DCIT 15(3)(2), MUMBAI V. SUNBEAM FACILITIES P.LTD, MUMBAI

ITA 3263/MUM/2015

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 1989 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 28-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI ASHWANI TANEJA, ACCOUNTANT MEMBER ITA NO.3260/MUM/2015 ASSESSMENT YEAR: 2011-12 ACIT-32(3), ROOM NO.108, 1 ST FLOORT, BLDG. NO.C-11, PRATYAKSHA KAR BHAVAN, B.K.C., BANDRA (EAST), MUMBAI-400051 / VS. M/S YASH ENTERPRISES, A-11, AALISHAN, OFF RAM BAUG LANE, S.V. ROAD, BORIVALI (W), MUMBAI-400092 ( / REVENUE) ( ! /ASSESSEE) PAN. NO. AAFY8086A ITA NO.2718/MUM/2015 ASSESSMENT YEAR: 2007-08 DCIT (TDS)-2(3), ROOM NO.1013, 10 TH FLOOR, SMT. K.G. MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI-400002 / VS. M/S YASH RAJ FILMS PVT. LTD. 5, SHAH INDUSTRIAL ESTATE, VEERA DESAI ROAD, ANDHERI (WEST), MUMBAI-400053 ( / REVENUE) ( ! /ASSESSEE) PAN. NO. AAACY1176E 2 ITA NO.3263/MUM/2015 ASSESSMENT YEAR: 2011-12 DCIT-15(3)(2), ROOM NO.451, 4 TH FLOOR, AAYAKAR BHAVAN, MAHARSHI KARVE ROAD, MUMBAI-400020 / VS. M/S SUNBEAM FACILITIES PVT. LTD. 304, 33 RD FLOOR, MAHIM INDUSTRIAL ESTATE, OFF. MORI ROAD, NEAR K.J. KHINANI, HIGH SCHOOL, MAHIM (WEST), MUMBAI-400016 ( / REVENUE) ( ! /ASSESSEE) PAN. NO.AAICS6263N ITA NO.3246/MUM/2015 ASSESSMENT YEAR: 2011-12 DCIT, (TDS)-1(2), ROOM NO.803, SMT. K.G. MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI-400002 / VS. M/S HAVAS WORLWIDE INDIA PVT. LTD. VALENILA, 4 TH FLOOR, RAJKAMAL MARG, OFF. DR. S.S. ROAD, PAREL (EAST), MUMBAI-400012 ( / REVENUE) ( ! /ASSESSEE) PAN. NO. AAACE1385R ITA NO.3202/MUM/2015 ASSESSMENT YEAR: 2006-07 ITO, (TDS)-1(1)(2), ROOM NO.805, SMT. K.G. MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI-400002 / VS. ARZOO.COM(INDIA) PVT. LTD. 5 TH FLOOR, SAMRUDHI VENTURE PARK, CENTRAL ROAD, MIDC, ANDHERI (E), MUMBAI-400093 ( / REVENUE) ( ! /ASSESSEE) PAN. NO. AABCN1337M 3 ITA NO.3130/MUM/2015 ASSESSMENT YEAR: 2011-12 ACIT-8(1)(1), ROOM NO.624, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI-400020 / VS. M/S RARE ROSE PREMISES PVT. LTD. PENINSULA CHAMBERS, 5 TH FLOOR, PENINSULA CORPORATE PARK, LOWER PAREL, MUMBAI-400013 ( / REVENUE) ( ! /ASSESSEE) PAN. NO. AABCR7389F ITA NO.3037/MUM/2015 ASSESSMENT YEAR: 2009-10 ITO-18(3)(1), ROOM NO.607, EARNEST HOUSE, 6 TH FLOOR, NARIMAN POINT, MUMBAI-400020 / VS. SHRI SANDEEP RANJEET SANGHVI 114, 2 ND FLOOR, AMAR NIWAS, BHULESHWAR ROAD, MUMBAI-400002 ( / REVENUE) ( ! /ASSESSEE) PAN. NO. AAEPS2445P