DCIT 22(3), MUMBAI V. SUPER CONSTRUCTION CO., NAVI MUMBAI

ITA 3967/MUM/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 1775 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-05-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: J
• Assessment Year: 2001-2002
• Appeal Filed On: 24-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: L K AGRAWAL
• Assessee Lawyers: MALATHY PILLAI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'J' BENCH, MUMBAI BEFORE SHRI D.K. AGARWAL, JUDICIAL MEMBER AND SHRI B. RAMAKOTAIAH, ACCOUNTANT MEMBER ITA NO. 3967/M/2009 (ASSESSMENT YEAR: 2001-02) DCIT 22(3) M/S. SUPER CONSTRUCTION CO. 3RD FLOOR, TOWER NO. 6 MANGALMURTI, OPP. HOTEL HIGH WAY VASHI RAY,.STN. COMPLEX VS. VIEW, PLOT NO. 17, SECTOR 30 VASHI, NAVI MUMBAI VASHI, NAVI MUMBAI PAN - AADFS 1973 R APPELLANT RESPONDENT APPELLANT BY: SHRI L.K. AGRAWAL RESPONDENT BY: SMT. MALATHY PILLAI O R D E R PER B. RAMAKOTAIAH, A.M. THIS APPEAL BY THE REVENUE IS AGAINST THE ORDER OF THE CIT(A) XXII, MUMBAI DATED 23.03.2009 ON VARIOUS GROUNDS. 2. DURING THE COURSE OF HEARING, IT IS NOTICED THA T THE TAX EFFECT IN THIS APPEAL IS BELOW THE PRESCRIBED LIMIT, I.E. RS.2 LAK HS. AS SUCH THIS APPEAL DESERVES TO BE DISMISSED IN LIMINE IN VIEW OF THE J UDGMENT OF THE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT VS. PI THWA ENGINEERING WORKS 276 ITR 519. THE LEARNED DEPARTMENTAL REPRESENTATI VE DID NOT OBJECT TO THE FACTUAL ASPECT. 3. HAVING CAREFULLY CONSIDERED THE RIVAL SUBMISSION S AND FROM A CAREFUL PERUSAL OF THE AFORESAID JUDGMENT OF JURISDICTIONAL HIGH COURT IN WHICH IT HAS BEEN HELD THAT IF THE REVENUE FILES AN APPEAL C ONTRARY TO THE INSTRUCTIONS ISSUED BY THE CBDT, WHICH ARE BINDING UPON THE REVE NUE, THE SAME IS LIABLE TO BE DISMISSED BEING NOT MAINTAINABLE. THEREFORE, WE ARE OF THE VIEW THAT ITA NO. 3967/M/2009 2 THE APPEAL DESERVES TO BE DISMISSED IN LIMINE BEING FILED CONTRARY TO THE INSTRUCTIONS OF CBDT AND WE DISMISS THE SAME. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH MAY 2010. SD/- SD/- (D.K. AGARWAL) (B. RAMAKOTAIAH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 28 TH MAY 2010 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) XXII, MUMBAI 4. THE CIT XXII, MUMBAI CITY 5. THE DR, J BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.