DCIT-CC- 3(3), MUMBAI V. B.VIJAYKUMAR & CO., MUMBAI

ITA 2875/MUM/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4421 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 21-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAM LAL NEGI, JM APPEAL NO. ASSESS MENT YEAR APPELLANT RESPONDENT APPELLANT BY RESPOND ENT BY ITA NO. 2875/MUM/2017 2007 - 08 DY. CIT, CENTRAL CIRCLE 3(3), ROOM NO. 1923, AIR INDIA BUILDING, 19 TH FLOOR, NARIMAN POINT, MUMBAI - 400 021 M/S. B. VIJAYKUMAR & CO. THE PLAZA, 11 TH FLOOR, 55, GAMDEVI, MUMBAI - 400 007 PAN: AAAFB 0816 F SHRI CHOUDHARY ARUNKUMAR SINGH NONE ITA NO. 2873/MUM/2017 2007 - 08 ITO - 32(3)(5), ROOM NO. 104, 1 ST FLOOR, BLDG. NO.C - 11, PRATYAKSHAKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI - 400 051 M/S. VIRESH VORA HUF THE KARTA, VIRESH VORA HUF, B - 302, DWARKESH BUILDING, L.T. ROAD, BORIVALI (W), MUMBAI - 400 092 PAN: AACHV 5921R SHRI CHOUDHARY ARUNKUM AR SINGH NONE ITA NO. 2853/MUM/2017 2009 - 10 ITO - 2(1)(1) 543, 5 TH FLOOR, AAYAKAR BHAVAN, M. K. ROAD, MUMBAI - 400020 M/S. BLUE CIRCLE SPECIALITY CHEMICALS PVT. LTD. 34, EMPIRE BLDG., 1 ST FLOOR, 146, DR. D. N. ROAD, FORT, MUMBAI - 400 001 PAN: AACCB 2216L SHRI CHOUDHARY ARUNKUMAR SINGH NONE ITA NO. 1708/MUM/2017 2008 - 09 ITO - 27(2)(1) 4TH FLOOR, TOWER NO.6, VASHI RAILWAY STATION COMPLEX, VASHI, NAVI MUMBAI - 400 703 SHRI KRISHNAN ARUMUGAM NAIKER FLAT NO.5, SANGEETA APARTMENTS, NEAR DIAMOND GARDEN, CHEMBUR, MUMBAI - 71 PAN: AAPPK 0334 G SHRI CHOUDHARY ARUNKUMAR SINGH NONE CO. NO. 205/MUM/2018 (ARISING OUT OF ITA NO. 1708/MUM/2017) 2008 - 09 SHRI KRISHNAN ARUMUGAM NAIKER FLAT NO.5, SANGEETA APARTMENTS, NEAR DIAMOND GARDEN, CHEMBUR, MUMBAI - 71 PAN: AAPPK 0334 G ITO - 27(2) (1) 4TH FLOOR, TOWER NO.6, VASHI RAILWAY STATION COMPLEX, VASHI, NAVI MUMBAI - 400 703 SHRI CHOUDHARY ARUNKUMAR SINGH NONE ITA NO. 6272/MUM/2016 2010 - 11 DY. CIT - 2(2)(1), R. NO. 545, AAYKAR BHAVAN, M. K. ROAD, MUMBAI - 400 020 M/S. KARE EDUMIN PVT. LTD. MOTIL AL NAGAR NO.1, OFF LINK ROAD, SRIRANG SABDE MARG, GOREGAON (W), MUMBAI - 400 104 PAN: AACCK 1054 D SHRI CHOUDHARY ARUNKUMAR SINGH SHRI SATISH MODI ITA NO. 2673/MUM/2016 2010 - 11 DY. CIT - 7(1) - 2, ROOM NO. 130, 1 ST FLOOR, AAYAKAR BHAVAN, M. K. ROAD, MUMBAI - 400 020 M/S. HUNGAMA DIGITAL MEDIA ENTERTAINMENT PVT. LTD. F - 1, 1 ST FLOOR, LAXMI WOOLLEN MILLS ESTATE, SHAKTI MILLS COMPOUND, OFF DR. E. MOSES ROAD, MAHALAXMI, MUMBAI - 400 011 PAN: AAACV 7289 H SHRI CHOUDHARY ARUNKUMAR SINGH SHRI VIDHI DOSHI ITA NO: 388/MUM/ 2017 2012 - 13 DY. CIT - 2(2)(1), R. NO. 545, AAYKAR BHAVAN, M. K. ROAD, MUMBAI - 400 020 M/S. JASANI REALTY PVT. LTD. 23, MORVI HOUSE, 28/30, GOA STREET, BALLARD ESTATE, MUMBAI - 400 038 PAN: AABCJ 0563 H SHRI CHOUDHARY ARUNKUMAR SINGH NONE ITA NO. 2910/MUM/20 17 2012 - 13 ACIT - 22(1), ROOM NO. 322, 3 RD FLOOR, INCOME TAX OFFICE, PIRAMAL CHAMBERS, M/S. CREATIONS BY SHANGAR 34, AURO VILLE, ST. ANDREWS ROAD, SANTACRUZ (W), MUMBAI - 400 054 SHRI CHOUDHARY ARUNKUMAR SINGH SHRI CHIRAG CHORDIA 2 LALBAUG, PAREL, MUMBAI - 400 012 PAN: AACFC 7957 L ITA NO. 2900/MUM/2017 2012 - 13 ITO - 31(3) - 2, C - 13, 408 - D, PRATYAKSHAKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI - 400 051 M/S. RIDDHI SIDDHI DEVELOPERS, 1/3, KRISHNAI UNNAT NAGAR NO.1, OPP. GAJANAN TEMPLE, OFF. MG ROAD, GOREGAON ( W), MUMBAI - 400 064 