DCIT TDS 1(1), MUMBAI V. AMERICAN SCHOOL OF BOMBAY EDUCATION TRUST, MUMBAI

ITA 2132/MUM/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4235 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-04-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 28-03-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RADHA K NARANG
• Assessee Lawyers: DHRUV RAWANI
• Keywords: Tax effect

Judgement Text

,' INCOME TAX APPELLATE TRIBUNAL,MUMBAI-A,BENCH , , BEFORE S/SHJOGINDER SINGH,JUDICIAL MEMBER & RAJENDRA,ACCOUNTANT MEMBER ./ITA/2132/MUM/2014 , / ASSESSMENT YEARS: 2010-11 DCIT TDS-1(1), CHARNI ROAD,MUMBAI-400 002. VS. M/S.AMERICAN SCHOOL OF BOMBAY EDUCATION TRUST,SF 2,G BLOCK, BANDRA KURLA COMPLES,BANDRA(EAST) MUMBAI-98 PAN: AAATT9038K ( /APPELLANT ) ( / RESPONDENT ) REVENUE BY: MS.RADHA K NARANG ASSESSEE BY: SHRI.DHRUV RAWANI / DATE OF HEARING: 07.04.2016 / DATE OF PRONOUNCEMENT: 07.04.2016 ,1961 254(1) ORDER U/S.254(1)OF THE INCOME-TAX ACT,1961(ACT) PER BENCH - THE ABOVE APPEAL WAS FILED BY THE ASSESSING OFFICER (AO).IT WAS NOTICED THAT TAX EFFECT INVOLVED IN THE CASE UNDER CONSIDERATION WAS BELOW THE MONETARY LIMIT,(RS.10,00,000/-), PRESCRIBED BY THE CENTRAL BOARD OF DIRECT TAXES(CB DT),VIDE ITS CIRCULAR NO.21/2015 (F. NO.279/MISC. 142/2007-ITJ (PT.) DATED 10 TH DECEMBER, 2015. 2. DURING THE COURSE OF HEARING BEFORE US,THE DEPARTME NTAL REPRESENTATIVE (DR)FAIRLY CONCEDED THAT THE TAX INVOLVED IN THE APPEAL WAS LE SS THAN RS.10.00 LACS.CONSIDERING THESE FACTS,WE DISMISS THE APPEAL HOLDING IT AS NOT MAINT AINABLE. AS A RESULT,APPEAL FILED BY THE ASSESSING OFFICER STANDS DISMISSED. . ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH, APRIL, 2016. 07 , 2016 SD/- SD/- /JOGINDER SINGH) ( / RAJENDRA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED :07.04.2016. JV.SR.PS. / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ , 4. THE CONCERNED CIT / 5. DR A BENCH, ITAT, MUMBAI / , A , . . 6. GUARD FILE/ //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, MUMBAI.