DCIT CC 35, MUMBAI V. KOKILABEN M PATEL, MUMBAI

ITA 4870/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 55451 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-09-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 11-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: P C MAURYA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A : MUMBAI BEFORE SHRI D. MANMOHAN, (VICE PRESIDENT [MZ]) AND SHRI RAJENDRA SINGH,(ACCOUNTANT MEMBER) ITA NO.4870/MUM/2010 ASSESSMENT YEAR : 2002-03 DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-35, ROOM NO.104 FIRST FLOOR, AAYAKAR BHAVAN MUMBAI-400 020. ..( APPELLANT ) VS. SMT. KOKILABEN M. PATEL PROP. M/S. KRISHNA ENTERPRISES 51 BIBIJAN STREET, 1 ST FLOOR MUMBAI-400 020. ..( RESPONDENT ) P.A. NO. (AFVPP 8221 L) APPELLANT BY : SHRI P.C. MAURYA RESPONDENT BY : SHRI VI MAL PUNMIYA DATE OF HEARING : 15.9.11 DATE OF PRONOUNCEMENT : 23RD SEPTEMBER, 2011 O R D E R PER RAJENDRA SINGH (AM). THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 23.3.2010 OF CIT(A) FOR THE ASSESSMENT YEAR 2002-03 . THE REVENUE HAS RAISED DISPUTES ON SIX GROUNDS. 2. WE HAVE HEARD BOTH THE PARTIES IN THE MATTER. T HE TAX EFFECT IN THIS CASE IS LESS THAN RS.3.00 LACS WHICH IS ADMITTED BY BOTH THE PARTIES. AS PER THE CBDT INSTRUCTION NO.2 DATED 24.10.2005 THE REVE NUE AUTHORITIES ARE NOT AUTHORISED TO FILE APPEAL BEFORE THE TRIBUNAL IN CA SE TAX EFFECT IS LESS THAN RS.2.00 LACS. THE SAID LIMIT WAS RAISED TO RS.3.00 LACS VIDE INSTRUCTION NO.3 OF 2011 DATED 9.2.2011 OF CBDT. THE HONBLE BOMBA Y HIGH COURT IN THE ITA NO.4870/M/10 A.Y:02-03 2 CASE OF CIT VS. CAMCO COLOR CO. (254 ITR 565) HAVE HELD THAT THE APPEAL FILED BY THE REVENUE AUTHORITIES IN CONTRAVENTION O F THE INSTRUCTION OF CBDT IS NOT MAINTAINABLE. THE HONBLE HIGH COURT OF BOMBAY I N CASE OF PITHWA ENGINEERING WORKS (276 ITR 519) HAVE ALSO HELD THAT THE INSTRUCTION ISSUED BY THE CBDT PRESCRIBING TAX LIMIT FOR FILING APPEAL BEFORE TRIBUNAL OR HIGH COURT WOULD ALSO APPLY TO PENDING APPEALS EVEN THO UGH ON THE DATE OF FILING APPEALS, THE MONETARY LIMIT MAY HAVE BEEN LOWER. I N THIS CASE ON THE DATE OF FILING APPEAL THE MONETARY LIMIT WAS RS .2.00 LACS WHICH HAS NOW BEEN RAISED TO RS.3.00 LACS. THEREFORE, IN VIEW OF THE J UDGMENT OF HONBLE BOMBAY HIGH COURT IN CASE OF PITHWA ENGINEERING WORKS (SUP RA), THE APPEAL FILED BY THE REVENUE IN THIS CASE IS NOT MAINTAINABLE AS TAX EFFECT IS LESS THAN RS .3.00 LACS. WE, THEREFORE, DISMISS THE APPEAL OF THE REV ENUE AS NON-MAINTAINABLE. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON 23/9/2011. SD/- SD/- (D. MANMOHAN) (RAJENDRA SINGH ) VICE PRESIDENT ACCOUNTANT MEMBER MUMBAI, DATED: 23/9/2011. JV. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI. ITA NO.4870/M/10 A.Y:02-03 3 DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 21.9.11 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 22.9.11 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7. FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER