ITO 24(1)(3), MUMBAI V. ATMARAM K. PATEL, MUMBAI

ITA 4605/MUM/2011

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 3505 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 29-02-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 08-06-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJENDRA KUMARDR
• Keywords: Tax effect

Judgement Text

, , , , INCOME-TAX APPELLATE TRIBUNAL -ABENCH MUMBAI , BEFORE S/SH.RAJENDRA,ACCOUNTANT MEMBER AND AMIT SHUKLA,JUDICIAL MEMBER ./ I.T.A. NO.4605/MUM/2011 / ASSESSMENT YEAR: 2006-07 ITO-24 (1)(3),C-13, 5 TH FLOOR, ROOM NO.501, PRATYAKSHAKAR BHAVAN BANDRA KURLA COMPLEX, BANDRA (W) MUMBAI-400 015 VS. SHRI ATMARAM K. PATEL PROP. M/S. ANJALI MARKETING & RESEARCH CENTRE,ANJALI HOUSE,170,BOMBAY TALKIES MALAD(W), MUMBAI-64. PAN: AABPP 8998 D ./ I.T.A. NO.4684/MUM/2012 , / ASSESSMENT YEAR: 2009-10 INCOME TAX OFFICER-10(1)(1) ROOM NO.453 AAYAKAR BHAVAN MUMBAI. VS. SHRI ABID MERCHANT A/601, SPRING TIME,3 RD ROAD, SANTACRUZ(W),MUMBAI-400 055. PAN: ABCPM 1351 R ( /APPELLANT ) ( / RESPONDENT ) REVENUE BY: SHRI RAJENDRA KUMAR-DR ASSESSEE BY: S/SH.BHARAT PATEL, RAHUL KAPADIA ( FOR APPEAL AT S .NO.1 AND 2 RESPECTIVELY) / DATE OF HEARING :29.02.2016 / DATE OF PRONOUNCEMENT :29.02.2016 ,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 FOUR CASES IS BELOW THE MONETARY LIMIT,(RS.10,00,000/-) PRESCR IBED BY THE CENTRAL BOARD OF DIRECT TAXES (CBDT),VIDE ITS CIRCULAR NO.21/2015(F.NO.279/MISC. 142/2007-ITJ (PT.) DATED 10.12.2015. 2. AUTHORISED REPRESENTATIVES FOR THE APPEALS AT S.N.1 & 2 APPEARED.THE DEPARTMENTAL REPRESENTATIVE(DR),ON A QUERY BY THE BENCH,FAIRLY C ONCEDED THAT THE TAX INVOLVED IN BOTH THE CASES WAS LESS THAN RS.10.00 LACS. CONSIDERING THES E FACTS,WE DISMISS THE APPEALS HOLDING THEM AS NOT MAINTAINABLE. AS A RESULT, APPEAL FILE D BY THE ASSESSING OFFICERS STANDS DISMISSED. . ORDER PRONOUNCED IN THE OPEN COURT ON 29 TH FEBRUARY, 2016. ! ' # 29.02.2016 SD/- SD/- ( / AMIT SHUKLA ) ( / RAJENDRA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI, ' # DATE: 29.02.2016 . . . .. . JV.SR.PS. / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ , 4. THE CONCERNED CIT / 5. DR A BENCH, ITAT, MUMBAI / , , . . . 4605/11,4684/12 2 6. GUARD FILE/ //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, MUMBAI.