ACIT 22(3), NAVI MUMBAI V. SANTOSH A. PATEKAR, MUMBAI

ITA 1830/MUM/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 3356 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-05-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 23-05-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 07-03-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K MOHANDA S
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI SANJAY ARORA , A M AND SHRI RAM LAL NEGI, JM ./ I.T.A. NO. 1830/MUM/2013 ( / ASSESSMENT YEAR: 2009 - 10 ) ASST. CIT - 22(3), 3 RD FLOOR, TOWER NO.6, VASHI RLY. STATION COMPLEX, VASHI, NAVI MUMBAI / VS. SANTOSH A. PATEKAR B - 1304/1305, BOLIVAN ALPS, BHAKTI PARK, NEAR 1 - MAX, MUMBAI - 400 037 ./ ./ PAN/GIR NO. AHLPP 6643 E ( / APPELL ANT ) : ( / RESPONDENT ) / APPELLANT BY : SHRI K MOHANDAS / RESPONDENT BY : NONE / DATE OF HEARING : 23.05.2016 / DATE OF PRONOUNCEMENT : 23.05.2016 / O R D E R PER S ANJAY ARORA, A. M.: THIS IS AN A PPEAL BY THE REVENUE DIRECTED AGAINST THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 33 , MUMBAI (CIT(A) FOR SHORT) DATED 24.12.2012 , ALLOWING THE A SSESSEES APPEAL CONTESTING ITS ASSESSMENT U/S.143(3) OF THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER) FOR THE ASSESSMENT YEAR (A.Y.) 2009 - 10 VIDE ORDER DATED 23.12.2011 . 2. NONE APPEARED FOR AND BEHALF OF THE ASSESSEE - RESPONDENT WHEN THE APPEAL WAS CALLED OUT FOR HEARING, DESPITE SERVICE OF NOTICE OF HEARING , WHICH TH E LD. DEPARTMENTAL REPRESENTATIVE (DR) WAS ALSO DIRECTED TO SERVE SEPARATELY . AT THE VERY OUTSET, IT WAS OBSERVED BY THE BENCH THAT THE TAX EFFECT OF THE REVENUES APPEAL IS BELOW RS.10 LACS, 2 ITA NO. 1830/MUM/2013 (A.Y. 2009 - 10) ASST. CIT VS. SANTOSH A. PATEKAR AND WHICH IS THEREFORE NOT MAINTAINABLE U/S. 268A OF THE ACT IN VIEW OF THE RECENT INSTRUCTION ISSUED BY THE BOARD (INSTRUCTION NO. 21 OF 2015 DATED 10.12.2015 (F. NO. 279/MISC/142/2007 - IT(PT)). THE LD. DR FAIRLY CONCEDED TO THE SAID TAX EFFECT OF THE INSTANT APPEAL BEING WELL BELOW RS.10 LACS, THE CLAIM UNDER DISPUTE - SINCE ALLOWED BY THE LD. CIT(A), BEING FOR RS .22.94 LACS . 3. IN VIEW OF THE FOREGOING, THE REVENUES APPEAL IS NOT MAINTAINABLE U/S. 268A OF THE ACT, REQUIRING THE APPELLATE AUTHORITIES TO HAVE REGARD TO THE MONETARY LIMIT PRESCRIBED BY THE BOARD, WHIC H PER ITS CIRCULAR DATED 10.12.2015 (SUPRA) IS AT RS.10 LACS FOR THE APPELLATE TRIBUNAL, I.E., FOR APPEALS PREFERRED BY THE REVENUE. THE SAME IS THEREFORE DISMISSED AS INCOMPETENT. WE DECIDE ACCORDINGLY. 4 . IN THE RESULT, THE REVENUES APPEAL IS DISMISSE D AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON MA Y 23 , 201 6 SD/ - SD/ - ( RAM LAL NEGI ) (S ANJAY ARORA) / J UDICIAL MEMBER / A CCOUNTANT M EMBER MUMBAI ; DATED : 23 . 0 5 .201 6 . . ./ ROSHANI , SR. PS / 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, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI