ITO4(3), MUMBAI V. DHIRAJ L SHAH, MUMBAI

ITA 1943/MUM/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4120 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2012-2013
• Appeal Filed On: 28-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITRA SR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D , BENCH MUMBAI BEFORE SHRI SHAMIM YAHYA , AM & SHRI AMARJIT SINGH , JM ITA NO. 1943 / MUM/ 201 8 ( ASSESSMENT YEAR 2012 - 13 ) ITO 4(3)(3) R. NO. 637, 6 TH FLOOR AAYAKAR BHAVAN, MUMBAI - 400020. SHRI DHIRAJ L. SHAH 165/A, VIN CENT CHAMBER, 3 RD FLOOR, DR. AMBEDKAR RD DADAR, MUMBAI - 14 PAN/GIR NO. AAEPS5846A APPELLANT ) .. RESPONDENT ) REVENUE BY SHRI S. K. MITRA (SR. AR) ASSESSEE BY SHRI NISHIT GANDHI DATE OF HEARING 08 / 0 5 / 201 9 DATE OF PRONOUNCEMENT 08 / 05 / 201 9 / O R D E R PER AMARJIT SINGH (J .M) : THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE CIT(A) - 09 , MUMBAI , DATED 09 . 0 1 .201 8 , PERTAINING TO THE ASSESSMENT Y EAR 2012 - 13. 2 . THE REVENUE IS IN APPEAL AGAINST THE DELE TION OF ADDITION BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS). 3 . AT THE VERY OUTSET, IT TRANSPIRES THAT THE TAX EFFECT OF THE RELIEF GRANTED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) IS BELOW RS.20 LACS, AS PER THE LIMIT FIXED BY THE CBDT FOR FI LING THE APPEAL BEFORE THE ITAT VIDE CBDT CIRCULAR NO. 3/2018 DATED, F. NO. 279/MISC. 142/2007 - ITJ (PT) DATED 11 TH JULY, 2018 ISSUED BY CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA. ITA NO1943 /M/201 8 A.Y.2012 - 13 2 4. WE HAVE GONE THROUGH T HE ORDER OF THE LD. CIT(A) AND THE GROUNDS OF APPEAL. IT HAS BEEN FOUND THAT THE TAX EFFECTS IN THE APPEAL IS LESS THAN RS.20 LACS. 5. THE LD. DEPARTMENT REPRESENTATIVE (LD. DR FOR SHORT) FAIRLY AGREED TO THE ABOVE PROPOSITION THAT THIS APPEAL IS NOT MAINT AINABLE IN LIGHT OF THE ABOVE SAID CBDT CIRCULAR. HE ALSO DID NOT POINT THAT THIS APPEAL FALLS IN THE EXCEPTIONS CARVED OUT IN THE ABOVE SAID CIRCULAR. ACCORDINGLY, THIS APPEAL FILED BY THE REVENUE STANDS DISMISSED. 6 . IN THE RESULT, THIS APPEAL BY THE REV ENUE STANDS DISMISSED. ORDER PRONO UNCED IN THE OPEN COURT ON THIS 08 /05/2019 SD/ - SD/ - ( SHAMIM YAHYA ) (AMARJIT SINGH ) ACCOUNTANT MEMBE R JUDICIAL MEMBER MUMBAI ; DATED 08/ 05/ 2019 VIJAY / SR. PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//