ITO 19(1)(5), MUMBAI V. HEENABEN H.SHAH, MUMBAI

ITA 3138/MUM/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5811 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 11-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR SONI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC, MUMBAI BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO. 3138/MUM/2018 ASSESSMENT YEAR : 2012-13 INCOME TAX OFFICER-19(1)(5), MUMBAI VS. HEENABEN H. SHAH, 3 RD FLOOR, NANAK NIWAS, D.D. SATHE MARG, GIRGAUM, MUMBAI [PAN : AHKPS9512J] (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VIJAY KUMAR SONI, DR RESPONDENT BY : SHRI BHUPENDRA SHAH, AR DATE OF HEARING : 31-01-2019 DATE OF PRONOUNCEMENT : 01-02-2019 O R D E R THIS APPEAL IS FILED BY THE REVENUE AND THE SAME IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCO ME TAX(APPEALS)-30, MUMBAI, DATED 26-02-2018 FOR THE AY . 2012-13. 2. AT THE OUTSET, LD. AR OF THE ASSESSEE ARGUED THAT IN THI S APPEAL, THERE IS LOW TAX EFFECT AND HENCE, THE SAME MA Y BE DISMISSED. ITA NO. 3138/MUM/2018 : 2 : 3. IT WAS ALSO POINTED OUT BY THE BENCH TO THE LD. DR O F THE REVENUE THAT THE TAX EFFECT IN THE PRESENT CASE APPEARS TO BE BELOW RS. 20 LAKHS. 4. IN REPLY, THE LD. DR OF THE REVENUE COULD NOT SHOW THAT THE TAX EFFECT IN THIS APPEAL IS MORE THAN RS. 20 LAKHS. THEREFORE, THE CBDT CIRCULAR NO. 03/2018 DATED 11-07- 2018 COMES INTO PLAY, WHEREIN, THE MONETARY LIMIT FOR FILING THE APPEALS BY THE REVENUE BEFORE THE ITAT AND VARIOUS HI GH COURTS AS WELL AS APEX COURT ARE REVISED WITH AN OBJEC T OF REDUCING THE TAX LITIGATION. VIDE PARA 3 OF THE SAID CIR CULAR (SUPRA), IT IS STATED THAT IN CASES WHERE THE TAX EFFECT IN THE APPEALS TO BE FILED BEFORE THE APPELLATE TRIBUNAL DOE S NOT EXCEED RS. 20 LAKHS, APPEALS SHOULD NOT BE FILED. T HUS TAKING NOTE OF THIS CBDT CIRCULAR NO. 03/2018, DATED 11-07-20 18 AND CONSIDERING THE FACT THAT THE TAX EFFECT IN THE INSTANT APPEAL IS LESS THAN RS. 20 LAKHS, THE PRESENT APPEAL D ESERVES TO BE DISMISSED AS NOT PRESSED / NOT MAINTAINABLE. HOWE VER, I MAKE IT CLEAR THAT THE ISSUES RAISED IN THE INSTANT APPEAL ARE LEFT OPEN TO BE EXAMINED IN THE APPROPRIATE PROCEEDINGS , IF ARISES, IN FUTURE. AT THE SAME TIME, I ALSO MAKE IT CLE AR THAT IF THE APPEAL FALLS IN ANY OF THE EXCEPTIONS REFERRED TO I N THE ITA NO. 3138/MUM/2018 : 3 : ABOVE SAID CBDT CIRCULAR, THE REVENUE IS AT LIBERTY T O MOVE AN APPLICATION FOR RECALLING THE ORDER, IF SO, ADVIS ED. 5. ACCORDINGLY, IN THE LIGHT OF CBDT CIRCULAR NO. 03/ 2018 DATED 11-07-2018, THE PRESENT APPEAL IS NOT MAINTAINABLE AND HENCE, DISMISSED. 6. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST DAY OF FEBRUARY, 2019 SD/- (A.K. GARODIA) /ACCOUNTANT MEMBER /MUMBAI; /DATED : 1 ST FEBRUARY, 2019 TNMM ITA NO. 3138/MUM/2018 : 4 : / COPY OF THE ORDER FORWARDED TO : 1. ! / THE APPELLANT 2. ' ! / THE RESPONDENT 3. # $ ( ) / THE CIT(A), MUMBAI 4. # $ / CIT, MUMBAI 5. '()*+ , #-*+#. , / DR, ITAT, MUMBAI 6. )/01 / GUARD FILE # / BY ORDER, ' //TRUE COPY// /# (DY./ASST. REGISTRAR) #-*+#., / ITAT, MUMBAI