DCIT 12(1), MUMBAI V. MEHRU S. MEHTA, MUMBAI

ITA 2707/MUM/2014

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 3592 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-07-2016
• Appeal Filed By: Department
• Bench Allotted: D
• Next Hearing Date: 18-11-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 21-04-2014
• Court: TRIBUNAL
• Department Lawyers: CAPT PRASAD S ARYA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE S/ SHRI B.R. BASKARAN (AM) & PAWAN SINGH (JM) I.T.A. NO. 2707 /MUM/ 20 1 4 (ASSESSMENT YEAR 200 6 - 0 7 ) DCIT 12(1) ROOM NO. 117 AAYAKAR BHAVAN M.K. ROAD MUMBAI - 400 020. VS. MRS. MEHRU S. MEHTA DE NA BUILDING 2 ND FLOOR 53, M.K. ROAD MUMBAI - 400 002. ( APPELLANT ) ( RESPONDENT ) PAN NO . AAGPM6680E ASSESSEE BY SHRI HORMUZD JAMSHEDJI DEPARTMENT BY CAPT. PRASAD S. ARYA DATE OF HEARING 5 . 7 . 201 6 DATE OF PRONOUNCEMENT 5 . 7 . 201 6 O R D E R PE R B.R. BASKARAN(AM) : - THE APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 27.1.2014 PASSED BY LEARNED CIT(A) - 23, MUMBAI AND IT RELATES TO A.Y. 2006 - 07. 2. AT THE TIME OF HEARING LEARNED COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED THAT THE QUANTUM IN DISPUTE IN THIS APPEAL OF REVENUE IS ` 14,58,750/ - AND THE TAX EFFECT INVOLVED THEREIN IS LESS THAN ` 10 LAKHS. ACCORDINGLY HE SUBMITTED THAT , IN VIEW OF CIRCULAR NO. 21/2015 DATED 10.12.2015, THE REVENUE IS PRECLUDED FROM PURSUING THIS AP PEAL. 3. LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT DISPUTE THE FACTUAL ASPECT S PRESENTED BY LEARNED AR. 2 4. HAVING HEARD THE RIVAL SUBMISSIONS AND ALSO TAKING INTO CONSIDERATION THE CIRCULAR OF CBDT REFERRED ABOVE, WE ARE OF THE VIEW THAT THIS APPEAL OF REVENUE IS LIABLE TO BE DISMISS ED IN LIMINE. 5. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER HAS BEEN PRONOUNCED IN THE COURT ON 5 .7.2016 SD/ - SD/ - (PAWAN SINGH ) (B.R.BASKARAN ) JUDICIAL MEMBER AC COUNTANT MEMBER MUMBAI ; DATED : 5 / 7 / 20 1 6 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 PS