ITO 12(3)(3), MUMBAI V. PRADEEP BHAVANIBHAI MAKWANA, MUMBAI

ITA 2159/MUM/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 93058 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-06-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 13-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: B V JHAVERI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC, MUMBAI BEFORE SHRI B.R.BASKARAN (AM) ITA NO. 2159/MUM/2015 ASSESSMENT YEAR: 2009-10 THE ITO 1 2 (3)(3), ROOM NO.224, 2 ND FLOOR, AAYAKAR BHAVAN, M.K.ROAD, CHURCHGATE, MUMBAI- 400020. VS. S HRI. PRADEEP BHAVANBHAI MAKWANA, B-103, GOKUL DIVINE, B/H KALPANA GARAGE, S.V.ROAD, IRLA, VILE PARLE WEST, MUMBAI- 400056. PAN- AACPM6202C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI. MANOJ KUMAR RESPONDENT BY : SHRI. B.V.JHAVERI DATE OF HEARING: 29/06/2016 DATE OF PRONOUNCEMENT: 29/06/2016 O R D E R PER B.R.BASKARAN, AM THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAI NST ORDER DATED 28/01/2015 PASSED BY LD CIT(APPEALS)-21, MUMBAI FOR ASSESSMENT YEAR 2009-10. 2. THE LD COUNSEL APPEARING FOR THE ASSESSEE SUBMI TTED THAT THE TAX EFFECT ISSUE INVOLVED IN THIS APPEAL IS LESS THAN 10 LAKHS AND HENCE IN VIEW OF THE CIRCULAR NO. 21OF 2015 DATED. 10/12/2015 ISSUED BY THE CBDT, THE REVENUE IS PECULATED FOR PERUSING THIS APPEAL. 3. THE LD DR ALSO AGREED WITH THE SUBMISSION OF THE LD. AR. 2 ITA NO. 2159/MUM/2015 ASSESSMENT YEAR: 2009-10 4. IN VIEW OF THE ABOVE CIRCULAR ISSUED BY CBDT REF ERRED (SUPRA). WE DISMISS THE APPEAL OF THE REVENUE. 5. IN THE RESULT, APPEAL FILED BY THE REVENUE FOR T HE ASSESSMENT YEAR 2009-10, IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH JUNE, 2016 SD/- (B.R.BASKARAN) ACCOUNTANT MEMBER MUMBAI; DATED: 29/06/2016 / 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 PRAMILA