ITO 12(3)(3), MUMBAI V. LAB DEVICE INDIA P.LTD, MUMBAI

ITA 2312/MUM/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2437 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 31-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAITANYA ANJARIA
• Assessee Lawyers: RAJESH S KOTHARI
• 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. 2312 / MUM/20 17 ( ASSESSMENT YEAR : 2009 - 10 ) ITO 12(3)(3) MUMBAI ROOM NO.224, 2 ND FLOOR AAYAKAR BHAVAN M.K.ROAD, MUMBAI 20 VS. M/S . LAB DEVICE INDIA PVT. LTD., 112, ATLANTA ESTATE, OPP. WESTERN EXPRESS HIGHWAY, NEAR VIRWANI INDUSTRIAL ESTATE, GOREGAON EAST MUMBAI 400 063 PAN/GIR NO. AABCL0636K APPELLANT ) .. RESPONDENT ) REVENUE BY SHRI CHAITANYA ANJARIA ASSESSEE BY SHRI RAJESH S. KOTHARI DATE OF HEARING 28 / 08 /201 8 DATE OF PRONOUNCEMENT 28 / 08 /201 8 / O R D E R PER R.C.SHARMA (A.M) : THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF CIT(A) - 20, MUMBAI DATED 21/04/2015 FOR THE A.Y.2009 - 10 IN THE MATTER OF ORDER PASSED U/S.147 R.W.S. 143(3) OF THE IT ACT. 2. AT THE OUTSET, LEARNED AR SUBMITTED THAT TAX EFFECT IN THE APPEAL FILED BY THE REVENUE IS BELOW 20 LAKHS AND IN TERMS OF CBDT CIRCULAR NO. 3/2018 DATED 11.07.2018 , TH E APPEAL FILED BY THE REVENUE DESERVES TO BE DISMISSED. ITA NO. 2312/MUM/2017 M/S. LAB DEVICE INDIA PVT. LTD., 2 3. LEARNED AR ALSO SUBMITTED THAT ISSUE IS ALSO DECIDED BY THE TRIBUNAL IN ASSESSEES WON CASE FOR THE A.Y.2010 - 11 VIDE ORDER DATED 07/11/2017 WHEREIN ALSO ADDITION MADE TO THE EXTENT OF 6% OF THE BOG US PURCHASES WAS UPHELD. 4. WE HAD CAREFULLY GONE THROUGH THE ORDERS OF THE AUTHORITIES BELOW AND FOUND THAT ISSUE IS COVERED BY THE ORDER OF THE TRIBUNAL IN ASSESSEES OWN CASE FOR THE A.Y.2010 - 11 VIDE ORDER DATED 07/11/2017. MOREOVER, THE TAX EFFECT IN THIS APPEAL IS NOT EXCEEDING RS.20 LAKHS. 5. UNDER THE POWER VESTED BY SEC. 268A(1) OF THE I T. ACT, CBDT HAS RECENTLY ISSUED CIRCULAR NO. 3/2018 DATED 11.07.2018 INSTRUCTING THE AUTHORITIES BELOW THAT DEPARTMENTAL APP EAL SHOULD NOT BE FILED BEFORE I TAT WH ERE THE DEMAND/TAX EFF ECT DOES NOT EXCEED RS. 20 LAKH S. 6. SUBJECT TO SOME EXCEPTIONS, IT IS FURTHER DIRECTED BY CBDT THAT ALL THE DEPARTMENTAL APPEALS PENDING BEFORE ITAT WHERE THE DEMAND/TAX EFFECT IS LESS THAN 20 LA KH S SHOULD BE EITHER WITHDRAWN OR NOT PRESSED BY THE DEPARTMENTAL REPRESENTATIVE. 7. THE PRESENT APPEAL IS NOT COVERED BY ANY EXCEPTIONS MENTIONED IN THE SAID CBDT CIRCULAR. SINCE THE TAX DEMAND IN DISPUTE IN THIS DEPARTMENTAL APPEAL DOES NOT EXCEED THE LIMIT OF RS. 20 LA KH S AS SET OUT B Y CBDT, SUCH APPEAL IS NOT MAINTAINABLE IN VIEW OF FORE GOINGS. ACCORDINGLY THE APPEAL OF THE DEPARTMENT IS DISMISSED AS NOT PRESSED/WITHDRAWN AND HENCE INFRUCTUOUS. ITA NO. 2312/MUM/2017 M/S. LAB DEVICE INDIA PVT. LTD., 3 8. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28 / 08 /201 8 SD/ - ( AMARJIT SINGH ) SD/ - (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 28 / 08 /201 8 KARUNA SR. PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. R EGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//