ITO 19(3)(1), MUMBAI V. ANITA T ADVANI, MUMBAI

ITA 5602/MUM/2010

• Counselvise Citation: 560219914 RSA 2010
• Duration Of Justice: 5 year(s) 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 01-10-2015
• Assessment Year: 2007-2008
• Appeal Filed On: 09-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIKRAM BATRA
• Assessee Lawyers: ANITA ADVANI
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH A, MUMBAI BEORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI RAMLAL NEGI, JUDICIAL MEMBER ITA NO. 5602/MUM/2010 (ASSESSMENT YEAR : 2007-08) THE ITO 19(3)(1), ROOM NO.307, 3 RD FLOOR, PIRAMAL CHAMBERS, LALBAUG, PAREL, MUMBAI -12 ... APPELLANT VS. MRS. ANITA T ADVANI, 504, 5 TH FLOOR, MARIAN HOUSE, B WING, 29 TH ROAD, BANDRA (W), MUMBAI 400 050 PAN:AACPO 0122F .... RESPONDENT APPELLANT BY : SHRI VIKRAM BATRA RESPONDENT BY : MS. ANITA ADVANI DATE OF HEARING : 01/10/2015 DATE OF PRONOUNCEMENT : 01/10/2015 ORDER PER G.S. PANNU,AM: THE CAPTIONED APPEAL FILED BY THE REVENUE IS DIREC TED AGAINST THE ORDER OF THE CIT(A)-30, MUMBAI DATED 21/04/2010 PER TAINING TO THE ASSESSMENT YEAR 2007-08, WHICH IN TURN HAS ARISEN F ROM AN ORDER PASSED BY THE ASSESSING OFFICER DATED 27/11/20 09 UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT). 2 ITA NO. 5602/MUM/2010 (ASSESSMENT YEAR : 2007-08) 2. AT THE TIME OF HEARING, THE RESPONDENT ASSESSEE APPEARED IN PERSON AND POINTED OUT THAT THE TAX EFFECT INVOLVE D IN THIS APPEAL IS LESS THAN RS.3.00 LACS. AS PER CBDT INSTRUCTION NO.3 OF 2011( F- NO.279/MISC.142/2007-/ITJ ) DATED 9/2/2011, THE TAX EFFECT INVOLVED FOR FILING THE APPEAL BEFORE TRIBUNAL BY THE REVENUE SH OULD BE ABOVE RS.3.00 LACS. LD. DEPARTMENTAL REPRESENTATIVE DID NOT CONTEST SUCH SUBMISSION OF THE RESPONDENT ASSESSEE AND ADMITT ED THAT TAX EFFECT OF THE DISPUTE INVOLVED IS LESS THAN RS.3.00 LACS. 3. IN THIS VIEW OF THE ABOVE FACT- SITUATION, WE D ISMISS THE APPEAL FILED BY THE REVENUE ON ACCOUNT OF LOW TAX EFFECT A S PER AFOREMENTIONED INSTRUCTION ISSUED BY CBDT. THE ABOVE DECISION WAS PRONOUNCED IN THE OPEN COU RT IN THE PRESENCE OF BOTH THE PARTIES AT THE CONCLUSION OF T HE HEARING ON 01/10/2015. SD/- SD/- (RAMLAL NEGI) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT ME MBER MUMBAI, DATED 01/10/2015 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. BY ORDER, //TRUE COPY// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI VM , SR. PS