DCIT CC 40, MUMBAI V. LATA MANOJ JAIN, MUMBAI

ITA 4883/MUM/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 70951 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 25-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C P PATNAIK
• Assessee Lawyers: MANISH SANGHVI
• Keywords: Tax effect

Judgement Text

. , IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI , BEFORE SHRI R. K. GUPTA , JM ITA NO. 4883 / MUM/ 20 1 3 ( ASSESSME NT YEAR : 200 7 - 08 ) DCIT CC 40, MUMBAI - 20 VS. LATA MANOJ JAIN, 118/120, 3 RD FLOOR, ASHOK HOUSE, ZAVERI BAZAR, NEAR MUMBADEVI TEMPLE, MUMBAI - 400 002 PAN/GIR NO. : A AKPJ 3159 R ( APPELLANT ) .. ( RESPONDENT ) /REVENUE BY : SHRI K.C.P. PATNAIK /ASSESSEE BY : SHRI MANISH SANGHVI DATE OF HEARING : 21 ST AUGUST , 201 3 DATE OF PRONOUNCEMENT : 28 TH AUGUST , 2013 O R D E R TH E DEPARTMENT HAS PREFERRED THIS APPEAL AGAINST THE ORDER OF LEANED CIT(A) RELA TING TO THE ASSESSMENT YEAR 200 7 - 08 . 2 . SINCE, T HE TAX EFFECT IN THE APPEAL OF THE DEPARTMENT IS LESS THAN RS. 3 LAKHS , THEREFORE, THE APPEAL IS NOT M AINTAINABLE AS PER THE PROVISION OF LAW. ACCORDINGLY, I DISMISS THE APPEAL OF THE DEPARTMENT IN LIMINE . ITA NO. 4883 /20 1 3 2 6 . IN THE RESULT, APPEAL OF THE DEPARTMENT IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 28 TH DAY OF AUG .2013 SD/ - ( ) ( R.K.GUPTA ) / JUDICIAL MEMBER MUMBAI ; DATED : 28/08 / 2013 /PKM , PS COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) , MUMBAI. 4. / CIT 5. / DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// / BY ORDER, ( ASSTT. REGISTRAR) / ITAT, MUMBAI