ITO 10(2)(2), MUMBAI V. SANDEEP JAYANT SUKHTANKAR, MUMBAI

ITA 3923/MUM/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 3329 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-05-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 30-05-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 30-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VISHWAS JADHAV
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E, BENCH MUMBAI BEFORE SHRI SANJAY ARORA, AM & SHRI PAWAN SIN GH, JM ITA NO.3923/MUM/ 2014 (ASSESSMENT YEAR : 2009-10) ITO 10(2)(2), ROOM NO.463, 4 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI-400020. VS. SHRI SANDEEP JAYANT SUKHTANKAR 1301- 1302, HURRAH CITY OF JOY, JST ROAD, MULUND (W), MUMBAI-400080 PA N/GIR NO.: ABAPS6948N ( APPELLANT ) .. ( RESPONDENT ) REVENUE BY : SHRI VISHWAS JADHAV (DR) ASSESSEE BY : NONE DATE OF HEARING : 30/05/2016 DATE OF PRONOUNCEMENT: 30/05/2016 O R D E R PER PAWAN SINGH, JM: THE ABOVE APPEAL IS FILED BY THE ASSESSING OFFICER (AO) RAISING THREE GROUNDS OF APPEAL FOR THE ASSESSMENT YEAR MENTIONED ABOVE. THE TAX EFFECT INVOLVED IN THE ABOVE REFERRED CASE IS BELOW THE MONETARY LIMIT (RS. 10,0 0,000/-) PRESCRIBED BY THE CENTRAL BOARD OF DIRECTOR TAXES(CBDT), VIDE ITS CIRCULAR NO .21/2015(F.NO.142/2007-ITJ (PT.) DATED 10 TH DECEMBER, 2015. 2. NONE HAS APPEARED ON BEHALF OF THE ASSESSEE. THE DEPARTMENTAL REPRESENTATIVE (DR) ON A QUERY BY THE BENCH FAIRLY CONCEDED THAT T HE TAX EFFECT INVOLVED IN THE ABOVE CASE WAS LESS THAN RS. 10.00 LACS. CONSIDERING THES E FACTS, WE DISMISS THE APPEAL HOLDING THEM AS NOT MAINTAINABLE U/S. 268A OF THE INCOME-TA X ACT. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30/05 /2016. SD/- SD/- (SANJAY ARORA) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI; DATED :30/05/2016 SK, PS COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A), MUMBAI. 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. ITA NO.3923/M/14 2 / BY ORDER, / ( ASSTT. REGISTRAR) , / ITAT, MUMBAI //TRUE COPY/