DCIT CEN CIR 1(4), MUMBAI V. SUNITA OMPRAKASH SINGH, MUMBAI

ITA 5529/MUM/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0791 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-05-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 16-05-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 09-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

P A G E | 1 IN THE INCOME TAX APPELLATE TRIBUNAL H BENCH, MUMBAI BEFORE SHRI R.C. SHARMA , AM AND SHRI RAVISH SOOD, JM ./ IT APPEALS NO .5529, 5531 AND 5532/ MUM/201 6 ( / ASSESSMENT YEAR: 2006 - 07, 2009 - 10 AND, 20 10 - 1 1 ) DCIT, CENTRAL CIRCLE - 1(4), ROOM NO.902, PRATISTHA BHAVAN, 9TH FLOOR, OLD CGO BUILDING ANNEX, MUMBAI - 400 020 / VS. M/S . SUNITA OMPRAKASH SINGH FLAT NO. - 502, A WING, NEPTUNE DOSTI ESTATE, S. M. ROAD, WADALA (E) MUMBAI - 400 037 ./ ./ PAN/GIR NO. AMVPS 1142 G ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : SHRI RAHUL RAMAN, CIT - D.R. / RESPONDENT BY : SHRI DHAVAL SHAH, A.R. / DATE OF HEARING : 16 /0 5 /2017 / DATE OF PRONOUNCEMENT : 19 /05/2017 / O R D E R PER BENCH: THE PRESENT SET OF APPEALS FILED BY THE REVENUE ARE DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) - 47, MUMBAI, DATED 29.06.2016 PERTAINING TO A.Y(S) 2006 - 07, 2009 - 10 AND 2010 - 11, WHICH IN ITSELF ARISES FROM THE RESPECTIVE ORDERS PASSED BY THE ASSESSING OF FICER U/S 143(3) OF THE INCOME TAX ACT, 1961 (FOR SHORT 'ACT'), EACH DATED 24.03.2014. 2. THAT AT THE VERY OUTSET OF THE HEARING OF THE APPEAL, IT WAS SUBMITTED BY THE L D. AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE (FOR SHORT 'A.R.') THAT P A G E | 2 AS THE TAX EFFECT INVOLVED IN THE RESPECTIVE APPEALS OF THE REVENUE WAS LESS THAN RS. 10 LAC, THEREFORE THE SAME WERE NOT MAINTAINABLE. THE SAID FACTUAL POSITION WAS NOT DISPUTED BY THE ID. DEPARTMENTAL REPRESENTATIVE (FOR SHORT D.R.). WE HAVE NOTED THAT IN THIS CASE THE TAX EFFECT ON THE INCOME UNDER DISPUTE IN THE SAID RESPECTIVE APPEALS IS LESS THAN RS.10 L AC. WE FURTHER NOTED THAT THE CENTRAL BOARD OF DIRECT TAXES VIDE CIRCULAR NO. 21/2015 DATED 10 TH DECEMBER, 2015 FILE NO.279 OF MIS C. 142/2007 - ITJ (PT) HAS ISSUED THE DIRECTION IN SUPERSES SION OF THE INSTRUCTION NO.5/20 14, DATED 10/07/2014 IN PURSUANCE OF THE POWER ENTRUSTED U/S. 268A OF THE 'ACT', AS PER WHICH NO APPEAL SHALL BE FILED BEFORE THIS TRIBUNAL IN CASE TAX EFFECT DOES NO T EXCEED RS. 10 LAC. THE 'TAX EFFECT' IN THIS REGARD MEANS THE DIFFERENCE BETWEEN THE TAX ON THE TOTAL INCOME ASSESSED AND THE TAX THAT WHAT HAVE BEEN CHARGEABLE HAD SUCH TOTAL INCOME BEEN REDUCED BY THE AMOUNT OF INCOME IN RESPECT OF ISSUES AGAINST WHICH APPEAL IS INTENDED TO BE FILED. WE FURTHER NOTED THAT UNDER PARAGRAPH 10 WHICH IS REPRODUCED AS UNDER, IT HAS BEEN MENTIONED IN THE CIRCULAR THAT THIS INSTRUCTION WILL APPLY EVEN TO THE PENDING APPEALS. '10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS/ TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN/NOT PRESSED. APPEALS BEFORE THE SUPREME COURT WILL BE GOVERNED BY THE INSTRUCTIONS ON THIS SUBJECT, OPERATIVE AT THE TIME WHEN SUCH APPEAL WAS FILED.' 3. IN THE IMPUGNED APPEALS, WE NOTED THAT THE TAX EFFECT ON THE ISSUE UNDER DISPUTE IN THE SAID RESPECTIVE APPEALS DOES NOT EXCEED RS. 10 LAC. IN VIEW OF THIS FACT, AS PER THE INSTRUCTION, THE REVENUE IS NOT SUPPOSED TO PRESS THE PRESENT APPEALS. WE, THEREFORE, DISMISS THE APPEALS FILED BY THE REVENUE IN LIMINE WITHOUT GOING INTO THE MERITS OF THE CASE AS IN OUR OPINION THE CIRCULARS ISSUED BY CBDT ARE BINDING ON THE DEPARTMENTAL OFFICERS IN VIEW OF THE PROVISIONS OF SECTION 268A(1) OF THE ACT. THE SAID VIEW HAS BEEN TAKEN BY HONBLE SUPREME P A G E | 3 COURT IN THE CASE OF NAVNEET LAL ZAVERI VS. AAC 56 I TR 198 (SC). WE ACCORDINGLY DISMISS THE APPEALS FILED BY T HE REVENUE. 4. IN THE RESULT, THE APPEALS OF THE REVENUE STANDS DISMISSED. ( ORDER PRONOUNCED IN THE OPEN COURT ON 1 9 /05/2017) SD/ - SD/ - (R.C. SHARMA) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI : DATED :19.05 .201 7 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT CONCERNED 5. DR, ITAT, MUMBAI 6. GUARD FI LE BY ORDER, (DY./ASSTT. REGISTRAR) ITAT, MUMBAI