ASST.COMM OF INCOME TAX -19(3), MUMBAI V. AFZAL J.LADAK, MUMBAI

ITA 5803/MUM/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 3710 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 26-09-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M MURLI
• Keywords: Tax effect

Judgement Text

, , , , INCOME-TAX APPELLATE TRIBUNAL -ABENCH MUMBAI , BEFORE S/SH.RAJENDRA,ACCOUNTANT MEMBER AND AMIT SHUKLA,JUDICIAL MEMBER ./ I.T.A. NO.5803/MUM/2013 / ASSESSMENT YEAR: 2008-09 ASSTT. CIT-19(3) ROOM NO.305, 3 RD FLOOR PIRAMAL CHAMBERS, PAREL MUMBAI-400 012. VS. SHRI AFZAL J LADAK 603, LAND END APARTMENT B.J. ROAD, BANDRA (WEST) MUMBAI-400 050. PAN:AAAPL 5354 J ( /APPELLANT ) ( / RESPONDENT ) R EVENUE BY: SHRI M. MURLI A SSESSEE BY: NONE / DATE OF HEARING:03.03.2016 / DATE OF PRONOUNCEMENT:03.03.2016 ,1961 254(1) ORDER U/S.254(1)OF THE INCOME-TAX ACT,1961(ACT) PER RAJENDRA, AM - THE ABOVE APPEAL WAS FILED BY THE ASSESSING OFFICER (AO) RAISING VARIOUS GROUNDS OF APPEAL. THE TAX EFFECT INVOLVED IN THE CASE IS BELOW THE MO NETARY LIMIT,(RS.10,00,000/-) PRESCRIBED BY THE CENTRAL BOARD OF DIRECT TAXES (CBDT),VIDE IT S CIRCULAR NO.21/2015(F.NO. 279/ MISC. 142/ 2007-ITJ (PT.) DATED 10 TH DECEMBER, 2015. 2. AUTHORISED REPRESENTATIVES(AR) AND THE DEPARTMENTAL REPRESENTATIVE (DR),AGREED THAT THE TAX INVOLVED IN THE MATTER UNDER APPEAL WAS LESS TH AN RS.10.00 LACS.THEREFORE,WE DISMISSING THE APPEAL HOLDING IT TO BE NOT MAINTAINABLE. AS A RESULT, APPEAL FILED BY THE ASSESSING OFFICER STANDS DISMISSED. . ORDER PRONOUNCED IN THE OPEN COURT ON 3 RD ,MARCH, 2016. 3, , 2016 SD/- SD/- ( / AMIT SHUKLA) ( / RAJENDRA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 03.03.2016. JV.SR.PS. / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT / 2. RESPONDENT / 5803/M/13-AFZAL J LADAK 2 3. THE CONCERNED CIT(A)/ , 4. THE CONCERNED CIT / 5. DR A BENCH, ITAT, MUMBAI / , , . . . 6. GUARD FILE/ //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, MUMBAI.