DCIT CC 39, MUMBAI V. JET AIU AKYLINE TRANSPORT P.LTD, MUMBAI

ITA 189/MUM/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9159 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 05-12-2012
• Assessment Year: 2008-2009
• Appeal Filed On: 09-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

. , IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI , BEFORE SHRI R. K. GUPTA , JM ITA NO. 189 / MUM/ 20 1 2 ( ASSESSMENT YEAR : 200 8 - 20 0 9 ) DCIT CIR 3(3), MUMBAI VS. M/S JET - AIU SKYLINE TRANSPORT PVT. LTD., 29, BANK STREET, FORT, MUMBAI - 400 001 PAN/GIR NO. : AA ACJ 5876 C ( APPELLANT ) .. ( RESPONDENT ) /REV ENUE BY : MR. MOHIT JAIN /ASSESSEE BY : MR. M.M.GOLVALA DATE OF HEARING : 5 TH DEC . , 2012 DATE OF PRONOUNCEMENT : 7 TH DEC. ,2012 O R D E R THIS IS AN APPEAL BY THE DEPARTMENT AGAINST THE ORDER DATED 24 - 10 - 2011 OF LEANED CIT(A) - 36 , MUMBAI RELA TING TO THE ASSESSMENT YEAR 2008 - 0 9 . 2 . THE TAX EFFECT IN THE APPEAL OF THE DEPARTMENT IS LESS THAN RS.3,00,000/ - , THEREFORE, THE APPEAL OF THE DEPARTMENT IS NOT MAINTAINABL E AS PROVIDED UNDER SECTION 268A (1) OF THE ACT. ACCORDINGLY, I DISMISS THE APPEAL OF THE DEPARTMENT IN LIMINE. ITA NO. 189 /20 1 2 2 3 . IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 7 TH DAY OF DEC . 2012. 2012 SD/ - ( ) ( R.K.GU PTA ) / JUDICIAL MEMBER MUMBAI ; DATED : 07 / 1 2 / 2012 . /PKM , PS COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) - X, MUMBAI. 4. / CIT 5. / DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// / BY ORDER, ( DY./ASSTT. REGISTRAR) / ITAT, MUMBAI