ASST CIT CIR 3, MUMBAI V. PRAVIN M SOLANKI, THANE

ITA 2098/MUM/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 1775 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-12-2016
• Appeal Filed By: Department
• Bench Allotted: J
• Next Hearing Date: 08-12-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 10-04-2015
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) & SHRI AMIT SHUKLA (JM) I.T.A. NO. 2098 /MUM/ 2015 (ASSESSMENT YEAR 20 1 0 - 11 ) DCIT CIRCLE - 3 ROOM NO. 2, 6 TH FLOOR ASHAR I.T. PARK B. WING WAGLE INDL. ESTATE THANE(W) - 400 604. VS. SHRI PRAVIN M. SOLANKI F - 17, NIHARIKA SHOPPING PLAZA GLADY ALWARES B - ROAD, VASANT VIHAR THANE(W) - 400 601. ( APPELLANT ) ( RESPONDENT ) PAN NO . AAEPS4332B ASSESSEE BY NONE DEPARTMENT BY SHRI VAIBHAV JAIN DATE OF HEARING 8 .1 2 . 201 6 DATE OF PRONOUNCEMENT 8 . 12 . 201 6 O R D E R PER AMIT SHUKLA (J M) : - THE APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 19.1.2015 PASSED BY LEARNED CIT(A) - 2, THANE AND IT RELATES TO A.Y. 2010 - 11. 2. NONE APPEARED ON BEHALF OF THE ASSES SEE. LEARNED DR FAIRLY ADMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN ` 10 LAKHS. 3 . WE HAVE HEARD LEARNED DEPARTMENTAL REPRESENTATIVE AND PERUSED THE RECORD. WE NOTICED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN ` 10 L AKHS. HENCE, THE REVENUE IS PRECLUDED FROM PURSUING THIS APPEAL AS PER THE CIRCULAR NO. 21/2015 DATED 10.12.2015 ISSUED BY THE CBDT. WE ALSO NOTICED THAT THE ISSUE CONTESTED IN THIS APPEAL IS NOT COVERED BY THE EXCEPTION PROVIDED IN PARA 8 OF THE CIRCULAR (SUPRA). 4 . IN THE RESULT, APPEAL FILED BY THE REVENUE IS DISMISSED. 2 ORDER HAS BE EN PRONOUNCED IN THE COURT ON 8 .1 2 .2016 SD/ - SD/ - (B.R.BASKARAN) (AMIT SHUKLA ) ACCOUNTANT MEMBER J UDICIAL MEMBER M UMBAI ; DATED : 8 / 1 2 / 20 1 6 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. BY ORDER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) ITAT, MUMBAI PS