ASST CIT CEN CIR 8(2), MUMBAI V. RESHMA J SHETTY, MUMBAI

ITA 3494/MUM/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3000 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 08-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIJIT PATANKAR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) & SHRI RAVISH SOOD (JM) I.T.A. NO. 3494 /MUM/20 1 5 (ASSESSMENT YEAR 20 0 7 - 0 8 ) ACIT, CC - 8(2) ERSTWHILE ACIT CC - 45 6 TH FLOOR, ROOM NO. 658 AAYAKAR BHAVAN M.K. ROAD MUMBAI - 400 020. VS. MS. RESHMA J. SHETTY 26, 2 ND FLOOR, SONY APARTMENT, ST. PAUL ROAD, BANDRA WEST MUMBAI - 400 050. PAN : AANPS1105K ( APPELLANT ) ( RESPONDENT ) ASSESSEE BY SHRI BHUPENDRA SHAH DEPARTMENT BY S HRI ABHIJIT PATANKAR DATE OF HEARING 21 . 8 . 201 8 DATE OF PRONOUNCEMENT 21 . 8 . 201 8 O R D E R PER B.R. BASKARAN (AM) : - THE APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 30.3.2015 PASSED BY THE LEARNED CIT(A) - 47, MUMBAI AND IT RELATES TO A.Y. 2007 - 08. 2. AT THE OUTSET, LEARNED AR , ON THE EARLIER OCCASION, SUBMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN ` 20 LAKHS AND HENCE THE REVENUE IS PRECLUDED FROM PURSUING ITS APPEAL AS PER CIRCULAR NO. 3/2018 DATED 11.7.2018. WHEN THIS AS POINTED OUT TO LEARNED DR, THE LEARNED CIT - DR SOUGHT TIME ON THE LAST OCCASION TO EXAMINE THIS FACT. ACCORDINGLY, THIS APPEAL WAS ADJOURNED ON THE EARLIER OCCASION AND POSTED TODAY. 3. TODAY, THE LEARNED CIT - DR FAIRLY ADMITTED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LE SS THAN ` 20 LAKHS AND FURTHER INFORMED THAT THE ISSUE AGITATED IN THIS APPEAL DOES NOT FALL IN ANY OF THE EXCEPTION PROVIDED IN PARAGRAPH 10 OF THE CIRCULAR. MS. RESHMA J. SHETTY 2 4. IN VIEW OF THE ABOVE, THE PRESENT APPEAL IS NOT MAINTAINABLE AS PER CIRCULAR CITED ABOVE. ACCORDINGLY, WE DISMISS THE SAME IN LIMINE. 5. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 21 . 8 .201 8 . SD/ - SD/ - (RAVISH SOOD ) (B.R.BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 21 / 8 / 20 1 8 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 O RDER, //TRUE COPY// ( SENIOR PRIVATE SECRETARY ) PS ITAT, MUMBAI