Appeal details
Counselvise Citation
[2016] 133 COUNSELVISE.COM (IT) 4372 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
7 month(s) 26 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
01-01-2016
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
Not Allotted
Assessment Year
2008-2009
Appeal Filed On
06-05-2015
Judgement Text
2/- IN THE INCOME TAX APPELLATE TRIBUNAL K BENCH, MUM BAI , , BEFORE SHRI RAJENDRA, A.M. AND SHRI PAWAN SINGH, J. M. ./I.T.A. NO.2368/MUM/2015 , / ASSESSMENT YEAR: 2011-12 DCIT-CIR.6(3)(ERSTWHILE ACCC-38) ROOM NO.32(1), GR.FLOOR AAYAKAR BHAVAN, M.K. ROAD MUMBAI-400 020. VS. M/S. BINAYAK TEK PROCESSORS LTD., 384-M, DABHOLKAR WADI 5 TH FLOOR, KALBADEVI ROAD MUMBAI-400 002. PAN: AAACB 1554 D ./I.T.A.NO. 2355/MUM/2015 / ASSESSMENT YEAR: 2009-10 ITO-24(1)(1),7 TH FLOOR, ROOM NO. 702,PIRAMAL CHAMBERS, LALBAUG , MUMBAI-400 012 VS. M/S. AJANTA DEVELOPERS C/O., AJANTA TILES, SHOP NO.13/14B, MAROL NAKA, ANDHERI KURLA RD. ANDHERI (E) MUMBAI-59 PAN: AAAFA 8555 E ./I.T.A. NO. 1404/MUM/2015 / ASSESSMENT YEAR: 2011-12 ITO-14(1)(3) ROOM NO.458, 4 TH FLOOR AAYAKAR BHAVAN, M.K. ROAD MUMBAI-400 020 VS. M/S. CELEBRATION HOSPITALITY PVT. LTD. SUNNY ESTATE, SION TROMBAY RD. CHEMBUR MUMBAI-400 071 PAN: AADCC 1158 P ./I.T.A. NO.7281/MUM/2014, / ASSESSMENT YEAR: 2011-12 ASST. CIT-14(1)(2), 432 AAYAKAR BHAVAN, 4 TH FLOOR M.K. ROAD MUMBAI-400 020. VS. M/S. DID CONSULTANTS PVT. LTD. 514, BENZOLLA COMPLEX, S.T. ROAD,CHEMBUR, MUMBAI-400 071. PAN: AACCD 5900 B ./I.T.A. NO.7719/MUM/2014, / ASSESSMENT YEAR: 2011-12 DCIT-3(2)(1) ROOM NO.674, 6 TH FLOOR, AAYAKAR BHAVAN, MK ROAD MUMBAI-400 020. VS. M/S. JEWELEX INDIA PVT. LTD. 401, TRADE CENTRE BANDRA KURLA COMPLEX, BANDRA (E) MUMBAI-400 051. PAN: AABCJ 4523 H ./I.T.A. NO. 2539/MUM/2015, / ASSESSMENT YEAR: 2004-05 DY. CIT,CC-2(2) ROOM NO.804, 8 TH FLOOR OLD CGO ANNEXE BLDG. M.K. ROAD MUMBAI-400 020. VS. SHRI BHAVESH L. GALA ROOM NO.1, 1 ST FLOOR CENTRAL BUILDING, 23, CHAUPATI SEA FACE MUMBAI-400 007. PAN:AEJPG 3968 C ITA NOS.2368/M/15; +9 2 ./I.T.A. NO.2226/MUM/2015, / ASSESSMENT YEAR: 2009-10 ASST. CIT, CIR.26(3) ROOM NO.501, BLDG.