DCIT CIR 6(2)(1), MUMBAI V. CNCS FACILITY SOLUTION P.LTD, MUMBAI

ITA 5518/MUM/2015

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1947 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 04-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABIRAMA KARTKIYAN
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH, JM ITA NO.5518/MUM/2015 ( ASSESSMENT YEAR: 2010-11 ) DY. COMMISSIONER OF INCOME TAX, CIRCLE- 6(2)(1), R. NO. 563, AAYAKAR BHAWAN, M.K. ROAD, CHURCHGATE, MUMBAI-20. VS. M/S CNCS FACILITY SOLUTIONS PVT. LTD. UNIT NO. 201, 2 ND FLOOR, OLD LBS MARG, VIKHROLI (WEST), MUMBAI-400079. PAN/GIR NO.AACCC 9452 H (APPELLANT ) .. (RESPONDENT ) REVENUE BY SHRI ABIRAMA KARTKIYAN ASSESSEE BY NONE DATE OF HEARING 03/09/2019 DATE OF PRONOUNCEMENT 04/09/2019 / O R D E R PER: R.C. SHARMA, A.M. THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 11/09/2015 OF LD. CIT(A)-12, MUMBAI FOR THE A.Y. 20 10-11 IN THE MATTER OF ORDER PASSED U/S 143(3) OF THE INCOME TAX ACT, 1 961 (IN SHORT, THE ACT). 2. AS PER GROUNDS OF APPEAL, TAX EFFECT IN RESPECT OF RELIEF GRANTED BY THE LD. CIT(A) WORKS OUT TO BE LESS THAN RS. 50.00 LACS, THEREFORE, IN VIEW ITA NO. 5518/MUM/2015 DCIT VS M/S CNCS FACILITY SOLUTION P LTD. 2 OF THE CBDT CIRCULAR NO. 17/2019 DATED 08/08/2019 T HIS APPEAL DESERVES TO BE DISMISSED. 3. CBDT CIRCULAR NO. 17 OF 2019 DATED 08.08.2019 RE ADS AS UNDER:- FURTHER ENHANCEMENT OF MONETARY LIMITS FOR FILING O F APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL , HIGH COURTS AND SLPS/APPEALS BEFORE SUPREME COURT - AMEN DMENT TO CIRCULAR 3 OF 2018 - MEASURES FOR REDUCING LITIGATI ON. CIRCULAR NO. 3/2018 DATED 11TH JULY 2018 HAS BEEN R EPLACED BY CIRCULAR NO. 17/2019 DATED 8TH AUGUST 2019 TO ENHAN CE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFO RE INCOME TAX APPELLATE TRIBUNAL, HIGH COURTS AND SLPS/APPEALS BE FORE SUPREME COURT FOR REDUCING LITIGATION. APPEALS/SLPS IN INCOME- TAX MATTERS MONETARY LIMIT (RS.) (PREVIOUS LIMIT) MONETARY LIMIT (RS.) (REVISED LIMIT) BEFORE APPELLATE TRIBUNAL 20,00,000 50,00,000 BEFORE HIGH COURT 50,00,000 1,00,00,000 BEFORE SUPREME COURT 1,00,00,000 2,00,00,000 THE ASSESSING OFFICER SHALL CALCULATE THE TAX EFFEC T SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED IS SUES IN THE CASE OF EVERY ASSESSEE. IF, IN THE CASE OF AN ASSES SEE, THE DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT Y EAR, APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUES EX CEEDS THE MONETARY LIMIT. NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT. FURTHER, EVEN IN THE CASE OF COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTHORITY WHICH INVOLVES MORE THAN ONE AS SESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR, NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT. IN CASE WHERE A COMPOSITE ORDER/ JUDGMENT INVOLVES MORE THAN ONE ASSESSEE, EACH ASSESSEE SHALL BE DEALT WITH SEP ARATELY. ITA NO. 5518/MUM/2015 DCIT VS M/S CNCS FACILITY SOLUTION P LTD. 3 4. SINCE THE TAX EFFECT IS LESS THAN RS. 50.00 LACS , THE APPEAL OF THE REVENUE DESERVES TO BE DISMISSED. BEFORE PARTING WI TH THE MATTER, IT IS MADE CLEAR THAT THE DEPARTMENT IS AT LIBERTY TO FIL E MISC. APPLICATION, IF THE TAX EFFECT IS FOUND TO BE MORE THAN RS. 50.00 L ACS OR THE CASE FALLS IN ANY OF THE EXCEPTIONS OF THE CIRCULAR. 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. ORDER PRONOUNCED IN THE OPEN COURT ON 04 TH SEPTEMBER, 2019. SD/- (PAWAN SINGH) SD/- (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI; DATED 04/09/2019 *RANJAN COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//