ITO 24(3)(2), MUMBAI V. NIKKI AGARWAL, MUMBAI

ITA 2758/MUM/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4358 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2004-2005
• Appeal Filed On: 11-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N SATHYA MOORTHY
• Section: 2

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.5537/MUM/2014 , / ASSESSMENT YEAR: 2011-12 ITO-13(1)(1) ROOM NO.419, 4 TH FLOOR, AAYAKAR BHAVAN, MK ROAD MUMBAI-400 020. VS. M/S. PRASHANT ENTERPRISES 1 ST FLOOR, PAPD CHAWL, 201, NAGDEVI STREET MUMBAI-400 003. PAN: AAAFP 2736 J ./I.T.A.NO. 5708/MUM/2014, / ASSESSMENT YEAR: 2010-11 DCIT-13(3) ROOM NO.427, AAYAKAR BHAVAN, M.K. ROAD MUMBAI-400 020. VS. MRS. POONAM ASHOK GUPTA 107, TV INDL. ESTATE, 1 ST FLOOR, S.K. AHIRE MARG, WORLI, MUMBAI-400 009. PAN: AABPG 4732 E ./I.T.A. NO. 5094/MUM/2014, / ASSESSMENT YEAR: 2005-06 ITO-16(3)(4) ROOM NO.201, MATRU MANDIR, MUMBAI-400 007. VS. SHRI MEGHKUMAR V. SHAH 203, ANAND BHUVAN, V.P. ROAD, MUMBAI-400 004. PAN: ACAPS 6525 N ./I.T.A. NO.2502/MUM/2015, / ASSESSMENT YEAR: 2005-06 ACIT-25(1) 711, PRATYAKSHAKAR BHAVAN BANDRA (E) MUMBAI-400 051. VS. SURJEET SINGH BAGGA-HUF E-501, MANISH GARDEN SOCIETY, MANISH NAGAR, ANDHERI (W), MUMBAI-400 053. PAN: AAAHS 0155 G ./I.T.A. NO.2758/MUM/2015, / ASSESSMENT YEAR: 2004-05 ITO-24(3)(2) 515, PIRAMAL CHAMBERS LALBAUG MUMBAI-400 012. VS. MS. NIKKI AGARWAL C/O., M/S. RAVI & DEV CHARTERED ACCOUNTANTS, 601, A-WING, AURUS CHAMBERS, BEHIND MAHINDRA TOWERS, S.S. AMRUTWAR MARG, WORLI, MUMBAI-400 013. PAN:AEIPA 3109 A ./I.T.A. NO. 2682/MUM/2015, / ASSESSMENT YEAR: 2006-07 ITO-19(1)(2) ROOM NO.204, MATRU MANDIR MUMBAI-400 007. VS. SHRI BABULAL D. MEHTA 17/19, KANTI BHAVAN GR.FLOOR, 1 ST PARSIWALA LANE MUMBAI-400 004. PAN: AEEPM 0912 M ./I.T.A. NO.3623/MUM/2015, / ASSESSMENT YEAR: 2010-11 INCOME TAX OFFICER-1(3) VS. PRITI HARSHAD MEHTA ITA NOS.5537/M/14; +9 2 KALYAN, 1 ST FLOOR MOHAN PLAZA, WAYALE NAGAR KHADAKPADA, KALYAN. 201, POST OFFICE, BRAHMAN ALI, MADHURADAN BUILDING BHIWANDI-421 302. PAN: AAYPM 8287 D ./I.T.A. NO. 3721/MUM/2015, / ASSESSMENT YEAR: 2006-07 INCOME TAX OFFICER-31(1)(2) ROOM NO.703, C-11, PRATYAKSHAKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI 400 051. VS. AVANTIKA G. PATEL 99, PRATIBHA NIWAS, ROAD NO.10, JAWAHAR NAGAR, GOREGAON (W), MUMBAI-400 062. PAN: AAFPP 9015 M ./I.T.A. NO.3722/MUM/2015, / ASSESSMENT YEAR: 2007-08 INCOME TAX OFFICER-31(1)(2) ROOM NO.703, C-11, PRATYAKSHAKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI 400 051. MUMBAI 400 VS. AVANTIKA G. PATEL 99, PRATIBHA NIWAS, ROAD NO.10, JAWAHAR NAGAR, GOREGAON (W), MUMBAI-400 062. PAN: AAFPP 9015 M & ./I.T.A. NO. 6902/MUM/2014, / ASSESSMENT YEAR: 2008-09 ITO-14(1)(1) ROOM NO.204, 2 ND FLOOR, EARNEST HOUSE, NARIMAN POINT, MUMBAI-400 021. VS. SHRI GAJENDRA M. HIRANI 1901, 19 TH FLOOR, ADITYA TOWER, V.P. ROAD, OPP. SIKKA NAGAR, MUMBAI-400 004. PAN: AAIPH 2318 G ( /APPELLANT ) ( / RESPONDENT ) RE VENUE BY: SHRI N. SATHYA MOORTHY A SSESSEE BY: NONE / DATE OF HEARING:31.12.2015 / 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. 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 ITA NOS.5537/M/14; +9 3 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.