ITO 20(3)(1), MUMBAI V. RAJENDRA KUMAR M. SHAH, MUMBAI

ITA 4880/MUM/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4341 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2009-2010
• Appeal Filed On: 04-09-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N SATHYA MOORTHY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL K BENCH, MUM BAI , , BEFORE SHRI RAJENDRA, A.M. AND SHRI PAWAN SINGH, J. M. ./I.T.A. NO.4880/MUM/2015 , / ASSESSMENT YEAR: 2009-10 ITO-20(3)(1), ROOM NO. 622, 6 TH FLOOR, PIRAMAL CHAMBERS, LALBAUG, PAREL, MUMBAI-400 012 / VS. SHRI RAJENDRA KUMAR M. SHAH FLAT NO. 301, 3 RD FLOOR, THE ORIENT, PLOT NO. 575-A JAM-E- JAMSHED ROAD, MATUNGA ROAD, MUMBAI-400 019 PAN: BCNPS0106D ./I.T.A.NO. 5128/MUM/2015 / ASSESSMENT YEAR: 2009-10 ITO-27(1)(4),4 TH FLOOR, TOWER NO. 6, ROOM NO. 409, VASHI RAILWAY STATION COMPLEX, VASHI, NAVI MUMBAI-400 703 / VS. SHRI DHIRAJ D. CHHADWA G-305, VIKRAM APARTMNET LBS MARG, GHATKOPAR (W), MUMBAI-86 PAN: ADBPC 3088 N ./I.T.A. NO. 5134/MUM/2015 / ASSESSMENT YEAR: 2011-12 DDIT, CC7(2) ROOM NO. 655, AAYAKAR BHAVAN, M. K. ROAD, NEW MARINE LINES, MUMBAI-400 020 / VS. RUCHI ACRONI INDUSTRIES LTD. 611, TULSIANI CHAMBERS, MUMBAI-400 021 PAN: AAACR 6534 R ./I.T.A. NO.5234/MUM/2015, / ASSESSMENT YEAR: 2010-11 ASST. CIT, CIRCLE-2, 2ND FLOOR, MOHAN PLAZA, WAYLE NAGAR, KHADAKPADA, KALYAN (W)-421 301 / VS. SHRI DALEEP SHAMSINGH CHANDNANI, PROPRIETOR OF M/S. D. S. CONSTRUCTION, OFFICE NO. 6, SAMARPAN COMPLEX, SECTION NO. 17, ULHASNAGAR-421 003 PAN: AAMPC 5750 D ./I.T.A. NO.5844/MUM/2014, / ASSESSMENT YEAR: 2010-11 V. V. SONAWANE ITO, WARD 4(2), A-WING, 6TH FLOOR, ASHAR IT PARK, WAGLE INDUSTRIAL ESTATE, ROAD NO. 16-Z, THANE (W) / VS. M. R. DEVELOPERS, H-001, VISHNU PRASAD COMPLEX, PURSHOTTAM PAREKH MARG, VIRAR (W), DIST. THANE 401 303 PAN: AAHFM 1074 D ./I.T.A. NO. 275/MUM/2015, / ASSESSMENT YEAR: 2010-11 DY. CIT, 28(3), 3RD FLOOR, TOWER NO. 6, VASHI RAILWAY STATION COMPLEX, VASHI, NAVI MUMBAI-400 703 / VS. SUNIL H. KHANNA 311, A-WIND, ARNEJA CORNER, SECTOR-17, VASHI, NAVI MUMBAI-400 703 PAN:AFHPK 2599 E ./I.T.A. NO. 135/MUM/2015, / ASSESSMENT YEAR: 2007-08 ITO-12(2)(1), ROOM NO. 224, 2ND FOOR, AAYKAR BHAVAN, M. K. RD., MUMBAI-400 020 / VS. M/S. DESIRE JEWELS PVT. LTD. FLAT NO. 404, MANGAL BHAVAN, 14TH ROAD, KHAR (W), MUMBAI-400 052 PAN:AACCD 3886 A ITA NOS. 4880/M/15; & OTHERS 2 ./I.T.A. NO.147/MUM/2015, / ASSESSMENT YEAR: 2010-11 ASST. CIT-19(2), 2ND FLOOR, MATRU MANDIR, TARDEO ROAD, MUMBAI 400 007 / VS. OM ANAND EXPORTS, DW-3200, BHARAT DIAMOND BOURSE, BANDRA (E), MUMBAI-400 051 PAN:AAAFO 4473 B ./I.T.A. NO. 2349/MUM/2015, / ASSESSMENT YEAR: 2009-10 ITO-28(2)(2), 3RD FLOOR, ROOM NO. 307, TOWER NO. 6, VASHI RLY. STATION COMPLEX, VASHI, NAVI MUMBAI 400 703 / VS. MAHESH LADHA KAROTRA 102, NEELAKANTH APARTMENT, PLOT NO. 42, SECTOR-19, NERUL, NAVI MUMBAI-400 706 PAN:AJRPK 7314 F & ./I.T.A. NO. 5334/MUM/2015, / ASSESSMENT YEAR: 2011-12 DY. CIT, CIRCLE-2(2)(1), R. NO. 545, AAYAKAR BHAVAN, M. K. ROAD, MUMBAI-400 020 / VS. KNIGHT FRANK (I) PVT. LTD. 1ST FLOOR, PAVILLE HOUSE, NEAR TWIN TOWER, OFF VEER SAVARKAR MARG, PRABHA DEVI, MUMBAI PAN:AAACK 1544 J ( /APPELLANT ) ( / RESPONDENT ) RE VENUE BY: SHRI N. SATHYA MOORTHY A SSESSEE BY: NONE / DATE OF HEARING:29.12.2015 / DATE OF PRONOUNCEMENT: ,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 E FFECT INVOLVED IN ALL THE ABOVE REFERRED 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 TH DECEMBER, 2015. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE, AS STATED EARLIER. THE DEPARTMENTAL REPRESENTATIVE (DR),ON A QUERY BY THE BENCH,FAIRLY CONCEDED THAT T HE TAX INVOLVED IN ALL THE ABOVE TEN CASES WAS LESS THAN RS.10.00 LACS. CONSIDERING THESE FACTS,WE DISMISS THE APPEALS HOLDING THEM AS NOT MAINTAINABLE. ITA NOS. 4880/M/15; & OTHERS 3 AS A RESULT, APPEAL FILED BY TH E ASSESSING OFFICERS STANDS DISMISSED. . ORDER PRO NOUNCED IN THE OPEN COURT ON 1 ST JANUARY, 2016 01 , 2016 SD/- SD/- ( / PAWAN SINGH) ( / RAJENDRA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 01.01.2016 . . . /JV, SR.PS/ ROSHANI , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ , 4. THE CONCERNED CIT / 5. DR K BENCH, ITAT, MUMBAI / , , . . . 6. GUARD FILE/ //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, MUMBAI.