DCIT-13(3)(1), MUMBAI V. SHRI DOMNIC SAVIO ROMELL, MUMBAI

ITA 4216/MUM/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1262 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 15-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D , BENCH MUMBAI B EFORE SHRI M.BALAGANESH, AM & SHRI RAM LAL NEGI, JM ITA NO. 4216 /MUM/ 2018 ( ASSESSMENT YEAR : 2013 - 14 ) DCIT, 13(3)(1) ROOM NO.229/219, 2 ND FLOOR AAYAKAR BHAVAN M.K.ROAD, MUMBAI 400020 VS. S HRI DOMNIC SAVIO ROMELL 3, SILVER SHELL APTS. I.C. COLONY, BORIVALI WEST MUMBAI - 400013 PAN/GIR NO. AAAPR7368E (APPELLANT ) .. (RESPONDENT ) REVENUE BY SHRI J.SARAVANAN ASSESSEE B Y SHRI RAMESH TOSHIWAL DATE OF HEARING 29 / 08 /2019 DATE OF PRONOUN CEMENT 04 / 09 /2019 / O R D E R PER M. BALAGANESH (A.M) : THIS APPEAL IN ITA NO. 4216/MUM/2018 FOR A.Y . 2013 - 14 ARISE S OUT OF THE ORDER BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - 21, MUMBAI IN APPEAL NO. CIT(A) - 21/ITO - 14(1)(2)/RATION ALIZATION/2017 - 18 DATED 06/03/2018 (LD. CIT(A) IN SHORT) AGAINST THE ORDER OF ASSESSMENT PASSED U/S. 143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS ACT) DATED 30/11/2016 BY THE ASST. COMMISSIONER OF INCOME TAX - 13(3)(1), MUMBAI ( HEREINAFTER REFERRED TO AS LD. AO). ITA NO. 4216/MUM/2018 SHRI DOMNIC SAVIO ROMELL 2 2. BOTH THE PARTIES BEFORE US MUTUALLY AGREED THAT TH IS REVENUE APPEAL IS TO BE DISMISSED AS NOT MAINTAINABLE IN VIEW OF THE RECENT CIRCULAR ISSUED BY THE CBDT DATED 08/08/2019 WHEREIN THE REVENUE HAS BEEN DIRECTED TO WITHDRAW THE APPEAL PREFERRED BY IT BEFORE THE TRIBUNAL IF THE TAX EFFECT ON THE DISPUTED ISSUES IS LESS THAN OR EQUAL TO RS.50,00,000/ - . IT IS WELL SETTLED THAT THIS CIRCULAR IS BINDING ON THE REVENUE AUTHORITIES. 3. RESPECTFULLY FOLLOWIN G THE SAID CIRCUL AR, THE APPEAL FILED BY THE REVENUE IS DISMISSED AS NOT MAINTAINABLE. 4. INCASE, IF THE REVENUE IS ABLE TO PROVIDE EVIDENCE THAT THE CASE FALLS UNDER ANY OF THE EXCEPTIONS PROVIDED IN THE CIRCULAR ISSUED BY THE CBDT, THEN THE REVENUE MAY PREFER MISCELLANEO US APPLICATION FOR RECALLING OF THIS ORDER, IF THEY SO DESIRE, IN WHICH CIRCUMSTANCE THIS ORDER SHALL BE RECALLED BY THIS TRIBUNAL. 5 . IN THE RESULT, APPEAL FILED BY THE REVENUE IS DISMISSED AS NOT MAINTAINABLE. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 04 / 09 /201 9 SD/ - ( RAM LAL NEGI ) SD/ - (M.BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 04 / 09 / 2019 KARUNA , SR.PS ITA NO. 4216/MUM/2018 SHRI DOMNIC SAVIO ROMELL 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( AS STT. REGISTRAR) ITAT, MUMBAI 1. TH E APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//