Appeal Details
Counselvise Citation
[2010] 136 COUNSELVISE.COM (IT) 1568 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
8 month(s) 20 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
04-06-2010
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
C
Assessment Year
2006-2007
Appeal Filed On
14-09-2009
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH C : MUMBAI BEFORE SHRI D.K. AGARWAL, (JM) AND SHRI PRAMOD KUM AR ,(AM) ITA NO.5260/MUM/2009 ASSESSMENT YEAR : 2006-07 INCOME TAX OFFICER WARD 6(3)(3) ROOM NO.524, 5 TH FLOOR AAYAKAR BHAVAN, M.K. MARG MUMBAI-400 020. ..( APPELLANT ) VS. MRS. PRIYA SANJEEV KOTHARI BEN NEVIS, 6 TH FLOOR, FLAT NO.4 WARDEN ROAD MUMBAI-400 026. ..( RESPONDENT ) P.A. NO. (AFKPK 1492 H) APPELLANT BY : SHRI NAVEEN GUPTA RESPONDENT BY : SHRI GO VIND AGGARWAL O R D E R PER D.K. AGARWAL (JM). THIS APPEAL PREFERRED BY THE REVENUE IS DIRECTED AGAIN ST THE COMBINED ORDER DATED 2.7.2009 PASSED BY THE LD. CIT(A ) FOR THE ASSESSMENT YEARS 2004-05, 2005-06 AND 2006-07. 2. AT THE TIME OF HEARING IT WAS OBSERVED THAT THE TA X EFFECT ON THE DISPUTED AMOUNT OF RS.36,829/-, IN THE APPEAL FILED B Y THE REVENUE, IS LESS THAN RS.2.0 LACS. THE LD. DR DID NOT DISPUTE ON T HE SAID FACTUAL MATRIX OF THE CASE. ITA NO.5260/M/09 A.Y:06-07 2 3. THAT BEING SO AND IN TERMS OF RECENT INSTRUCTION NO.5 /2008 DATED 15 TH MAY, 2008 ISSUED BY THE C.B.D.T. THE DEPARTMENT SHOUL D NOT HAVE FILED THE APPEAL. ACCORDINGLY, THE APPEAL FILED BY T HE REVENUE IS DISMISSED. 4. IN THE RESULT, REVENUES APPEAL STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 4.6.2010. SD/- SD/- (PRAMOD KUMAR) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 4.6.2010. 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. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 26.5.10 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 26.5.10 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 4.6.10 SR.PS/PS 7. FILE SENT TO THE BENCH CLERK 7.6.10 SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER
