ITO 17(1)(2), MUMBAI V. SHETH METAL PROCESSOR, MUMBAI

ITA 5695/MUM/2011

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 55298 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Appeal Filed On: 09-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: G P TRIVEDI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, SMC, MUMBAI BEFORE SHRI R V EASWAR, PRESIDENT I T A NO: 5695/MUM/2011 (ASSESSMENT YEAR: 2007-08) INCOME TAX OFFICER 17(1)(2), MUMBAI APPELLANT VS M/S SHETH METAL PROCESSOR, MUMBAI RESPONDENT (PAN: AAAFS6160M) ASSESSEE BY: MR G P TRIVEDI REVENUE BY: NONE DATE OF HEARING: 13 TH SEPTEMBER 2011 DATE OF PRONOUNCEMENT: 13 TH SEPTEMBER 2011 O R D E R THIS IS AN APPEAL FILED ON 9 TH AUGUST 2011 BY THE REVENUE. THE TAX EFFECT IN THIS APPEAL IS ` 2,26,980/- AS CAN BE SEEN FROM COLUMN 6 OF THE FIRST PAGE OF THE ORDER OF THE CIT(A). AS P ER INSTRUCTION NO.3/2011 DATED 09.02.2011 ISSUED BY THE CBDT, NO A PPEAL SHALL BE FILED AFTER THE AFORESAID DATE BEFORE THE TRIBUNAL BY THE DEPARTMENT UNLESS THE TAX EFFECT EXCEEDS ` 3,00,000/-. IN THE PRESENT APPEAL THE TAX EFFECT IS LESS THAN ` 3,00,000/- AND THEREFORE THE APPEAL IS DISMISSED IN LIMINE AS HAVING BEEN FILED IN CONTRAV ENTION OF THE ABOVE CIRCULAR. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF THE HEARING ON 13 TH SEPTEMBER 2011. SD/- ( R V EASWAR ) MUMBAI, DATED 13 TH SEPTEMBER 2011 PRESIDENT SALDANHA 2 ITA NO: 5695/MUM/2011 COPY TO: 1. M/S SHETH METAL PROCESSOR HASAN JETHA COMPOUND, OPP. BYCULLA GOODS DEPOT BYCULLA, MUMBAI 400 027 2. ITO 17(1)(2), MUMBAI 3. CIT-17, MUMBAI 4. CIT(A)-29, MUMBAI 5. DR SMC BENCH TRUE COPY BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI