DCIT CC 6(2), MUMBAI V. SHABINAA KHAN, MUMBAI

ITA 405/MUM/2017

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0344 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-06-2017
• Appeal Filed By: Department
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 18-01-2017
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) I.T.A. NO. 405 /MUM/ 20 1 7 (ASSESSMENT YEAR 200 6 - 0 7 ) I.T.A. NO. 406/MUM/2017 (ASSESSMENT YEAR 2007 - 08) DCIT, CC - 6(2 ) (EARSTWHILE DCIT,CC - 35) ROOM NO. 1903, 19 TH FLR A IR INDIA BUILDING, NARIMAN POINT MUMBAI - 400 02 1 . VS. MS. SHABINAA KHAN 65 - A, AASHIANA ST. JOHN BAPISTA ROAD BANDRA WEST MUMBAI - 400 050. ( APPELLANT ) ( RESPONDENT ) PAN NO . AAMPK2452J ASSESSEE BY SHRI SNEHAL SHAH DEPARTMENT BY SHRI RAKESH RANJAN DATE OF HEARING 7 . 6 . 201 7 DATE OF PRONOUNCEMENT 7 . 6 . 201 7 O R D E R PER B.R. BASKARAN(AM) : - BOTH THE APPEAL S FILED BY THE REVENUE ARE DIRECTED AGAINST THE ORDER DATED 27.1 0 .201 6 PASSED BY LEARNED CIT(A) - 54, MUMBAI AND THEY RELATE TO A.Y S . 200 6 - 07 & 2007 - 08 . 2. AT THE OUTSET, LD. AR OF THE ASSESSEE CONTENDED THAT THE TAX EFFECT IN THESE APPEALS OF THE REVENUE ARE BELOW RS.10 LAKHS, THEREFORE, THE SAME ARE NOT MAINTAINABLE AS PER THE CBDT CIRCULAR NO.21/2015, DATED 10 TH DECEMBER, 2015. 3. LEA RNED DEPARTMENTAL REPRESENTATIVE DID NOT DISPUTE THE FACTUAL ASPECT PRESENTED BY LEARNED AR. MS. SHABINAA KHAN 2 4. HAVING HEARD THE RIVAL SUBMISSIONS AND ALSO TAKING INTO CONSIDERATION THE CIRCULAR OF CBDT REFERRED ABOVE, WE DISMISS THE APPEALS FILED BY THE REVENUE IN LIM INE. 5. IN THE RESULT, BOTH APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER HAS BEEN PRONOUNCED IN THE COURT ON 7.6 .201 7. SD/ - (B.R.BASKARAN ) ACCOUNTANT MEMBER MUMBAI ; DATED : 7 / 6 / 20 1 7 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) ITAT, MUMBAI PS