ITA NO.7169/MUM/2014 ASSESSMENT YEAR: 2010-11 ACIT-19(1), 2 ND FLOOR, MATRU MANDIR, TARDEO ROAD, MUMBAI-400007 / VS. SHRI ASHOK C SHAH, FLAT NO.12, NEELAMBER, 37, PEDDAR ROAD, MUMBAI-400026 ( / REVENUE) ( ! /ASSESSEE) PAN. NO. AAGPS2629K ITA NO.7203/MUM/2014 ASSESSMENT YEAR: 2010-11 ITO-32(1)(2), ROOM NO.204, C-11, PRATYAKSHA KAR BHAVAN, B.K.C., BANDRA (EAST), MUMBAI-400051 / VS. M/S C.S. SHARMA & COMPANY 503, PRATIK PRASHANT CHS LTD HOLY CROSS ROAD, I.C. COLONY, BORIVALI (W), MUMBAI-400092 ( / REVENUE) ( ! /ASSESSEE) PAN. NO. AACFC6510B 4 ITA NO.4904/MUM/2014 ASSESSMENT YEAR: 2001-02 ITO(IT)-3(1), R. NO.136, 1 ST FLOOR, SCINDIA HOUSE, BALLARD PIER, N.M. ROAD, MUMBAI-400038 / VS. M/S GERMANISCHER LLOYD AG- INDINA BRANCH, 308, 3 RD FLOOR, TRADE CENTRE, BANDRA KURLA COMPLEX BANDRA (EAST), MUMBAI-400051 ( / REVENUE) ( ! /ASSESSEE) PAN. NO. AAACG7903R ITA NO.7184/MUM/2014 ASSESSMENT YEAR: 2010-11 DCIT-8(3)(1), ROOM NO.615, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI-400020 / VS. M/S TATA HOUSING COMPANY LTD. (FORMERLY M/S THDC LTD.) TIMES TOWER, 12 TH FLOOR, KAMLA MILL COMPOUND, LOWER PAREL, MUMBAI-400013 ( / REVENUE) ( ! /ASSESSEE) PAN. NO. AAACT0191Q ITA NO.7185/MUM/2014 ASSESSMENT YEAR: 2009-10 DCIT-8(3)(1), ROOM NO.615, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI-400020 / VS. M/S TIMES GLOBAL BROADCASTING COMPANY LTD. 1 ST FLOOR, TRADE HOUSE, KAMLA MILL COMPOUND, LOWER PAREL, MUMBAI-400013 ( / REVENUE) ( ! /ASSESSEE) PAN. NO. AACCT2259F ITA NO.7193/MUM/2014 ASSESSMENT YEAR: 2008-09 DCIT-8(3)(1), ROOM NO.615, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI-400020 / VS. M/S V-TRANS (I) LTD, 99-101, GR. FLOOR, KESHAVJI NAIK ROAD, NEW CHICH BUNDER MUMBAI-400009 ( / REVENUE) ( ! /ASSESSEE) PAN. NO. AAACV1559Q 5 ITA NO.7192/MUM/2014 ASSESSMENT YEAR: 2007-08 DCIT-8(3)(1), ROOM NO.615, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI-400020 / VS. M/S V-TRANS (I) LTD, 99-101, GR. FLOOR, KESHAVJI NAIK ROAD, NEW CHICH BUNDER MUMBAI-400009 ( / REVENUE) ( ! /ASSESSEE) PAN. NO.AAAC V1559Q ITA NO.7191/MUM/2014 ASSESSMENT YEAR: 2006-07 DCIT-8(3)(1), ROOM NO.615, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI-400020 / VS. M/S V-TRANS (I) LTD, 99-101, GR. FLOOR, KESHAVJI NAIK ROAD, NEW CHICH BUNDER MUMBAI-400009 ( / REVENUE) ( ! /ASSESSEE) PAN. NO.AAACV1559Q ' # $ !% / DATE OF HEARING : 23/12/2015 $ !