DCIT 10(1), MUMBAI V. AUTOMOTIVE MANUFACTURERS P.LTD, MUMBAI

ITA 2854/MUM/2013

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 0834 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-07-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 22-07-2015
• Assessment Year: 2004-2005
• Appeal Filed On: 12-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM BATRA
• Assessee Lawyers: DILIP J THAKAR
• Keywords: Tax effect

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A MUMBAI . . , , BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI SANJAY GARG, JUDICIAL MEMBER . / ITA NO.2854/MUM/2013 / ASSESSMENT YEAR 2004-05 THE DCIT-10 (1), ROOM NO.455, 4 TH FLOOR, AAYKAR BHAVAN, MUMBAI 400 020 / VS. M/S. AUTOMOTIVE MANUFACTURERS PVT. LTD., 108, AUTOMOTIVE HOUSE, BAZAR WARD, KURLA WEST, MUMBAI 400 070. ./ ./ PAN/GIR NO. :AAACA 3428K ( / APPELLANT ) .. ( / RESPONDENT ) APPELLANT BY SHRI VIKRAM BATRA RESPONDENT BY S/SHRI DILIP J. THAKAR & RAJESH P. SHAH ' #$ / DATE OF HEARING : 22/07/2015 ' #$ / DATE OF PRONOUNCEMENT : 22/07/2015 / O R D E R PER G.S.PANNU, A.M: THE PRESENT APPEAL IS PREFERRED BY THE ASSESSEE AND IS DIRECTED AGAINST THE IMPUGNED APPELLATE ORDER DATED 08/01/2013 PAS SED BY LD. CIT(A)-21, MUMBAI PERTAINING TO THE ASSESSMENT YEAR 2004-05, W ITH REFERENCE TO THE ASSESSMENT ORDER DATED 30/12/2011 PASSED IN TERMS O F SECTION 143(3)(II) R.W.S. 254 OF THE INCOME TAX ACT, 1961(THE ACT). 2. IT IS SEEN FROM THE RECORD THAT THE TAX EFFECT I NVOLVED IN THIS APPEAL IS LESS THAN RS.4.00. VIDE CBDT INSTRUCTION NO.5/2014 F.NO. 279/MISC.142/2007- ITJ(PT)] DATED 10/07/2014, THE TAX EFFECT LIMIT FOR FILING THE APPEAL BEFORE THE TRIBUNAL BY THE REVENUE WAS ENHANCED FROM RS.3.00 L ACS TO RS.4.00 LACS. . / ITA NO.2854/MUM/2013 / ASSESSMENT YEAR 2004-05 2 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS HOWE VER, ACCORDING TO FOLLOWING DECISIONS OF HONBLE JURISDICTIONAL HIGH COURT, SUCH NOTIFICATIONS ISSUED UNDER SECTION 268A WOULD BE APPLICABLE EVEN TO THE APPEALS FILED BEFORE ISSUE OF THE NOTIFICATION IF THE LIMIT IS ENHANCED : 1. IN THE CASE OF CIT VS. SMT. VIJAYA KAVEKAR (201 3 30 TAXMANN.COM 412) IT WAS HELD AS UNDER: SECTION 260A, READ WITH SECTION 268A, OF THE INCOME -TAX ACT, 1961 - HIGH COURT - APPEALS TO - TAX EFFECT - WHETHER INSTRUCTION NO. 3 OF 2011, DATED 9-2-2011, SPECIFYING MONETARY LIMIT OF RS. 10 LAKHS FOR MAINT AINABILITY OF APPEAL BEFORE HIGH COURT IS APPLICABLE ON PENDING APPEALS AS WELL - HE LD, YES - WHETHER, THEREFORE, WHERE TAX EFFECT IN REVENUES APPEALS WAS LESS THAN RS. 10 LAKHS WHICH WAS FILED EVEN PRIOR TO ISSUE OF INSTRUCTION DATED 9-2-2011, SAME WAS TO BE DISMISSED BEING NON-MAINTAINABLE - HELD, YES [IN FAVOUR OF ASSESSEE ] 2. IN THE CASE OF CIT VS. MADHUKAR IMANDAR (2009 1 85 TAXMAN 101] IT WAS HELD AS UNDER: SECTION 268A, READ WITH SECTION 119, OF THE INCOME- TAX ACT, 1961 - APPEAL OR APPLICATION FOR REFERENCE - FILING OF, BY INCOME-TA X AUTHORITY - WHETHER CIRCULAR/INCOME-TAX INSTRUCTION NO. 5 OF 2008, DATE D 15-5-2008 ISSUED BY CBDT DIRECTING INCOME-TAX AUTHORITIES NOT TO FILE APPEAL S IF TAX EFFECT IS LESS THAN RS. 4 LAKHS WOULD BE APPLICABLE TO CASES PENDING BEFORE H IGH COURT AS ON 15-5-2008 EITHER FOR ADMISSION OR FOR FINAL DISPOSAL, EVEN TH OUGH SAID APPEALS AND/OR PETITIONS WERE FILED BEFORE HIGH COURT PRIOR TO 15- 5-2008 - HELD, YES 5. IN THIS VIEW OF THE SITUATION, WE DISMISS THE APPEAL FILED BY THE REVENUE ON ACCOUNT OF LOW TAX EFFECT AS PER AFOREMENTIONED INSTRUCTION ISSUED BY CBDT. ORDER PRONOUNCED IN THE OPEN COURT ON 22/7/2015 ' *+ ,- 22/07/2015 ' SD/- SD/- ( / SANJAY GARG ) ( . . / G.S.PANNU ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER * MUMBAI; , DATED 22/07/2015 . / ITA NO.2854/MUM/2013 / ASSESSMENT YEAR 2004-05 3 ! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. 0# ( ) / THE CIT(A)- 4. 0# / CIT 5. 1 #34 , $ 34 , * / DR, ITAT, MUMBAI 6. 5 / GUARD FILE. / BY ORDER, 1# # //TRUE COPY// / (DY./ASSTT. REGISTRAR) , * / ITAT, MUMBAI . . ./ VM , SR. PS