PAN: AAHFR 7117C SHRI CHOUDHARY ARUNKUMAR SINGH NONE ITA NO. 1644/MUM/2017 2013 - 14 ACIT - 3(1)(2), ROOM NO. 607, AAYAKAR BHAVAN, MUMBAI - 400 020 M/S. HYBRID PROPERTIES PVT. LTD. 156, MAKER CHAMBERS VI, 220, JAMNALAL BAJAJ MARG, NARIMAN POI NT, MUMBAI - 400 021 PAN: AAACH 8650 G SHRI CHOUDHARY ARUNKUMAR SINGH MS. REEPAL TRALSHAWALA ITA NO. 6589/MUM/2016 2010 - 11 ITO - 17(2)(2), R. NO. 134, AAYAKAR BHAVAN, M. K. ROAD, MUMBAI - 20 M/S. KUTCH DEVELOPERS ROOM NO. 708, 2 ND FLOOR, 102, ANAND BHAVAN, NEW CHINCH BUNDER, MUMBAI 10 PAN: AAIFK 3719 N SHRI CHOUDHARY ARUNKUMAR SINGH NONE ITA NO. 6470/MUM/2016 2009 - 10 ITO - 4(2)(3) ROOM NO. 647, 6 TH FLOOR, AAYAKAR BHAVAN, M. K. ROAD, MUMBAI - 20 M/S. HARIPRIYA SYNTEX PVT. LTD. ROOM NO. 2, 1 ST FLOOR, JAIHIND BUILD ING NO.1A, BHULESHWAR, MUMBAI - 400 002 PAN: AABCH 1530 N SHRI CHOUDHARY ARUNKUMAR SINGH SHRI VIRENDRA H. JARIWALA CO NO. 60/MUM/2018 (ARISING OUT OF ITA NO. 6470/MUM/2016) 2009 - 10 M/S. HARIPRIYA SYNTEX PVT. LTD. ROOM NO. 2, 1 ST FLOOR, JAIHIND BUILDING NO.1 A, BHULESHWAR, MUMBAI - 400 002 PAN: AABCH 1530 N ITO - 4(2)(3) ROOM NO. 647, 6 TH FLOOR, AAYAKAR BHAVAN, M. K. ROAD, MUMBAI - 20 SHRI CHOUDHARY ARUNKUMAR SINGH SHRI VIRENDRA H. JARIWALA DATE OF HEARING : 03.08.2018 DATE OF PRONOUNCEMENT : 03.08 .2018 O R D E R PER S HAMIM YAHYA, A. M.: TH ESE ARE APPEALS BY THE REVENUE AND CROSS OBJECTIONS BY THE ASSESSEE AGAINST THE RESPECTIVE ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) AGAINST THE SEPARATE ASSESSEES FOR THE CONCERNED ASSESSMENT YEAR. 2. THE REVENUE IS IN APPEAL AGAINST THE DELETION OF ADDITION BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS). 3. AT THE OUTSET, IT TRANSPIRES THAT THE TAX EFFECT OF THE RELIEF GRANTED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) IS BELOW RS.20 LACS, AS PER THE LIMIT FIXED BY THE 3 CBDT FOR FILING THE APPEAL BEFORE THE ITAT VIDE CBDT CIRCULAR NO. 3/2018, F. NO. 279/MISC.142/2007 - ITJ (PT) DATED 11 TH JULY, 2018 ISSUED BY CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDI A. 4. WE HAVE GONE THROUGH THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) AND THE GROUNDS OF APPEAL . I T HAS BEEN FOUND THAT THE TAX EFFECTS IN THE APPEALS ARE LESS THAN RS. 20 LACS . 5. THE LD. DEPARTMENTAL REPRESENTATIVE FAIRLY AGREED TO THE ABOVE PROPOSITION THAT THESE APPEALS ARE NOT MAINTAINABLE IN LIGHT OF THE ABOVE SAID CBDT CIRCULAR. HE ALSO DID NOT POINT THAT THESE APPEALS FALL IN THE EXCEPTIONS CARVED OUT IN THE ABOVE SAID CIRCULAR. ACCORDINGLY, THESE APPEALS FILED BY THE REVENUE STAND S DISMISSED. 6. AS REGARDS THE CROSS OBJECTIONS, WE FIND THAT THIS CROSS OBJECTIONS ARE RELATING TO THE JURISDICTIONAL ISSUE IN THE CONCERNED APPEALS. SINCE WE HAVE ALREADY DISMISSED THE REVENUES APPEAL, THE ADJUDICATION OF THE CROSS OBJECTIONS IS NOW O NLY OF ACADEMIC INTEREST AND, HENCE, WE ARE NOT ENGAGING INTO THE SAME. 7. IN THE RESULT, THESE APPEALS BY THE REVENUE AS WELL AS THE ASSESSEES CROSS OBJECTIONS STAND S DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 03.08.2018 SD/ - SD/ - ( RAM LAL NEGI ) (S HAMIM YAHYA) J UDICIAL MEMBER A CCOUNTANT MEMBER MUMBAI ; DATED : ROSHANI , SR. PS 4 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RES PONDENT 3. THE CIT(A) 4. CIT - CONCERNED 5. DR, ITAT, MUMBAI 6. GUARD F ILE BY ORDER, (DY./ASSTT. REG ISTRAR) ITAT, MUMBAI