ACIT (IT) 4(1)(1), Mumbai V. M/S REALIANCE JIO INFOCOMM. LTD., Mumbai

ITA 2214/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 3454 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2018-2019
• Appeal Filed On: 09-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K ANHAIYA LAL KANAK LD
• Assessee Lawyers: MOKSHA MEHTA LD
• Keywords: Tax effect

Judgement Text

ITA NOS.2214,15 & 17/MUM/2019 ASSESSMENT YEAR: 2018-19 RELIANCE JIO INFOCOMM LIMITED 1 IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH, MUMBAI , , BEFORE HONBLE SHRI SAKTIJIT DEY, JM AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.2214, 2215 & 2217/MUM/2019 ( / ASSESSMENT YEAR : 2018-19 ) DCIT (IT) - 4(1)(1) ROOM NO. 1712, 17 TH FLOOR AIR INDIA BUILDING NARIMAN POINT, MUMBAI 400 021 / VS. RELIANCE JIO INFOCOMM LTD. 3 RD FLOOR, MAKER CHAMBER-IV 222, NARIMAN POINT MUMBAI 400 021 '( ! ./ ! ./PAN/GIR NO. AABCI-6363-G ( (* /APPELLANT ) : ( +,(* / RESPONDENT ) ASSESSEE BY : MS. MOKSHA MEHTA LD. AR REVENUE BY : SHRI KANHAIYA LAL KANAK LD. DR / DATE OF HEARING : 22/10/2020 / DATE OF PRONOUNCEMENT : 09/11/2020 / O R D E R PER BENCH 1. AFORESAID APPEALS BY REVENUE FOR ASSESSMENT YEAR (AY) 2018-19 ARE DIRECTED TOWARDS SEPARATE ORDERS OF LD. COMMISS IONER OF INCOME TAX (APPEALS)-57, MUMBAI [CIT(A)], ALL DATED 25/01/ 2019 IN THE MATTER OF APPEAL FILED U/S 248 OF THE ACT. ITA NOS.2214,15 & 17/MUM/2019 ASSESSMENT YEAR: 2018-19 RELIANCE JIO INFOCOMM LIMITED 2 2. THE LD. AUTHORIZED REPRESENTATIVE FOR ASSESSEE ( AR), MS. MOKSHA MEHTA, AT THE OUTSET, DREW OUR ATTENTION TO FORM NO .36 TO SUBMIT THAT THE TAX EFFECT IN EACH OF THE APPEAL IS LESS THAN THRES HOLD LIMIT OF RS.50 LACS AND THEREFORE, THE APPEALS FILED BY REVENUE ARE NOT MAINTAINABLE IN TERMS OF LATEST LOW TAX EFFECT CIRCULAR NO. 17/2019 DATED 08/08/2019 [F.NO.279/MISC. 142/2007-TTJ(PT.) ISSUED BY CBDT. T HIS RECENT CIRCULAR FURTHER ENHANCES THE MONETARY LIMIT FIXED IN EARLIE R CIRCULAR NO.3 OF 2018 DATED 11/07/2018 ISSUED BY CBDT AS AMENDED ON 20/08 /2018. 3. THE LEARNED DR COULD NOT CONTROVERT THE AFORESAI D FACT. NO EXCEPTIONS HAVE BEEN POINTED OUT. THEREFORE, ALL TH E APPEALS, PRIMA- FACIE, ARE NOT MAINTAINABLE IN TERMS OF AFORESAID CIRCULAR ISSUED BY CBDT AND HENCE, LIABLE TO BE DISMISSED. WE ORDER SO. 4. AT THE SAME TIME, A LIBERTY IS GIVEN TO REVENUE TO SEEK RECALL OF ANY OF THE APPEAL, IF AT A LATER STAGE, IT IS FOUND THA T THE MATTER IS COVERED BY ANY EXCEPTIONS PROVIDED IN ANY OF THE CIRCULAR OR I N CASE THE TAX EFFECT AS AGITATED BY REVENUE, IN ANY OF THE APPEAL, EXCEEDS THE PRESCRIBED MONETARY LIMIT. 5. IN THE RESULT, ALL THE APPEALS STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 09 TH NOVEMBER, 2020. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 09/11/2020 SR.PS, JAISY VARGHESE ITA NOS.2214,15 & 17/MUM/2019 ASSESSMENT YEAR: 2018-19 RELIANCE JIO INFOCOMM LIMITED 3 / COPY OF THE ORDER FORWARDED TO : 1. (* / THE APPELLANT 2. +,(* / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. 2 3+4 , 4 , / DR, ITAT, MUMBAI 6. 3 567 / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI. ITA NOS.2214,15 & 17/MUM/2019 ASSESSMENT YEAR: 2018-19 RELIANCE JIO INFOCOMM LIMITED 4 SR. NO. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATION SHEETS ARE ATTACHED DIRECTLY TYPE D ON COMPUTER / LAPTOP SR.PS/PS 2 DRAFT DICTATED ON NOT APPLICABLE/ SR.PS/PS 3 DRAFT PLACED BEFORE AUTHOR NOT APPLICABLE SR.PS/PS 4 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 5 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 6 APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 7 ORDER PRONOUNCEMENT ON SR.PS/PS 8 FILE SENT TO THE BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE AR 11 DATE OF DISPATCH OF ORDER