ACIT CEN CIR 2, THANE V. TRIVENI REALITIES, NAVI MUMBAI

ITA 5149/MUM/2013

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 9094 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 5 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-01-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2008-2009
• Appeal Filed On: 17-07-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B B RAJENDRA PRASAD

Judgement Text

2/- IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUM BAI , BEFORE SHRI RAJENDRA, A.M. AND SHRI PAWAN SINGH,J.M . ITA NO.5149/MUM/2013 / ASSESSMENT YEAR: 2008-09 ITA NO.5150/MUM/2013 / ASSESSMENT YEAR: 2009-10 ITO 25(3)(2) BKC,BANDRA(EAST) MUMBAI-400 054. VS. TRIVENI REALITIES SHOP NO.22-23,SHEETAL DHARA COMPLEX,PLOT NO.28,SECTOR 7 KAMOTHE,NAVI MUMBAI-410210 PAN: AAFFT1575N ITA NO.5151/MUM/2013 ASSESSMENT YEAR: 2008-09 ITA NO.5152/MUM/2013 ASSESSMENT YEAR: 2009-10 ACIT-CENTRAL CIRCLE -2 THANE 400064 VS. TRIVENI HOMES SHOP NO.22-23,SHEETAL DHARA COMPLEX,PLOT NO.28,SECTOR 7 KAMOTHE,NAVI MUMBAI-410210 PAN: AAFFT1576N ITA NO.4252/MUM/2013 ASSESSMENT YEAR:2008-09 ITA NO.4253/MUM/2013 ASSESSMENT YEAR: 2009-10 ACIT-CENTRAL CIRCLE -2 THANE 400064 VS. TRIVENI CONSTRUCTION, SHOP NO.22-23,SHEETAL DHARA COMPLEX,PLOT NO.28,SECTOR 7 KAMOTHE,NAVI MUMBAI-410210 PAN:AAFFT0913L APPELLANT ) RESPONDENT ) REVENUE BY: SHRI B.B.RAJENDRA PRASAD ASSESSEE BY: SH.RUSHABH MEHTA DATE OF HEARING: 03.01.2017 / DATE OF PRONOUNCEMENT: 03.01.2017 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 AM OUNT INVOLVED IN ALL THE CASES IS BELOW THE MONETARY LIMIT,(RS.10,00,000/-),PRESCRIBED 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. THE DEPARTMENTAL REPRESENTATIVE (DR),ON A QUERY BY THE BENCH,FAIRLY CONCEDED THAT THE TAX INVOLVED IN ALL THE ABOVE SIX CASES WAS LESS THAN RS.10.00 LACS. CONSIDERING THESE FAC TS,WE DISMISS THE APPEALS HOLDING THEM AS NOT MAINTAINABL E. ITA NOS.5149/M/13 +5 TRIVENI REALITIES 2 AS A RESULT,APPEAL FILED BY THE ASSESSING OFFICER STANDS DISMISSED. . ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD ,JANUARY 2017. 03 2017 SD/- SD/- ( /PAWAN SINGH) ( / RAJENDRA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 03.01.2017 . JV.SR.PS. / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ , 4. THE CONCERNED CIT / 5. DR E BENCH, ITAT, MUMBAI / , , . . . 6. GUARD FILE/ //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, MUMBAI.