Appeal details
Counselvise Citation
[2016] 131 COUNSELVISE.COM (IT) 1964 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
6 month(s) 26 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
24-11-2016
Appeal Filed By
Department
Order Result
Bench Allotted
SMC
Next Hearing Date
-
Assessment Year
2009-2010
Appeal Filed On
28-04-2016
Judgement Text
, , G, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES G, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER, AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA NO.2273/MUM/2016 ASSESSMENT YEAR: 2009-10 ITO 32(1)(2) C-11, 2 ND FLOOR, PRATYASHAKAR BHAVAN, BKC BANDRA(E), MUMBAI-400051 / VS. (LATE) CHANDULAL M. VOHERA, C-36, BENHUR APARTMENT, CHANDAVARKAR, ROAD BORIVALI(W) MUMBAI-400092 ( REVENUE ) ( RESPONDENT ) P.A. NO. AAHPB9927E REVENUE BY MIS. RAMPRIYA RAMPRIYA (DR) RESPONDENT BY NONE / DATE OF HEARING : 24/11/2016 / DATE OF ORDER: 28/11/2016 / O R D E R PER ASHWANI TANEJA (ACCOUNTANT MEMBER): THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST O RDER OF LD. ORDER OF LD. COMMISSIONER OF INCOME TAX (APPEALS)MUMBAI-44, {(IN SHORT CIT(A)}, PASSED AG AINST ASSESSMENT ORDER U/S 143(3) OF THE ACT, FOR THE A.Y 2009-10. 2. DURING THE COURSE OF HEARING NONE APPEARED ON BEHAL F OF THE ASSESSEE. IT WAS INFORMED BY THE LD. DR THAT TH E TAX EFFECT CHANDULAL M. VOHERA 2 IN THIS CASE IS LESS THAN RS. 10,00,000/-, THEREFOR E, APPEAL OF THE REVENUE WAS NOT MAINTAINABLE AND IT SHOULD BE T REATED AS WITHDRAWN. IN VIEW OF CIRCULAR OF THE CENTRAL BOARD OF DIRECT TAXES NO.21/2015 DATED 10 TH DECEMBER, 2015. 3. IT IS NOTED BY US THAT TAX EFFECT OF THIS CASE IS LESS THAN RS.10,00,000/-, THEREFORE APPEAL OF THE REVENUE WAS NOT MAINTAINABLE, IN VIEW OF AFORESAID CIRCULAR OF BOAR D. THUS, THE APPEAL FILED BY THE REVENUE IS DISMISSED. OUR ORDER WILL HAVE NO BEARING ON THE MERIT OF THIS CASE. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 24 TH NOVEMBER 2016. SD/- (MAHAVIR SINGH) SD/- (ASHWANI TANEJA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED: 28.11.2016 CTX? P.S/. .. !'#$%&%'# / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT, MUMBAI. 4. / CIT(A)- , MUMBAI 5. #$% &' , &' ) , / DR, ITAT, MUMBAI 6. %*+ , / GUARD FILE. / BY ORDER, # //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI
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