ACIT 19(2), MUMBAI V. MALTI RAHUL BHATIA, MUMBAI

ITA 3480/MUM/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 8040 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2005-2006
• Appeal Filed On: 12-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RAJESH CHAMARIA
• Keywords: Retrospective amendment; Tax effect
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES D , MUMBAI BEFORE S HRI G.S. PANNU (AM) AND SHRI RAM LAL NEGI (JM) ITA NO. 3480/MUM/2017 ASSESSMENT Y EAR: 2005 - 06 ITA NO. 3481/MUM/2017 ASSESSMENT Y EAR: 2006 - 07 & ITA NO. 3482/MUM/2017 ASSESSMENT Y EAR: 2007 - 08 THE ACIT 19(2), ROOM NO. 207, MATRU MANDIR, MUMBAI - 400007 VS. SMT. MALTI RAHUL BHATIA, 9, ASHIANA, ALTAMOUNT ROAD, MUBMAI - 400026 PAN: AABPB9818L (APPELLANT) (RESPONDENT) REVENUE BY : SHRI MANOJ KUMAR SINGH ( SR. D R) ASSESSEE BY : SHRI RAJESH CHAMARIA (AR) DATE OF HEARING: 24 /09 /201 8 DATE OF PRONOUNCEMENT: 24 / 09 /201 8 O R D E R PER RAM LAL NEGI, JM THESE APPEAL S HAVE BEEN FILED BY THE REVENUE AGAINST THE THREE ORDER S DATED 20.02.2017 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) - 30 (FOR SHORT THE CIT(A) , MUMBAI, FOR THE ASSESSMENT YEAR 2005 - 06, 2006 - 07 AND 2007 - 08 , WHEREBY THE LD. CIT(A) HAS PARTLY ALLOWED T HE APPEAL S FILED BY THE ASSESSEE AGAINST THE ASSESSMEN T ORDER S PASSED U/S 143 R.W.S 254 OF THE INCOME TAX ACT, 1961 (FOR SHORT THE ACT). SINCE, ALL THE THREE APPEALS PERTAIN TO THE SAME ASSESSEE AND THE ISSUES INVOLVED ARE IDENTICAL, ALL THE THREE APPEALS WERE CLUBBED, HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2 ITA NO S . 3 480, 3481 AND 3482 MUM/2017 ASSESSMENT YEAR S : 2005 - 06, 2006 - 07 &B 2007 - 08 2. THE CBDT, VIDE CIRCULAR NO. 3/2018 DATED 11.07.2018, HAS REVISED THE MONETARY LIMIT FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE THE TRIBUNAL WITH RETROSPECTIVE EFFECT. AS POINTED OUT BY THE LD. COUNSEL FOR THE ASSESSEE/RESPONDENT, THE TAX EFFECT IN THE AFORESAID APPEALS ARE BELOW THE MONETARY LIMIT OF ` 20 LAKHS SPECIFIED IN THE CBDT CIRCULAR AFORESAID. 3. I N THIS BACKGROUND, THE LD. D.R. APPEARING FOR THE REVENUE WAS REQUIRED TO STATE HIS POSITIO N , HOWEVER, HE HAS NOT REFERRED TO ANY MATERIAL WHICH WOULD SHOW THAT THE CAPTIONED APPEAL S ARE PROTECTED BY ANY OF THE EXCEPTIONS PROVIDED IN PARA 10 OF THE CBDT CIRCULAR (SUPRA). 4. WITHOUT GOING INTO THE MERIT OF THE ISSUE RAISED, THE CAPTIONED APPEAL I S DEEMED TO BE WITHDRAWN/NOT PRESSED AS ITS FILING IS NOT IN CONSONANCE WITH THE CBDT CIRCULAR DATED 11.07.2018 (SUPRA). BEFORE PARTING WE MAY CLARIFY THAT IF ON A LATER DATE, THE REVENUE FINDS THAT FILING OF THE APPEAL IS PROTECTED BY THE EXCEPTIONS PROV IDED IN PARA 10 OF THE CBDT CIRCULAR (SUPRA), IT SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THE ORDER AND REINSTITUTION OF THE APPEAL FOR ADJUDICATION ON MERITS. THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION, IF ANY, AS PER THE EXTANT LAW. 5 . IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DATED 11.07.2018 (SUPRA), THE CAPTIONED APPEAL OF THE REVENUE IS DISMISSED AS WITHDRAWN/ NOT PRESSED. IN THE RESULT, THE APPEAL S BY THE REVENUE ARE DISMISSED. O RDER PRONOUNCED IN THE OPEN COURT ON 24 TH SEPTEMBER , 2018 . SD/ - SD/ - ( G.S. PANNU ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 24 / 09 / 201 8 ALINDRA, PS 3 ITA NO S . 3 480, 3481 AND 3482 MUM/2017 ASSESSMENT YEAR S : 2005 - 06, 2006 - 07 &B 2007 - 08 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . / BY ORDER, //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI