DCIT 5(2), MUMBAI V. MOBILE 2 WIN (I) P.LTD, MUMBAI

ITA 4744/MUM/2012

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9144 (ITAT-MUMBAI)
• Duration Of Justice: 7 year(s) 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 12-05-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 17-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMATHA MULLAMUDI LD
• Assessee Lawyers: GAURAV DARDA LD
• Keywords: Tax effect

Judgement Text

1 ITA NO.4744/MUM/2012 MOBILE 2 WIN (I) PVT.LTD. ASSESSMENT YEAR-2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI , , BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM ./ I.T.A. NO.4744/MUM/2017 ( / ASSESSMENT YEAR:2012-13 ) D CIT - 5 ( 2 ) ROOM NO.571, 5 TH FLOOR AAYKAR BHAVAN, M.K. ROAD MUMBAI-400 020. / VS. M/S. MOBILE 2 WIN (I) PVT.LTD. 705 SAGAR TECH PLAZA, A-WING SAKINAKA ANDHERI KURLA ROAD ANDHERI (E), MUMBAI-400 072. %& ./ ./PAN/GIR NO. AADCM 6165 C ( &( /APPELLANT ) : ( )*&( / RESPONDENT ) &(+ / APPELLANT BY : MS. SAMATHA MULLAMUDI - LD.SR.DR )*&(+ / RESPONDENT BY : SHRI GAURAV DARDA - LD. AR / DATE OF HEARING : 30/09/2019 / DATE OF PRONOUNCEMENT : 01/10/2019 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER):- 1. AFORESAID APPEAL BY REVENUE, FOR ASSESSMENT YEAR [AY] 2008-09 CONTEST THE ORDER OF LD. COMMISSIONER OF INCOME-TAX (APPEALS)-9, MUMBAI, 2 ITA NO.4744/MUM/2012 MOBILE 2 WIN (I) PVT.LTD. ASSESSMENT YEAR-2008-09 [IN SHORT REFERRED TO AS CIT(A)], APPEAL NO. CIT(A)-9/DCIT 5(2)/257/2010- 11 DATED 19/04/2012 ON CERTAIN GROUNDS OF APPEAL. 2. THE LD. AUTHORISED REPRESENTATIVE FOR ASSESSEE, AT THE OUTSET, DREW OUR ATTENTION TO THE FACT THAT THE TAX EFFECT OF TH E QUANTUM ADDITIONS BEING CONTESTED BY THE REVENUE IS BELOW THE THRESHOLD MON ETARY LIMIT OF RS.50 LACS AS PRESCRIBED BY CENTRAL BOARD OF DIRECT TAXES IN ITS RECENTLY ISSUED CIRCULAR NO.17/2019 DATED 08/08/2019 [F.NO.279/MISC .142/2007-TTJ(PT.) GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMEN T OF REVENUE] AND THEREFORE, THE APPEAL IS NOT MAINTAINABLE. THIS REC ENT CIRCULAR FURTHER ENHANCES THE MONETARY LIMIT FIXED IN EARLIER CIRCUL AR NO.3 OF 2018 DATED 11/07/2018 ISSUED BY CBDT AS AMENDED ON 20/08/2018. THE LD. DEPARTMENTAL REPRESENTATIVE IS UNABLE TO POINT OUT ANY EXCEPTIONS IN THE APPEAL AS PROVIDED IN PARA-10 OF CIRCULAR NO. 3 OF 2018 DATED 11/07/2018 OR IN ANY SUBSEQUENT CIRCULAR / INSTRUCTIONS. THE PERU SAL OF GROUNDS OF APPEAL, PRIMA FACIE, ESTABLISH THAT THE TAX EFFECT OF QUANTUM ADDITION B EING CONTESTED BY THE REVENUE IS BELOW RS.50 LACS. 3. WE HAVE GONE THROUGH THE CIRCULAR AND FIND THAT THE TAX EFFECT IN THE APPEAL IS BELOW PRESCRIBED LIMIT OF RS.50 LACS AND THE ASSESSEE STOOD BENEFITTED BY THE ABOVE CIRCULAR ISSUED BY CBDT WHE REIN THE MINIMUM MONETARY LIMIT FOR FILING THE APPEALS BEFORE VARIOU S APPELLATE AUTHORITIES HAVE BEEN FIXED AS UNDER: - S. NO. APPEALS/ SLPS IN INCOME-TAX MATTERS MONETARY LIMIT (RS.) 1 BEFORE APPELLATE TRIBUNAL 50.00,000 2 BEFORE HIGH COURT 1,00.00,000 3 ITA NO.4744/MUM/2012 MOBILE 2 WIN (I) PVT.LTD. ASSESSMENT YEAR-2008-09 3 BEFORE SUPREME COURT 2,00.00,000 THE AFORESAID LIMITS, AS PER PARA 13 OF THE CIRCULAR NO. 3 OF 2018 DATED 11/07/2018, APPLIES TO THE PENDING APPEALS ALSO. IN VIEW OF THE ADMITTED POSITION, WE DISMISS THE APPEAL FILED BY THE REVENU E. 4. AT THE SAME TIME, A LIBERTY IS GRANTED TO REVENU E TO SEEK RECALL OF THE APPEAL, IF AT A LATER STAGE, IT IS FOUND THAT THE M ATTER IS COVERED BY ANY EXCEPTIONS PROVIDED IN ANY OF THE CIRCULAR OR IN CA SE THE TAX EFFECT OF THE ADDITIONS IN THE APPEAL AS AGITATED BY REVENUE EXCE EDS THE PRESCRIBED MONETARY LIMIT. 5. RESULTANTLY, THE APPEAL STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 01 ST OCTOBER,2019. SD/- SD/- (SAKTIJIT DEY) (MANOJ KUMAR AGGARWAL) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 01/10/2019 SR.PS:-JAISY VARGHESE 78 98 / COPY OF THE ORDER FORWARDED TO : 1. &( / THE APPELLANT 4 ITA NO.4744/MUM/2012 MOBILE 2 WIN (I) PVT.LTD. ASSESSMENT YEAR-2008-09 2. )*&( / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT CONCERNED 5. J K ) L , L , / DR, ITAT, MUMBAI 6. K MNO / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.