DCIT 29(1), MUMBAI V. INDULAL H MEHTA, MUMBAI

ITA 3535/MUM/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 8220 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2011-2012
• Appeal Filed On: 09-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL H, BENCH MUM BAI , , , BEFORE SHRI RAJENDRA, AM AND SHRI RAM LAL NEGI, JM ./ ITA NO.3540/MUM/2015 ( / ASSESSMENT YEAR: 2010-11) THE DY. CIT- 25(1), ROOM NO. 402, C-10, PRATYAKSHKAR BHAVAN, BANDRA (EAST), MUMBAI- 400 051. VS. SMT. SIMRAN S. RAHEJA. A- 34/35, PARK PLAZA, NEW YARI ROAD, VERSOVA, ANDHERI (W), MUMBAI- 400 061. ! ./ ' ./ PAN/GIR NO. : BBTPS6542L ( !# / APPELLANT ) .. ( $%!# / RESPONDENT ) & ./ ITA NO.3535/MUM/2015 ( / ASSESSMENT YEAR: 2011-12) THE DY. CIT- 29(1), ROOM NO. 108, 1 ST FLOOR, C-10, PRATYANKSHKAR BHAVAN, B.K.C BANDRA (EAST), MUMBAI- 400 051. VS. SHRI. INDULAL H. MEHTA (LEGAL HEIR SHRI. VISHAL INDULAL MEHTA), 607, UNIVERSAL MAJESTICS, OPP. GHATKOPAR MANKHURD LINK ROAD, CHEMBUR(W), MUMBAI- 400 043. ! ./ ' ./ PAN/GIR NO. : AADPM9448F ( !# / APPELLANT ) .. ( $%!# / RESPONDENT ) APPELLANT BY : SHRI. M.C.OMI NINGSHEN(DR) RESPONDENT SMT. SIMRAN S. RAHEJA BY: MS. NEHA PARANJAPE RESPONDENT FOR SHRI. INDULAL MEHTA BY: NONE 2 I TA NO. 3540 & 3535/MUM/2015 ASSESSM ENT YEAR: 2010-11 & 2011-12 DATE OF HEARING: 13/02 /201 7 DATE OF PRONOUNCEMENT: 15/02/201 7 O R D E R PER RAM LAL NEGI, JM THE AFORESAID APPEALS HAVE BEEN PREFERRED BY THE AS SESSING OFFICERS CONCERNED RAISING VARIOUS GROUNDS OF APPEALS AGAINS T THE ORDER DATED 25.2.2015 PASSED BY THE LD. CIT(A) 24, MUMBAI AND L D. CIT(A) 37, MUMBAI FOR THE ASSESSMENT YEAR 2010-11 AND 2011-12 RESPECTIVEL Y. THE TAX EFFECT INVOLVED IN THESE APPEALS ARE BELOW THE MONETARY LIMIT OF RS .10,00,000/- PRESCRIBED BY THE CENTRAL BOARD OF DIRECT TAXES (CBDT), VIDE ITS CIRCULAR NO.21/2015(F.NO.279/MISC. 142/2007-ITJ (PT.) DATED 10 TH DECEMBER, 2015. 2. THE DEPARTMENTAL REPRESENTATIVE (DR) AND AUTHORISED REPRESENTATIVE FOR THE ASSESSEE (AR), WHO APPEARED BEFORE THE BENCH, F AIRLY CONCEDED THAT THE TAX INVOLVED IN THE ABOVE APPEALS ARE LESS THAN RS.10.0 0 LACS. CONSIDERING THESE FACTS, WE DISMISS BOTH THE APPEALS AS NOT MAINTAINA BLE. AS A RESULT, APPEALS FILED BY THE ASSES SING OFFICER STANDS DISMISSED. . ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH FEBRUARY, 2017 SD/- SD/- ( RAJENDRA ) (RAM LAL NEGI) ACCOUNTANT MEMBER JUDICIAL MEMBER & '( MUMBAI; ) DATED: 15/02/2017 3 I TA NO. 3540 & 3535/MUM/2015 ASSESSM ENT YEAR: 2010-11 & 2011-12 !'# $#! / COPY OF THE ORDER FORWARDED TO : 1. !# / THE APPELLANT 2. $%!# / THE RESPONDENT. 3. & +, ( ) / THE CIT(A)- 4. & +, / CIT 5. /0 $,12 , 3 124 , & '( / DR, ITAT, MUMBAI 6. 5 6 ( / GUARD FILE. % / BY ORDER, % /, $, //TRUE COPY// &/%( ) (DY./ASSTT. REGISTRAR) , & '( / ITAT, MUMBAI PRAMILA