DCIT 4(2)(2), MUMBAI V. MILES SOFTWARE SOLUTIONS P.LTD, MUMBAI

ITA 567/MUM/2015

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9915 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 27-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RUCHITA JAIN
• Keywords: Tax effect
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL H , BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH , JM ITA NO. 567/ MUM/20 1 5 ( ASSESSMENT YEAR : 2010 - 11 ) DCIT - 4(2)(2) ROOM NO.642, 6 TH FLOOR AAYAKAR BHAVAN M.K.ROAD, MUMBAI 400 020 VS. M/S. MILE S SOFTWARE SOLUTIONS PVT. LTD., 311, BUSSA INDUSTRIAL ESTATE, N A RAM PATH OFF. S.B. MARG LOWER PAREL (W) MUMBAI 400 013 PAN/GIR NO. AABCM5940R ( APPELLANT ) .. ( RESPONDENT ) REVENUE BY SHRI MANOJ KUMAR SINGH ASSESSEE BY MS. RUCHITA JAIN DATE OF HEAR ING 2 8 / 08 /201 9 DATE OF PRONOUNCEMENT 18 / 09 /201 9 / O R D E R PER R.C.SHARMA (A.M) : THIS IS AN APPEAL FILED BY THE REVEN UE AGAINST THE ORDER OF CIT(A) - 8 , MUMBAI DATED 05/11/2014 FOR A.Y.20 10 - 1 1 IN THE MATTER OF ORDER PASSED U/S.143(3 ) OF THE INCOME TAX ACT, 1961. 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 OF THE CBDT CIRCULAR NO. 17/2019 DATED 08/08/2019 THIS APPEAL DESERVES TO BE DISMISSED. ITA NO. 567/MUM/2015 M/S. MILES SOFTWARE, MUMBAI 2 3. CBDT CIRCULAR NO. 17 OF 2019 DATED 08.08.2019 READS AS UNDER: - FURTHER ENHANCEMENT OF MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HIGH COURTS AND SLPS/APPEALS BEFORE SUPREME COURT - AMENDMENT TO CIRCULAR 3 OF 2018 - MEASURES FOR REDUCING LITIGATION. CIRCULAR NO. 3/2018 DATED 11TH JULY 2018 HAS BEEN REPLACED BY CIRCULAR NO. 17/2019 DATED 8TH AUGUST 2019 TO ENHANCE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPELL ATE TRIBUNAL, HIGH COURTS AND SLPS/APPEALS BEFORE 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 EFFECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES IN THE CASE OF EVERY ASSESSEE. IF, IN THE CASE OF AN ASSESSEE, THE DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT. NO APPEAL SHALL BE FILED IN RESPE CT 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 ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN O NE 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 S EPARATELY. 4. SINCE THE TAX EFFECT IS LESS THAN RS. 50.00 LACS, THE APPEAL OF THE REVENUE DESERVES TO BE DISMISSED. BEFORE PARTING WITH THE MATTER, IT IS MADE CLEAR THAT THE DEPARTMENT IS AT LIBERTY TO FILE MISC. APPLICATION, IF THE ITA NO. 567/MUM/2015 M/S. MILES SOFTWARE, MUMBAI 3 TAX EFFECT IS FOUND TO BE MORE THAN RS. 50.00 LACS OR THE CASE FALLS IN ANY OF THE EXCEPTIONS OF THE CIRCULAR. 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 18 / 009 / 201 9 SD/ - ( PAWAN SINGH ) SD/ - (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 18 / 09 /201 9 KARUNA SR. PS 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//