% / DATE OF ORDER: 23/12/2015 / O R D E R PER BENCH THIS BUNCH OF FIFTEEN APPEALS IS BY THE REVENUE IN THE CASES OF DIFFERENT ASSESSEES CHALLENGING THE IMPUGN ED RESPECTIVE ORDER OF DIFFERENT DATES, PASSED BY THE LD. FIRST APPELLATE AUTHORITY, MUMBAI. ! / REVENUE BY SHRI SHRIDHAR, SHRI J. SHARVANAN, ! ! / ASSESSEE BY NONE 6 2. AT THE OUTSET, IT WAS BROUGHT TO OUR NOTICE THA T THE TAX EFFECT IN THE RESPECTIVE APPEAL IS BELOW PRESCR IBED MONETARY LIMIT. THIS FACTUAL MATRIX WAS CONSENTED T O BE CORRECT BY THE RESPECTIVE LD. DR. 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE T HAT THE TAX EFFECT IN THE RESPECTIVE APPEAL IS BELOW THE PRESCR IBED MONETARY LIMIT OF RS.10 LAKH. 2.2. IN VIEW OF THE FACT THAT THE TAX EFFECT IN T HE RESPECTIVE APPEAL IS BELOW PRESCRIBED MONETARY LIMIT, AS CONTA INED IN CBDT INSTRUCTION NO.3/2011 DATED 09/02/2011, FURTHE R INSTRUCTION NO.5/2014 (F NO.279/MISC./142/2007-IT(P T) DATED 10/07/2014, THE CBDT REVISED THE MONETARY LIM IT FOR FILING THE APPEAL BEFORE VARIOUS AUTHORITIES/COURTS VIDE CBDT CIRCULAR NO.21 OF 2015, DATED 10/12/2015 (F NO.279/MISC./142/2007-IT(PT), WITH RETROSPECTIVE EF FECT AND ADVISED/DIRECTED THE DEPARTMENT NOT TO FILE APPEAL IN THE CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE FOLLOWING MONETARY LIMIT.:- SL. NO. APPEALS IN INCOME TAX MATTERS MONETARY LIMIT (IN RS.) 1. BEFORE ITAT 10,00,000/ - 2. U/S 260 A BEFORE HONBLE HIGH COURT 20,00,000/ - 3. BEFORE HONBLE SUPREME COURT 25,00,000/ - 7 AS PER THE AFORESAID INSTRUCTION/REVISED MONETARY L IMIT, THE DEPARTMENT IS NOT TO FILE APPEAL BEFORE THE TRI BUNAL, WHEREIN, THE TAX EFFECT IS LESS THAN RS.10,00,000/- , CONSEQUENTLY, THESE APPEALS OF THE REVENUE ARE NOT MAINTAINABLE. THEREFORE, IN VIEW OF UNCONTROVERTED CONTENTION OF THE LD. DR AND THE AFOREMENTIONED CIRCULAR OF CB DT, THE APPEALS OF THE REVENUE ARE DISMISSED AS NOT MAINTAI NABLE. FINALLY, THE APPEALS OF THE REVENUE ARE DISMISSED A S NOT MAINTAINABLE. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE LD. REPRESENTATIVE FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 23/12/2015. SD/- SD/- ( ASHWANI TANEJA ) (JOGINDER SINGH) '!# / ACCOUNTANT MEMBER $!# /JUDICIAL MEMBER ' # MUMBAI; ' DATED : 23/12/2015 F{X~{T? P.S/. . . %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. )*+, / THE APPELLANT (RESPECTIVE ASSESSEE) 2. -.+, / THE RESPONDENT. 3. / / ' 0! ( )* ) / THE CIT, MUMBAI. 4. / / ' 0! / CIT(A)- , MUMBAI, 5. 23 -! , / )*% )4 , ' # / DR, ITAT, MUMBAI 6. 5 6# / GUARD FILE. ! / BY ORDER, .2*! -! //TRUE COPY// /! (DY./ASSTT. REGISTRAR) , ' # / ITAT, MUMBAI