ITO 1(1)(2), MUMBAI V. DANGAT MEDIA P.LTD, MUMBAI

ITA 4102/MUM/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4370 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2007-2008
• Appeal Filed On: 02-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N SATHYA MOORTHY
• Keywords: Tax effect

Judgement Text

, INCOME TAX APPELLATE TRIBUNAL, MUMBAI -K,BENCH , , BEFORE S/SHRI.RAJENDRA,ACCOUNTANT MEMBER AND PAWAN SINGH,JUDICIAL MEMBER . .. ./ ITA/6635/MUM/2014 , / ASSESSMENT YEAR :2010-11 INCOME TAX OFFICER -18(3)(3) PIRAMAL CHAMBER, ROOM NO.211, PAREL, MUMBAI-400 012. VS M/S. MAHAPALIKA KSHETRA MADHYAMIK SHIKSHAK SAHAKARI PAT SANSTHA MARUADIT 201/201, ANISH TOWER, SENAPATI BAPAT MARG, MATUNGA(W),MUMBAI-400 016. PAN:AAAAM 1865 G ( / APPELLANT) ( /RESPONDENT) . .. ./ ITA/7250/MUM/2014 , / ASSESSMENT YEAR :2010-11 DCIT-30(2), ROOM NO.601, C-13, 6 TH FLOOR, BKC BANDRA (E) MUMBAI-400 051. VS M/S. K.M. GAJJAR (HUF) SPEC HOUSE, RAMCHANDRA LANE, EXTN. ROAD, MALAD(W) MUMBAI-400 064. PAN:AADHK 2290 M ( / APPELLANT) ( /RESPONDENT) . .. ./ ITA/1891/MUM/2015 , / ASSESSMENT YEAR :2004-05 DCIT, CENTRAL CIRCLE-2(2),ROOM NO.804, 8 TH FLOOR, OLD CGO ANNEXE BLDG., M.K. ROAD, MUMBAI-400 020. VS SMT. SUSHILA L.GALA ROOM NO.1, 1 ST FLOOR, CENTRAL BLDG. 23, CHOWPATTY SEA FACE GIRGAUM,MUMBAI-400 006. PAN:AAGPG 0135 L ( / APPELLANT) ( /RESPONDENT) . .. ./ ITA/6955/MUM/2014 , / ASSESSMENT YEAR :2010-11 INCOME TAX OFFICER -25(3)(3) ROOM NO.304, 3 RD FLOOR, BLDG.NO.C-11,PRATYAKSHAKAR BHAVAN, BKC COMPLEX, BANDRA (E), MUMBAI-400 051. VS M/S. PANCHSHEEL DEVELOPERS B-903,, VIDEOCON TOWER, THAKUR COMPLEX KANDIVILI (E),MUMBAI-400 101. PAN:AAKFP 1623 L ( / APPELLANT) ( /RESPONDENT) . .. ./ ITA/4480/MUM/2015 , / ASSESSMENT YEAR :2009-10 DCIT, CENTRAL CIRCLE-6(4), ROOM NO.32(1), MUMBAI-400 020. VS WELLDONE REAL ESTATE LTD. 82, MAKER CHAMBER III, NARIMAN POINT, MUMBAI-400 021. PAN:AAACW6277G ( / APPELLANT) ( /RESPONDENT) . .. ./ ITA/4096/MUM/2015 , / ASSESSMENT YEAR :2011-12 ITO-20(2)(3), ROOM NO. 210, 2 ND FLOOR, PIRAMAL CHAMBERS, LALBAUG, PAREL, MUMAI-400 012 VS KARAN RAJENDRAKUMAR SHAH PROP. M/S. RAVECHI AGRO PRDOUCT & M/S. IMPACT ENTERTAINMENT, FLAT NO. 301, PLOT NO. 575-A, ORIENT, JAM-E-JAMSHED ROAD, 6635/14; 7250/14; 1891/15; 6955/14; 4480/15; 4096/15; 1892/15; 4100/15; 4102/15 & 4268/15 2 MATUNGA, MUMBAI-400 019. PAN: BCNPS7477R ( / APPELLANT) ( /RESPONDENT) . .. ./ ITA/1892/MUM/2015 , / ASSESSMENT YEAR :2004-05 DCIT, CC-2(2), ROOM NO.804, 8 TH FLOOR, OLD CGO ANNEXE