ADDL CIT (TDS) 2, MUMBAI V. MAHARASHTRA JEEVEN PRDHIKARAN, NAVI MUMBAI

ITA 4660/MUM/2010

• Counselvise Citation: 466019914 RSA 2010
• Duration Of Justice: 1 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 30-08-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 04-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABANI KANTA NAYAK
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES J, MUMBAI BEFORE SHRI. D.K. AGARWAL (J.M.) AND SHRI. RAJENDRA SINGH (A.M.) ITA NO.4660/MUM/2010 ASSESSMENT YEAR : 2006-2007 ADDL CIT (TDS) 2 R.NO.702, SMT. K.G. MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI 400 002. VS. MAHARASHTRA JEEVAN PRADHIKARAN 3 RD FLR., CIDCO SOUTH WING, BELAPUR (CBD), NAVI MUMBAI 400 614. PAN : AAAJM0482A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ABANIKANTA NAYAK (DR) RESPONDENT BY : NONE (AR) O R D E R PER RAJENDRA SINGH, A.M. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER DATED 19.03.2010 OF LEARNED CIT (A)- XIV, MUMBAI FOR ASSE SSMENT YEAR 2006- 07. THE ONLY DISPUTE RAISED IN THIS APPEAL IS REGA RDING LEVY OF PENALTY U/S.271A(2)(C). 2. AT THE TIME OF HEARING OF THE APPEAL NO ONE APPE ARED ON BEHALF OF THE ASSESSEE THOUGH THE NOTICE HAD BEEN GIVEN WELL IN TIME. WE THEREFORE, PROCEED TO DECIDE THE APPEAL ON THE BASI S OF MATERIAL AVAILABLE ON RECORD AND AFTER HEARING THE LD DR. 3. WE FIND THAT TAX EFFECT INVOLVED IN THIS APPEAL IS ONLY ` 2,44,000/-. I N VIEW OF THE INSTRUCTION NO.3/2011 DATED 19.02.201 1, THE REVENUE AUTHORITIES ARE NOT AUTHORISED TO PURSUE APPEAL BEF ORE THE TRIBUNAL IN CASE THE TAX EFFECT IS LESS THAN ` 3,00,000/- . THE SAID INSTRUCTION WILL ALSO APPLY TO THE PENDING APPEALS FILED EARLIER WHE N LIMIT WAS LOWER IN ITA NO.4660/MUM/2010 A.Y.: 2006-2007 2 VIEW OF JUDGMENT OF HON'BLE HIGH COURT OF BOMBAY IN THE CASE OF PITHWA ENGINEERING WORKS (2005) [276 ITR 519]. FURTHER HON'BLE HIGH COURT OF BOMBAY IN THE CASE OF CIT VS. CAMCO COLOUR CO., 254 ITR 565 HAVE HELD THAT APPEAL FILED BY THE REVENUE IN CONTRAVENTION O F INSTRUCTION OF C.B.D.T. IS NOT MAINTAINABLE. FOLLOWING THE AFORESA ID JUDGEMENTS OF HON'BLE JURISDICTIONAL HIGH COURT, WE DISMISS THE A PPEAL OF THE REVENUE AS NON MAINTAINABLE. 3. IN THE RESULT, APPEAL OF THE REVENUE STANDS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF AUGUST, 2011. SD/- (D.K. AGARWAL) (JUDICIAL MEMBER) SD/- (RAJENDRA SINGH) (ACCOUNTANT MEMBER) MUMBAI, DATED 30.08.2011. JANHAVI COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)- , MUMBAI 4. COMMISSIONER OF INCOME TAX, CITY- , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH , MUMBA I //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI