ITO 22(1)(4), MUMBAI V. HARINI M. KUNDERT, MUMBAI

ITA 3415/MUM/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2440 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 3 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2011-2012
• Appeal Filed On: 16-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RAJIV GUBGUTRA
• Keywords: Tax effect

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL F BENCH MUMB AI BEFORE, SHRI SHAMIM YAHYA, JUDICIAL MEMBER AND SHRI PAWAN SINGH, ACCOUNTANT MEMBER ITA NO. 3415/MUM/2016 (ASSESSMENT YEAR 20 11-12 ) ITO-22(1)(4), 308, PIRAMAL CHAMBERS, LALBAUG, MUMBAI-400012. VS. SMT. HARINI M. KUNDER L/H OF LATE JOHNSON KUNDERT, FLAT NO. 602, MAYA ENCLAVE, SUNDER NAGAR, ROAD NO.2, KALIAN, SANTACRUZ (E), MUMBAI-400055. PAN : AGEPK1797N APPELLANT RESPONDE NT APPELLANT BY : SHRI RAJIV GUBGUTRA (DR) RESPONDENT BY : NONE DATE OF HEARING : 28.08.2018 DATE OF PRONOUNCEMEN T : 28.08.2018 ORDERUNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. THIS APPEAL UNDER SECTION 253 OF INCOME-TAX ACT IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-34, MUMBAI DATED 04.03.2016 FOR ASSESSMENT YEAR 2011-12. 2. THIS APPEAL WAS HEARD ON 24.04.2018, SHRI SUBHASH S HETTY, ADVOCATE MADE HIS SUBMISSION ON BEHALF OF ASSESSEE. HOWEVER, THE SAME WAS RELEASED FOR RE-HEARING. NOTICE WAS ISSUED TO THE A SSESSEE FOR FIXING THE HEARING OF APPEAL AFRESH FOR 28.08.2018. THE NOTICE SENT TO ASSESSEE WAS RETURNED BACK UNSERVED WITH THE REMARK OF POSTAL AU THORITIES INTIMATED. 3. PERUSAL OF GROUNDS OF APPEAL RAISED BY REVENUE REVE ALS THAT THE TAX EFFECT INVOLVED IN THE PRESENT APPEAL IS LESS THAN RS. 20, 00,000/-. THE CBDT VIDE ITS CIRCULAR NO. 3/2018 DATED 11 TH JULY 2018 FIXED THE MONITORY LIMIT FOR FILING APPEAL BEFORE TRIBUNAL. THEREFORE, IN VIEW O F THE CIRCULAR NO. 3/2018 DATED 11 TH JULY 2018, THE APPEAL FILED BY REVENUE IS NOT ITA NO. 3415 MUM 16-SMT. HARINI M. KUNDER 2 MAINTAINABLE AND THE SAME IS DISMISSED. NO EXCEPTIO N AS PROVIDED IN THE SAID CIRCULAR IS BROUGHT TO OUR NOTICE. 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28/08/2 018. SD/- SD/- SHAMIM YAHYA PAWAN SINGH ACCOUNTANT MEMBER J UDICIAL MEMBER MUMBAI, DATE: 28.08.2018 SK COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. DR F BENCH, ITAT, MUMBAI 6. GUARD FILE BY ORDER, DY./ASST. REGISTRAR ITAT, MUMBAI