ITO WD 1(4), THANE V. JITENDRA SATISH AHWAD, THANE

ITA 5389/MUM/2015

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 3084 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-09-2016
• Appeal Filed By: Department
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 19-11-2015
• Court: TRIBUNAL
• Department Lawyers: R M MADHAVI
• Keywords: Tax effect

Judgement Text

IN THE INCO ME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICAIAL MEMBER I.T.A. NO.5389/M/2015 (ASSESSMENT YEAR: 2008 - 2009 ) I.T.A. NO.5390/M/2015 (ASSESSMENT YEAR: 2009 - 2010 ) ITO, WARD 1(4), ASHAR IT PARK, 6 TH FLOOR, B WING, R.NO. 11, WAGLE INDL. ESTATE, ROAD NO.16Z, THANE (W), THANE 400 604. / VS. JITENDRA SATISH AHWAD, C - 11, VISWAJEET SOCIETY, NAUPADA, THANE (W), THANE 400 602. ./ PAN : ADXPA6339C ( / APPELLANT) .. ( / RESPONDENT ) / APPELLANT BY : MS. R.M. MADHAVI, DR / RESPONDENT BY : NONE / DATE OF HEARING : 21.09.2016 / DATE OF PRONOUNCEMENT : 21.09.2016 / O R D E R PER D. KARUNAKARA RAO, AM: THERE ARE TWO APPEALS UNDER CONSIDERATION AND THEY ARE FILED BY THE REVENUE AGAINST THE COMMON ORDER OF THE CIT (A) - 1 , MUMBAI DATED 25.8.2015 FOR THE ASSESSMENT YEAR S 2008 - 09 AND 2009 - 2010 . 2. BEFORE US, NONE APPEARED TO REPRESENT THE ASSESSEE. CONSIDERING THE LOW TAX EFFE CT INVOLVED IN THESE APPEALS, WE PROCEED TO ADJUDICATE THE APPEALS WITH THE HELP OF THE LD DR FOR THE REVENUE. 3. AFTER HEARING THE LD DR FOR THE REVENUE AND ON PERUSAL OF THE ORDERS OF THE REVENUE AUTHORITIES AS WELL AS THE RE LEVANT MATERIAL PLACED BEFORE THE TRIBUNAL , WE FIND, THE TAX EFFECT I N BOTH THESE CASE S IS BELO W RS. 10 LAKHS. THEREFORE, THESE CASE S ARE COVERED BY THE CBDT CIRCULAR NO.21/2015, DATED 10.12.2015 WHICH IS RELEVANT FOR THE PROPOSITION THAT THE APPEALS FILED BY THE REVENUE WITH A TAX EFFECT OF RS. 10 LAKHS AND BELOW ARE TO BE EITHER DISMISSED BY THE TRIBUNAL AS NOT MAINTAINABLE OR NOT PRESSED BY THE REVENUE. CON SIDERING THE SAME, THE PRESENT 2 APPEAL FILED BY THE REVENUE IS REQUIRED TO BE DISMISSED SINCE, TH E SAME ARE NOT MAINTAINABLE. WE ORDER ACCORDINGLY. 4. IN THE RESULT, BOTH THE APPEAL S FIL ED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST SEPTEMBER, 2016. SD/ - SD/ - (RAVISH SOOD) (D. KARUNAKARA RAO) (JUDICIAL MEMBER) ACCOUNTANT MEMBER MUMBAI ; 21 .09.2016 . . ./ OKK , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI