JCIT (OSD) CC39, MUMBAI V. KAMAL J GUPTA, MUMBAI

ITA 5323/MUM/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 9116 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-12-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 11-12-2012
• Assessment Year: 2006-2007
• Appeal Filed On: 24-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRITAM SINGH
• Keywords: Tax effect

Judgement Text

. , IN THE INCOME TAX APPELLATE TRIBUNAL SMC , BENCH MUMBAI , BEFORE SHRI R. K. GUPTA , JM ITA NO. 5321 / MUM/ 20 1 2 ( ASSESSMENT YEAR : 200 4 - 20 0 5 ) J CIT (OSD) CC39 , MUMBAI VS. KAMAL J GUPTA, 16A, ANDHERI INDL. ESTATE, VEERA DESAI ROAD, ANDHERI (W) , MUMBAI PAN/GIR NO. : A AEPG 9892 N ( APPELLANT ) .. ( RESPONDENT ) AND ITA NO. 5322 /MUM/20 1 2 ( ASSESSMENT YEAR :200 5 - 200 6 ) JCIT(OSD) CC39, MUMBAI VS. KAMAL J GUPTA, 16A, ANDHERI INDL. ESTATE, VEERA DESAI ROAD, ANDHERI (W), MUMBAI PAN/GIR NO. : AAEPG 9892 N ( APPELLANT ) .. ( RESPONDENT ) AND ITA NO. 5323 /MUM/20 12 ( ASSESSMENT YEAR :200 6 - 200 7 ) JCIT(OSD) CC39, MUMBAI VS. KAMAL J GUPTA, 16A, ANDHERI INDL. ESTATE, VEERA DESAI ROAD, ANDHERI (W), MUMBAI PAN/GIR NO. : AAEPG 9892 N ( APPELLANT ) .. ( RESPONDENT ) AND ITA NO. 532 4 /MUM/20 12 ( ASSESSMENT YEAR :200 7 - 200 8 ) JCIT(OSD) CC39, MUMBAI VS. KAMAL J GUPTA, 16A, ANDHERI INDL. ESTATE, VEERA DESAI ROAD, ANDHERI (W), MUMBAI PAN/GIR NO. : AAEPG 9892 N ( APPELLANT ) .. ( RESPONDENT ) ITA NO S . 5321 TO 5324 /20 1 2 2 /REVENUE BY : MR. PRITAM SINGH , /ASSESSEE BY : MR. MAYUR SONANI DA TE OF HEARING : 11 TH DEC . , 2012 DATE OF PRONOUNCEMENT : 14 TH DEC. ,2012 O R D E R TH ESE FOUR APPEALS HAVE BEEN PREFERRED BY THE DEPARTMENT AGAINST THE ORDER OF THE LEANED CIT(A) , MUMBAI RELATING TO ASSESSMENT YEAR S 2004 - 05, 2005 - 06, 2006 - 07 & 2007 - 08 , RESPECTIVELY . 2 . T HE TAX EFFECT IN EACH OF THE APPEALS IS LESS THAN RS.3,00,000/ - , AS EVIDENT FROM THE ORDER OF THE LEARNED CIT(A) ITSELF, WHERE THE FIGURE OF TAX DEMAND IS MENTIONED AT PAGE 1 OF HIS ORDER. THEREFORE , THE SE APPEAL S OF THE DEPARTMENT ARE NOT MAINTAINABL E AS PROVIDED UNDER SECTION 268 A (1) (3) OF THE ACT. ACCORDINGLY, I DISMISS THE ALL THE FOUR APPEAL S OF THE DEPARTMENT IN LIMINE. 3 . IN THE RESULT, APPEAL S OF THE DEPARTMENT ARE DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON THIS 14 TH DAY OF DEC . 2012. 2012 SD/ - ( ) ( R.K. GUPTA ) / JUDICIAL MEMBER MUMBAI ; DATED : 14 / 1 2 / 2012 . /PKM , PS ITA NO S . 5321 TO 5324 /20 1 2 3 COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) - X, MUMBAI. 4. / CIT 5. / DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// / BY ORDER, ( DY./ASSTT. REGISTRAR) / ITAT, MUMBAI