, - , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC, MUMBAI , ! ' , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, ITA NO.3577/MUM/2015 ASSESSMENT YEAR: 2008-09 ITO-25(1)(5), ROOM NO.611, 6 TH FLOOR, C-12 PRATYAKSHKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (EAST) MUMBAI-400051 / VS. MRS. UMA DOGRA, A-202/2, AMIT NAGAR, YARI ROAD, VERSOVA, ANDHERI (WEST) MUMBAI-400061 / REVENUE / ASSESSEE P.A. NO . AAEPD8811D $ % & / REVENUE BY SHRI A.RAMACHANDRAN-DR $ % & / ASSESSEE BY MS. NEHA PARANJAPE / DATE OF HEARING 05/07/2016 & / DATE OF ORDER: 05/07/2016 ITA NO.3577/MUM/2015 MRS. UMA DOGRA 2 & / O R D E R THE REVENUE IS AGGRIEVED BY THE IMPUGNED ORDER DATED 17/03/2015 OF THE LD. FIRST APPELLATE AUTHORI TY, MUMBAI, ON THE GROUNDS STATED IN THE GROUNDS OF APP EAL. 2. DURING HEARING OF THIS APPEAL, AT THE OUTSET, M S. NEHA PARANJAPE, LD. COUNSEL FOR THE ASSESSEE CONTEN DED THAT IN THE PRESENT APPEAL, THE TOTAL TAX EFFECT IS BELOW PRESCRIBED MONETARY LIMIT OF RS.10 LAKH FOR FILING THE APPEAL BEFORE THIS TRIBUNAL. THE LD. DR, SHRI A. RAMACHANDRAN, DID NOT CONTROVERT THE FACTUAL MATRIX . 2.1. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD . IN VIEW OF THE ABOVE, IT IS NOTED THAT THE TAX EFFECT IN THE PRESE NT APPEAL IS BELOW PRESCRIBED LIMIT OF RS.10 LAKH FOR FILING THE APPEAL BEFORE THE TRIBUNAL, AS CONTAINED IN CBDT INSTRUCTI ON NO.21 OF 2015, DATED 10/12/2015 (F NO.279/MISC./142/2007-IT(PT), APPLICABLE WITH RETROSPECTIVE EFFECT, WHEREIN, THE DEPARTMENT WAS ADVISED/DIRECTED BY THE BOARD NOT TO FILE APPEAL I N THE CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE FOLL OWING 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/ - ITA NO.3577/MUM/2015 MRS. UMA DOGRA 3 IN VIEW OF THE ABOVE INSTRUCTION, SINCE, THE TAX EF FECT IS LESS THAN RS.10,00,000/-, CONSEQUENTLY, THE APPE AL OF THE REVENUE IS NOT MAINTAINABLE, THEREFORE, DISMIS SED. FINALLY, THE APPEAL OF THE REVENUE IS DISMISSED AS NOT MAINTAINABLE. THIS ORDER WAS PRONOUNCED IN THE OPEN IN THE PRESENCE OF LD. REPRESENTATIVES FROM BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 05/07/2016. SD/- (JOGINDER SINGH) ! ' / JUDICIAL MEMBER MUMBAI; DATED : 05/07/2016 F{X~{T? P.S / ! & $ )!*+ ,&+-* / COPY OF THE ORDER FORWARDED TO : 1. '#$%& / THE APPELLANT 2. '(%& / THE RESPONDENT. 3. ) ) * ( '#$ ) / THE CIT, MUMBAI. 4. ) ) * / CIT(A)- , MUMBAI 5. -./ ' , ) '#$ ' 1 , / DR, ITAT, MUMBAI 6. /2 3$ / GUARD FILE. & / BY ORDER, (-# ' //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI