ITO - 21(2)(3), MUMBAI V. MUMTAZ JAFAR PARDAWALA, MUMBAI

ITA 5103/MUM/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1730 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 11-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R KAVITHA
• Assessee Lawyers: UTTAM CHAND BOTHRA
• Keywords: Tax effect

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL G BENCH MUMB AI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA NO.5103/MUM/2016 (ASSESSMENT YEAR 201 2-13 ) ITO-21(2)(3), ROOM NO.105, 1 ST FLOOR, PIRAMAL CHAMBERS PAREL, MUMBAI-400012. VS. MRS. MUMTAZ JAFAR PARDAWALA, ROOM NO. 4, 1 ST FLOOR, 17, GULISTAN BUILDING, REBESCH STREET, AGRIPADA, MUMBAI-400011. PAN: AMRPP2676C APPELLANT RESPONDE NT APPELLANT BY : R.KAVITHA (DR) RESPONDENT BY : SHRI UTTAM CHAND BOTHRA (AR) DATE OF HEARING : 30.08.2018 DATE OF PRONOUNCEMEN T : 30.08.2018 ORDERUNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. THIS APPEAL UNDER SECTION 253 OF INCOME-TAX ACT IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-33, MUMBAI DATED 09.05.2016 FOR ASSESSMENT YEAR 2012-13. 2. THE LD. AR OF THE ASSESSEE APPEARING ON BEHALF OF ASSESSEE SUBMITS THAT TAX EFFECT INVOLVED IN THE PRESENT APPEAL IS LESS T HAN THE MONETARY LIMIT PRESCRIBED BY CBDT VIDE ITS CIRCULAR NO. 3/2018 DAT ED 11 TH JULY 2018. THE LD. DR FOR THE REVENUE AFTER GOING THROUGH THE GROUNDS OF APPEAL CONTENDED THAT THE TAX EFFECT INVOLVED IN THE PRESE NT APPEAL IS APPROXIMATELY RS. 13,00,000/-. 3. WE HAVE NOTED THAT THE APPEAL IS NOT COVERED BY ANY EXCEPTION CLAUSE PROVIDED IN THE CIRCULAR NO. 3/2018 DATED 11TH JULY 2018. CONSIDERING THE INSTRUCTION OF CBDT IN CIRCULAR NO. 3/2018 DATED 11 TH JULY 2018. CONSIDERING THE INSTRUCTION OF CBDT IN CIRCULAR NO. 3/2018 DATED 11 TH ITA NO.5103/MUM/2016 MRS. MUMTAZ JAFAR PARDAWALA 2 JULY 2018, THE APPEAL OF THE REVENUE IS DISMISSED A S NOT MAINTAINABLE U/S. 268A OF INCOME-TAX ACT. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 30/08/2 018. SD/- SD/- SHAMIM YAHYA PAWAN SINGH ACCOUNTANT MEMBER J UDICIAL MEMBER MUMBAI, DATE: 30.08.2018 SK COPY OF THE ORDER FORWARDED TO : 1. ASSESSEE 2. RESPONDENT 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5. DR G BENCH, ITAT, MUMBAI 6. GUARD FILE BY ORDER, DY./ASST. REGISTRAR ITAT, MUMBAI