DCIT- CC-2(4), MUMBAI V. VIJAY B. PUROHIT , MUMBAI

ITA 3833/MUM/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 4535 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 31-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R KAVITHA
• Assessee Lawyers: VIJAY B PUROHIT
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI BEFORE SHRI M. BALAGANESH , AM & SHRI RAVISH SOOD , JM ITA NO. 3833 / MUM/20 1 8 ( ASSESSMENT YEAR : 2007 - 08 ) ITA NO. 3834 /MUM/201 8 ( ASSESSMENT YEAR : 2008 - 09 ) ITA NO. 3835 /MUM/201 8 ( ASSESSMENT YEAR : 2009 - 10 ) ITA NO. 3836 /MUM/201 8 ( ASSESSMENT YEAR : 2010 - 11 ) & ITA NO. 3839 /MUM/201 8 ( ASSESSMENT YEAR : 2013 - 14 ) DCIT - CC - 2(4) ROOM NO.802, 8 TH FLOOR OLD CGO ANNEX BLDG., M.K.ROAD, MUMBAI 400 020 VS. SHRI VIJAY B PUROHIT 20, 2 ND FLOOR, 6/8 VITHALWADI, VITHOBA LANE MUMBAI 400 002 PAN/GIR NO . ALQPP0937N ( APPELLANT ) .. ( RESPONDENT ) REVENUE BY MS. R. KAVITHA ASSESSEE BY SHRI VIJAY B PUROHIT DATE OF HEARING 14 / 03 /201 9 DATE OF PRONOUNCEMENT 14 / 03 /201 9 / O R D E R PER BENCH: THESE APPEALS FILED BY REVENUE ARE DIRECTED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS) - 48 [HEREINAFTER REFERRED TO AS THE ITA NO. 3833/MUM/2018 AND OTHER APPEALS SHRI VIJAY B PUROHIT 2 LD CITA] , MUMBAI DATED 21/03/2018 FOR A.Y.2007 - 08 TO 2010 - 11 AND 2013 - 14 IN THE MATTER OF ORDER PASSED U/S.153A R.W.S. 143( 3) OF THE INCOME TAX ACT, 1961. 2. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE MATERIALS AVAILABLE ON THE RECORD IN RESPECT OF THE ABOVE APPEAL. IT IS OBSERVED THAT THE DEMAND/TAX EFFECT IN THE REVENUE AP PEALS ARE NOT EXCEEDING RS. 20 LAKH S. UNDER THE POWER VESTED BY SEC. 268A(1) OF THE I T. ACT, CBDT HAS ISSUED CIRCULAR NO. 3/2018 DATED 11.07.2018 INSTRUCTING THE AUTHORITIES BELOW THAT DEPARTMENTAL APPEAL SHOULD NOT BE FILED BEFORE I TAT WHERE THE DEMAND/TAX EFF ECT DOES NOT EXCEED RS. 20 LAKH S. THE CIRCULAR SPECIFICALLY MENTIONS THAT THE INSTRUCTIONS ARE APPLICABLE TO ALL PENDING APPEALS ALSO. 6. SUBJECT TO SOME EXCEPTIONS, IT IS FURTHER DIRECTED BY CBDT THAT ALL THE DEPARTMENTAL APPEALS PENDING BEFORE ITAT WHERE THE DEMAND/TAX EFFECT IS LESS THAN 20 LA KH S SHOULD BE EITHER WITHDRAWN OR NOT PRESSED BY THE DEPARTMENTAL REPRESENTATIVE. 7. THE PRESENT APPEAL S ARE NOT COVERED BY ANY OF THE E XCEPTIONS MENTIONED IN THE SAID CBDT CIRCULAR. SINCE THE TAX DEMAND IN DISPUTE IN THIS DEPARTMENTAL APPEAL S DOES NOT EXCEED THE LIMIT OF RS. 20 LA KH S AS SET ITA NO. 3833/MUM/2018 AND OTHER APPEALS SHRI VIJAY B PUROHIT 3 OUT BY CBDT, SUCH APPEAL S ARE NOT MAINTAINABLE . ACCORDINGLY THE APPEAL S OF THE DEPARTMENT ARE DISMISSED. 8. IN THE RESULT, THE APPEALS OF REVENUE ARE DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 / 03 /201 9 SD/ - ( RAVISH SOOD ) SD/ - ( M.BALAGANESH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED 14 / 03 /201 9 KARUNA SR. PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT . 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//