THE LD. A.R HAD PLACED ON RECORD THE WORKING OF THE TAX LIABILITY INVOLVED IN THE ABOVEMENTIONED APPEALS FILED BY THE REVENUE. THE LD. DEPARTMENTAL REPRESENTAT IVE (FOR SHORT D.R) ON BEING CONFRONTED DID NOT CONTROVERT THE FACTUAL POSITION SO AVERRED BY THE LD. A.R BEFORE US. P A G E | 2 ITA NO. 1790 & 1792/MUM/2017 A.Y 2011 - 12 INCOME TAX OFFICER, WARD - 4 VS. SUDHIR PRABHAKAR VICHARE 3. WE FIND THAT THE CBDT VIDE ITS CIRCULAR NO.03/2018, DATED 11/07/2018 HAS REVISED THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE THE TRIBUNAL, RETROSPECTIVELY. SINCE THE TAX EFFECT IN DISPUTE IN THE CAPTIONED APPEAL IS ADMITTEDLY BELOW T HE MONETARY LIMIT OF RS.20.00 LACS SPECIFIED IN THE CBDT CIRCULAR NO. 03/2018, DATED 11/07/2018, THEREFORE, THE SAME IS DISMISSED AS NOT MAINTAINABLE. 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRON O UNCED IN THE OPEN COURT ON 0 1 .10 .20 18 S D / - S D / - ( B.R.BASKARAN) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; 01.10 .2018 PS. ROHIT / 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 . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI P A G E | 3 ITA NO. 1790 & 1792/MUM/2017 A.Y 2011 - 12 INCOME TAX OFFICER, WARD - 4 VS. SUDHIR PRABHAKAR VICHARE