BLDG., M. K. ROAD, MUMBAI-400 020. VS SMT. BEENA BHAVESH GALA ROOM NO. 1, 1 ST FLOOR, CENTRAL BUILDING 23, CHOWPATTY SEA FACE GIRGAUM, MUMBAI-400 006. PAN:AERPG0071L ( / APPELLANT) ( /RESPONDENT) . .. ./ ITA/4100/MUM/2015 , / ASSESSMENT YEAR :2011-12 DCIT-1(1)(2), 579, AAYAKAR BHAWAN, M. K. ROAD, MUMBAI-400 020 VS M/S. FGP LTD., COMMERCIAL UNION HOUSE, 9, WALLACE STREET, FORT, MUMBAI-400 001 MUMBAI-400 064. PAN:AAACF1671M ( / APPELLANT) ( /RESPONDENT) . .. ./ ITA/4102/MUM/2015 , / ASSESSMENT YEAR :2007-08 ITO, W-1(1)(2), 534/579, AAYAKAR BHAWAN, M. K. ROAD, MUMBAI-400 020 VS DANGAT MEDIA PVT. LTD. 1 ST FLOOR, DANGAT SADAN, 63, MODI STREET, FORT, MUMBAI-400 001 PAN:AACCD 2611 F ( / APPELLANT) ( /RESPONDENT) . .. ./ ITA/4268/MUM/2015 , / ASSESSMENT YEAR :2009-10 ACIT-31(1), R. NO. 701, C-11, 7 TH FLOOR, BKC, BANDRA (E), MUMBAI-400 051 VS SHRI BABUBHAI K. RATHOD, PROP. M/S. GAYATRI FABRICATORS, 39, KOHINOOR INDUSTRIAL ESTATE, NEAR EXPRESS HIGHWAY, GOREGAON EAST, MUMBAI-400 063 PAN:AADPR 5995 A ( / APPELLANT) ( /RESPONDENT) /ASSESSEE BY : NONE / REVENUE BY : SHRI N. SATHYA MOORTHY / DATE OF HEARING : 28-12- 2015 / DATE OF PRONOUNCEMENT : 01-01- 2016 6635/14; 7250/14; 1891/15; 6955/14; 4480/15; 4096/15; 1892/15; 4100/15; 4102/15 & 4268/15 3 ,1961 254(1) ORDER U/S.254(1)OF THE INCOME-TAX ACT,1961(ACT) PER BENCH - THE ABOVE APPEALS WERE FILED BY THE ASSESSING OFFIC ERS (AO.S) RAISING VARIOUS GROUNDS OF APPEAL FOR THE ASSESSMENT YEARS MENTIONED ABOVE.THE TAX EFFECT INVOLVED IN ALL THE ABOVE REFERRED CASES IS BELOW THE MONETARY LIMIT (RS.10,0 0,000/-) PRESCRIBED BY THE CENTRAL BOARD OF DIRECT TAXES (CBDT),VIDE ITS CIRCULAR NO.21/2015(F. NO.279/MISC. 142/2007-ITJ (PT.) DATED 10 TH DECEMBER, 2015. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE,AS STATED EARLIER. THE DEPARTMENTAL REPRESETATIVE (DR)ON A QUERY BY THE BENCH FAIRLY CONCEDED THAT TH E TAX INVOLVED IN ALL THE ABOVE TEN CASES/ WAS LESS THAN RS.10.00 LACS. CONSIDERING THESE FACTS,WE DISMISS THE APPEALS HOLDING THEM AS NOT MAINTAINABLE. AS A RESULT, APPEAL FILED BY THE ASSESSING OFFICERS STANDS DISMISSED. . ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST JANUARY, 2016 01 , 2016 SD/- SD/- ( / PAWAN SINGH) ( / RAJENDRA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /MUMBAI, /DATE : 01.01.2016 JV.SR.PS. / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ , 4. THE CONCERNED CIT / 5. DR BENCH, ITAT, MUMBAI / , K , . . . 6. GUARD FILE/ //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, MUMBAI.