DCIT (TDS)1(1), MUMBAI V. ACCENTURE SERVICES P.LTD, MUMBAI

ITA 4007/MUM/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 2129 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 03-11-2016
• Assessment Year: misc
• Appeal Filed On: 26-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A RAMACHANDRAN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A , MUMBAI BE F ORE SHRI R.C SHARMA , ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA NO. 4007 / MUM / 201 5 (ASSESSMENT YEAR 201 4 - 1 5 ) DEPUTY COMMISSIONER OF INCOME - TAX (TDS) 1(1) , R.NO . 802, K.G MITTAL AYURVEDIC HOSPITAL BLDG. CHARNI ROAD, MUMBAI - 400 0 02 ...... APPELLANT VS. ACCENTURE SERVICES P. LTD, PLOT NO. 3, GODREJ & BOYCE COMPLEX, LBS MARG, VIKHROL I (W) MUMBAI - 400 0 79 PAN: AACCA8997K .... RESPONDENT APPELLANT BY : SHRI. A. RAMACHANDRAN RESPONDENT BY : SHRI. NIKHIL TIWARI DATE OF HEARING : 0 3/ 11/2016 DATE OF PRONOUNCEMENT : 09 /11/2016 O RDER PER RAVISH SOOD, J.M: T HE CAPTIONED APPEAL FILED BY THE REVENUE PERTAINING TO ASSESSMENT YEAR 201 4 - 1 5 IS DIRECTED AGAINST AN ORDER PASSED BY CIT(A) - 59 , MUMBAI, WHICH IN TURN, ARISES OUT OF AN ORDER PASSED BY THE DEPUTY COMMISSIONER OF INCOME - 2 ITA NO. 4007 /MUM/20 1 5 (ASSESSMENT YEAR 20 1 4 - 1 5 ) TAX, CENTRALIZED PROCESSING CELL TDS, UNDER SECTION 200A OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) , DATED. 15 /0 6 /2014. 2. AT THE VERY OUTSET OF THE HEA RING OF THE APPEAL, IT WAS SUBMITTED BY THE LD. DEPARTMENTAL REPRESENTATIVE (FOR SHORT D.R) THAT AS THE TAX EFFECT INVOLVED PERTAINING TO THE ISSUE UNDER CONSIDERATION IN THIS APPEAL WAS LESS THAN RS.10.00 LAC, THEREFORE THE APPEAL WAS NOT MAINTAINABLE. THE CBDT VIDE CIRCULAR NO.21/2015, DATED 10/12/2015 HAS REVISED THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE THE INCOME - TAX APPELLATE TRIBUNAL, RETROSPECTIVELY. SINCE THE TAX EFFECT IN DISPUTE IN THE CAPTIONED APPEAL IS STATED TO BE B ELOW THE MONETARY LIMIT OF RS.10.00 LAC SPECIFIED IN THE CBDT CIRCULAR, DATED 10/12/2015 (SUPRA), THE SAME IS DISMISSED AS NOT MAINTAINABLE. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 0 9 /11/2016 S D / - S D / - ( R.C SHARMA ) ( RAVISH SOOD ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI , DATED 0 9 /11 / 2 0 1 6 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT , 2. THE RESPONDENT. 3. THE CIT(A) - 59 4. CIT (TDS) - 1, MUMBAI. 5. DR, ITAT, MUMBAI . 6. GUARD FILE . BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI