DCIT CEN CIR 1(2), MUMBAI V. AISHWARYA RAI BACHHAN, MUMBAI

ITA 2132/MUM/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1738 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 27-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAITANYA ANJARIA
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A , BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH , JM ITA NO. 2132/ MUM/ 2017 & 2184/MUM/2017 ( ASSESSMENT YEAR : 2011 - 12 & 2112 - 13 ) DCIT CENTRAL CIRCLE 1(2), ROOM NO.906, PRATISHTHA BHAVA N, 10 TH FLOOR, OLD CGO BUILDING, ANNEXE MUMBAI 400 020 VS. MRS. AISHWARYA RAI BACHHAN PRATEEKSHA, 10 TH NORTH SOUTH ROAD, JVPD SCHEME, JUHU MUMBAI 400 049 PAN/GIR NO. ADLPRR3537P APPELLANT ) .. RESPONDENT ) REVENUE BY SHRI CHAI TANYA ANJARIA ASSESSEE BY NONE DATE OF HEARING 28 / 08 /2018 DATE OF PRONOUNCEMENT 30 / 08/ 2018 / O R D E R PER BENCH: THESE ARE THE APPEALS FILED BY THE REVENUE AG AINST THE ORDER OF CIT(A) - 47 , MUMBAI DATED 30/12/2016 FOR A.Y. 2011 - 12 & 2012 - 13 IN THE MATTER OF ORDER PASSED U/S. 143(3) OF THE INCOME TAX ACT, 1961. 2. WE HAVE HEARD LD. DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIALS AVAILABLE ON THE RECORD IN RESPECT OF THE ABOVE APPEAL S . IT IS OBSERVED THAT THE DEMAND/TAX EFFE CT IN THE REVENUE APPEAL S IS NOT EXCEEDING RS. 20 LA KH S. UNDER THE POWER VESTED BY SEC. 268A(1) OF THE ITA NO. 2132/MUM/2017 & 2184/MUM/2017 MRS. AISHWARYA RAI BACHHAN 2 I T. ACT, CBDT HAS RECENTLY ISSUED CIRCULAR NO. 3/2018 DATED 11.07.2018 INSTRUCTING THE AUTHORITIES BELOW THAT DEPARTMENTAL APPEAL S SHOULD NOT BE FILED BEFORE I TAT WHERE THE DEMAND/TAX EFFECT DOES NOT EXCEED RS. 20 LA KH S. THE CIRCULAR SPECIFICALLY MENTIONS THAT THE INSTRUCTIONS ARE APPLICABLE TO ALL PENDING APPEALS ALSO. 6. SUBJECT TO SOME EXCEPTIONS, IT IS FURTHER DIRECTED BY CBDT THAT ALL THE DEPARTMENTAL APPEALS PENDING BEFORE ITAT WHERE THE DEMAN D/TAX EFFECT IS LESS THAN 20 LAKH S SHOULD BE EITHER WITHDRAWN OR NOT PRESSED BY THE DEPARTMENTAL REPRESENTATIVE. 7. THE PRESENT APPEAL S ARE NOT COVERED BY ANY EXCEPTIONS MENTIONED IN THE SAID CB DT CIRCULAR. SINCE THE TAX DEMAND IN DISPUTE IN THESE DEPARTMENTAL APPEAL S DO ES NO T EXCEED THE LIMIT OF RS. 20 LAKH S AS SET OUT BY CBDT, SUCH APPEAL S ARE NOT MAINTAINABLE IN VIEW OF FORE GOINGS. ACCORDINGLY THE APPEAL S OF THE DEPARTMENT ARE DISMISSED AS NO T PRESSED/WITHDRAWN AND HENCE INFRUCTUOUS. 8. IN THE RESULT, THE APPEAL S OF REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30 / 08 /201 8 SD/ - ( AMARJIT SINGH ) SD/ - (R.C.SHARMA) JUDIC IAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED 30 / 08 /201 8 KARUNA SR. PS ITA NO. 2132/MUM/2017 & 2184/MUM/2017 MRS. AISHWARYA RAI BACHHAN 3 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//