ITO, WARD - 1(1), KALYAN V. SHRI AJAY RAGHUNATH PATIL, BHIWANDI

ITA 3688/MUM/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1887 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 28-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BRAJENDRA KUMAR
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NO. 3688/MUM/2019 ( ASSESSMENT YEARS: 2014-15 ) ITO, WARD 1(1) 1 ST FLOOR, MOHAN PLAZA, PODAR SCHOOL, WAYLE NAGAR, KALAN (W) - 421301 / VS. SHRI AJAY RAGHUNATH PATIL 602, HARSH APARTMENT, SHIVAJI CHOWK, BHIWANDI, PIN 421302 ./ ./ PAN/GIR NO. : AAWPP3844P ( / APPELLANT ) .. ( / RESPONDENT ) / APPELLANT BY : SHRI BRAJENDRA KUMAR, DR / RESPONDENT BY : SHRI SUNIL MAKHIJA, AR / DATE OF HEARING 04/11/2020 !'# / DATE OF PRONOUNCEMENT 04/11/2020 / O R D E R PER PAVAN KUMAR GADALE - JM: 1. THE REVENUE HAS FILED AN APPEAL AGAINST THE ORDER OF CIT(A)-2, MUMBAI PASSED U/S 143(3) R.W.S 147 OF THE INCOME TAX ACT, 1961. 2. AT THE TIME OF HEARING, IT WAS BROUGHT TO THE KNOWLEDGE OF THE BENCH, THE TAX EFFECT IN THE APPEA L IS BELOW RS.50 LAKHS, THEREFORE COVERED BY CBDT CIRCULAR NO. 17/2019. WE FIND AS PER THE CBDT ITA NO . 3688/MUM/2019 SHRI AJAY RAGHUNATH PATIL.,BHIWANDI. - 2 - CIRCULAR DATED 08.08.2019, NO APPEAL SHALL BE FILED BY THE REVENUE BEFORE THE TRIBUNAL WHERE THE TAX EFFEC T IS BELOW RS 50 LAKHS. FURTHER THE CIRCULAR OF THE CBDT IS ALSO APPLICABLE TO THE PENDING CASES. ACCORDINGL Y, WE DISMISS THE REVENUE APPEAL ON MAINTAINABILITY AN D LOW TAX EFFECT. 3. INCASE, IF THE REVENUE IS ABLE TO PROVIDE EVIDEN CE THAT THE CASE FALLS UNDER ANY OF THE EXCEPTIONS PROVIDED IN THE CIRCULAR ISSUED BY THE CBDT, THEN T HE REVENUE MAY PREFER MISCELLANEOUS APPLICATION FOR RECALLING OF THIS ORDER, IF THEY SO DESIRE, IN WHIC H CIRCUMSTANCE THIS ORDER SHALL BE RECALLED BY THIS TRIBUNAL. 4. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.11.2020 SD/- SD/- (M BALAGANESH) (PAVAN KUMAR GADALE ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 04/11/2020 ITA NO . 3688/MUM/2019 SHRI AJAY RAGHUNATH PATIL.,BHIWANDI. - 3 - KRK, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. & '( ) / THE CIT(A) 4. ) ( ) / CONCERNED CIT 5. ,-. //'( , '(# , & / DR, ITAT, MUMBAI 6. .34 5 / GUARD FILE. / BY ORDER, , / //TRUE COPY// 1. / ( ASST. REGISTRAR) !' #, / ITAT, MUMBAI