-C-11, 5 TH FLOOR PRATYAKSHAKAR BHAVAN, BKC, BANDRA (E) MUMBAI-400 051. VS. M/S.SAINI ELECTRONIC SECURITY SYSTEM 26-A, NARAYAN PLAZA, UNIT NO.6 1 ST FLOOR, CHANDIVALI, OPP. SAKI VIHAR ROAD, SAKI NAKA MUMBAI-400 072. PAN:ABAFS 0771 M ./I.T.A. NO.2604/MUM/2015, / ASSESSMENT YEAR: 2008-09 ITO-31(2)(3) ROOM NO.704, C-11, PRATYAKSHAKAR BHAVAN BANDRA KURLA COMPLEX BANDRA EAST MUMBAI 400 051. VS. SHRI MAHESH G. KOTHARI FLAT NO.1302, A-WING, TULSI TOWER, GOREGAON (W) MUMBAI-400 062. PAN:AAPPK 3400 P ./I.T.A. NO. 3745/MUM/2015, / ASSESSMENT YEAR: 2010-11 ACIT-31(2) ROOM NO.701, C-11, 7 TH FLOOR, BKC , BANDRA (E) MUMBAI 400 051. VS. MOHD. MEHBOOB REHMAN MOLLA, 201-202, SWATI APTS., OSHIWARA LINK RD., NEAR MEGA MALL, ANAND NAGAR, JOGESHWARI (W) MUMBAI-400 062. PAN:AFAPM 5175 M & ./I.T.A. NO. 5313/MUM/2015, / ASSESSMENT YEAR: 2011-12 ACIT-14(2)(1) ROOM NO.474, 4 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD MUMBAI-400 020. VS. M/S. ITD CEMENTATION INDIA LTD. NATIONAL PLASTIC BLDG., A-SUBHASH RD., PARANJAPE B SCHEME, VILE PARLE(E) MUMBAI-400 057. PAN:AAACT 1426 A ( /APPELLANT ) ( / RESPONDENT ) RE VENUE BY: SHRI N. SATHYA MOORTHY A SSESSEE BY: NONE / DATE OF HEARING:30.12.2015 / DATE OF PRONOUNCEMENT:01.01.2016 ,1961 254(1) ORDER U/S.254(1)OF THE INCOME-TAX ACT,1961(ACT) PER BENCH - THE ABOVE APPEALS WERE FILED BY THE ASSESSING OFFIC ERS (AO.S) RAISING VARIOUS GROUNDS OF APPEAL FOR THE ASSESSMENT YEARS MENTIONED ABOVE. THE TAX E FFECT INVOLVED IN ALL THE ABOVE REFERRED CASES IS BELOW THE MONETARY LIMIT,(RS.10,00,000/-) PRESCR IBED BY THE CENTRAL BOARD OF DIRECT TAXES (CBDT),VIDE ITS CIRCULAR NO.21/2015(F.NO.279/MISC. 142/2007-ITJ (PT.) DATED 10 TH DECEMBER, 2015. ITA NOS.2368/M/15; +9 3 2. NONE APPEARED ON BEHALF OF THE ASSESSEE, AS STATED EARLIER. THE DEPARTMENTAL REPRESENTATIVE (DR),ON A QUERY BY THE BENCH,FAIRLY CONCEDED THAT T HE TAX INVOLVED IN ALL THE ABOVE TEN CASES WAS LESS THAN RS.10.00 LACS. CONSIDERING THESE FACTS,WE DISMISS THE APPEALS HOLDING THEM AS NOT MAINTAINABLE. AS A RESULT, APPEAL FILED BY TH E ASSESSING OFFICERS STANDS DISMISSED. . ORDER PRO NOUNCED IN THE OPEN COURT ON 1 ST JANUARY, 2016. 01 , 2016 SD/- SD/- ( / PAWAN SINGH) ( / RAJENDRA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 01.01.2016. JV.SR.PS. / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ , 4. THE CONCERNED CIT / 5. DR K BENCH, ITAT, MUMBAI / , , . . . 6. GUARD FILE/ //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, MUMBAI.
