ASST CIT 8(1)(2), MUMBAI V. SEA LINKERS P.LTD, MUMBAI

ITA 3180/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 9888 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-09-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2010-2011
• Appeal Filed On: 02-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M V RAJGURU
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

P A G E | 1 ITA NO. 3180/MUM/2017 ACIT VS. M/S. SEA LINKERS PVT. LTD. IN THE INCOME TAX APPELLATE TRIBUNAL L BENCH, MUMBAI BEFORE SHRI RAJENDRA , AM AND SHRI RAVISH SOOD, JM ./ I.T.A. NO. 3180/MUM/2017 ( / ASSESSMENT YEAR: 2010 - 11) ASST. COMMISSIONER OF INCOME TAX - 8(1)(2), ROOM NO. 651, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 20. / VS. M/S SEA LINKERS PVT. LTD BPT, PLOT NO. 107, DARUKHANA, QUAY STREET, MUMBAI - 400010 ./ ./ PAN/GIR NO. AAHCS5084N ( / REVENUE ) : ( / ASSESSEE) / REVENUE BY : SHRI M. V. RAJGURU , D.R / ASSESSEE BY : NONE / DATE OF HEARING : 06/09 /2017 / DATE OF PRONOUNCEMENT : 06 /09 /2017 / O R D E R PER RAVISH SOOD, JUDICIAL MEMBER T HE CAPTIONED APPEAL FILED BY THE REVENUE PERTAINING TO ASSESSMENT YEAR 20 10 - 11 IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 14 , MUMBAI , DATED 28.02. 201 7 , WHICH IN ITSELF ARISES FROM THE P A G E | 2 ITA NO. 3180/MUM/2017 ACIT VS. M/S. SEA LINKERS PVT. LTD. ORDER PASSED BY THE ASSESSING OFFICER UNDER SECTION 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 19 61 (IN SHORT THE ACT), DATED 11.0 3 .2016 . 2. AT THE VERY OUTSET OF THE HEARING OF THE APPEAL IT WAS SUBMITTED BY THE LD. DEPARTMENTAL REPRESENTATIVE (FOR SHORT D.R.) THAT TAX E FFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.10.00 LACS. THE CBDT VIDE ITS CIRCULAR NO. 21. 2015 , DATED 10.12. 2015 HAS REVISED THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPA RTMENT BEFORE THE TRIBUNAL , RETROSPECTIVELY. SINCE THE TAX EFFECT IN DISPUTE IN THE CAPTIONED APPEAL IS STATED TO BE BELOW THE MONETARY LIMIT OF RS.10.00 LAC SPECIFIED IN THE CBDT CIRCULAR , DATED 10.12. 2015 (SUPRA), THE SAME IS DISMISSED AS NOT MAINTAINAB LE. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06 . 0 9. 2017 ( RAJENDRA ) ( RAVISH SOOD ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI , DATED 06 . 0 9. 2017 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT , 2. THE RESPONDENT. 3. THE CIT(A) - 52 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE . BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI P A G E | 3 ITA NO. 3180/MUM/2017 ACIT VS. M/S. SEA LINKERS PVT. LTD.