ACIT CIR 3(1)(1), MUMBAI V. DYNATRON SERVICES P. LTD, MUMBAI

ITA 5830/MUM/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3702 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 29-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAUDHARY ARUN KUMAR SINGH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES I , MUMBAI BEFORE S HRI SHAMIM YAHYA (AM) AND SHRI RAM LAL NEGI (JM) ITA NO. 5830/MUM/2016 ASSESSMENT Y EAR: 2012 - 13 THE ACIT 3(1)(1), ROOM NO. 607, AAYAKAR BHAVAN, MUMBAI - 400020 VS. M/S DYNATR ON SERVICES PVT. LTD., 104, MITTAL CHAMBERS, 10 TH FLOOR, NARIMAN POINT, MUMBAI - 400021 PAN: AABCD1552E (APPELLANT) (RESPONDENT) REVENUE BY : SHRI CHAUDHARY ARUN KUMAR SINGH (DR) ASSESSEE BY : NONE ) DATE OF HEARING: 08 /08 /201 8 DATE OF PRONOUNCEMENT: 08 / 08 /201 8 O R D E R PER RAM LAL NEGI, JM THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER DATED 29.07.2016 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) (FOR SHORT THE CIT(A) , FOR THE A S S ESSMENT YEAR 2012 - 13 , WHEREBY THE LD. CIT(A) HAS DELET ED THE ADDITIONS MADE BY THE AO. 2. AT THE OUTSET, IT TRANSPIRED THAT IN THE AFORESAID CASE, THE TAX EFFECT OF THE RELIEF GRA NTED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) IS BELOW RS .20 LACS, AS PER THE LIMIT FIXED BY THE CBDT FOR FILING THE APPEAL BEFORE THE ITAT VIDE CBDT CIRCULAR NO. 3/2018, F. NO. 279/MISC.142/2007 - ITJ (PT) DATED 11 TH JULY, 2018 ISSUED BY CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, G OVERNMENT OF INDIA. 2 ITA NO. 5830 / MUM/2016 ASSESSMENT YEAR: 2012 - 13 3. WE HAVE GONE THROUGH THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) AND THE GROUNDS OF APPEALS. WE FIND THAT THE TAX EFFEC TS IN THE ABOVE REFERRED APPEAL IS LESS THAN RS. 20 LACS. 4. THE LD. DEPARTMENTAL REPRESENTATIVE ( DR) FAIRLY CONCEDED THAT TH IS APPEAL IS NOT MAINTAINABLE IN LIGHT OF THE ABOVE SAID CBDT CIRCULAR. THE LD. DR ALSO DID NOT POINT OUT THAT TH IS APPEAL FALL S IN ANY OF THE EXCEPTIONS CARVED OUT IN THE ABOVE SAID CIRCULAR. ACCORDINGLY, W E DISMISS THE AFORESAI D APPEAL FILED BY THE REVENUE. IN THE RESULT, THE APPEAL BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 8 TH AUGUST , 2018 . SD/ - SD/ - ( SHAMIM YAHYA ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 08 / 08 / 201 8 ALINDRA, PS / 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