ACIT 25(2), MUMBAI V. ATUL DURLABHJI SONPAL, MUMBAI

ITA 5944/MUM/2018

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 3797 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 16-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S MICHAEL JERALD
• Assessee Lawyers: HIRAL SAMPAT
• Keywords: Tax effect

Judgement Text

IN THE INC OME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI MAHAVIR PRASAD, JM & SHRI S . RIFAUR RAHMAN, AM ./ I.T.A. NO . 59 44 / MUM/ 2018 ( / ASSESSMENT YEAR: 20 09 - 10 ) A C IT 25(2 ) , ROOM NO. 508 , 5 TH FLOOR, PRATYAKSHKAR BHAVAN, BKC, BANDRA (EAST), M UMBAI - 400 051 / VS. ATUL DURLABHJI SONPAL, PLOT NO. 52, 3 RD FLOOR, MEGH DHANU BLDG, DADABHAI ROAD, VILE PARLE (WEST), MUMBAI - 400 056 ./ ./ PAN NO. AAYPS 4103 L ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : SHRI S. MICHAEL JERALD, DR / RESPONDENTBY : MS. HIRAL SAMPAT, AR / DATE OF HEARING : 04.11 .201 9 / DATE OF PRONOUNCEMENT : 04.11.2019 / O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER OF LD. COMMIS S IONER OF INCOME TAX (APPEALS) - 53 IN SHORT REFERRED AS LD. CIT(A) , MUMBAI, DATED 30.08.18 FOR A SSESSMENT YEAR (IN SHORT A Y ) 20 09 - 10 . 2 I.T.A. NO. 59 44 /MUM/201 8 ATUL DURLABHJI SONPAL, 2 . AT THE OUTSET, WE NOTICE THAT THE TAX EFFECT OF THE RELIEF GRANTED BY THE LD. COMMISSIONER OF INCOME TAX (APPEALS) IS BELOW RS. 50 LACS AND AS PER CIRCULAR NO.17 OF 2019 DATED 08.08.2019 ISSUED BY THE CENTRAL BOARD OF DIRECT TAXES (CBDT), DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, THE CBDT HAS REVISED THE MONETARY LIMIT FOR FILING APPEALS BEFORE THE ITAT FROM THE EXISTING LIMIT OF RS. 20 LACS TO RS. 50 LACS. 3 . THE LD. DEPARTMENTAL REPRESENTATIVE (DR) FAIRLY CONCEDED THAT THIS APPEAL IS NOT MAINTAIN ABLE IN LIGHT OF THE AFORESAID CIRCULAR ISSUED BY THE CBDT. THE LD. DR ALSO DID NOT POINT OUT THAT THIS APPEAL FALLS IN ANY OF THE EXCEPTIONS CARVED OUT IN THE ABOVE SAID CIRCULAR. 4 . WE HAVE GONE THROUGH THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (A PPEALS) AND THE GROUNDS OF APPEALS. WE FIND THAT THE TAX EFFECT IN THE ABOVE REFERRED APPEAL IS LESS THAN RS. 50 LACS. ACCORDINGLY, WE DISMISS THE AFORESAID APPEAL FILED BY THE REVENUE AS NOT MAINTAINABLE/WITHDRAWN. 3 I.T.A. NO. 59 44 /MUM/201 8 ATUL DURLABHJI SONPAL, 5 . IN THE NET RESULT, THE APPEAL FILED BY THE REVENUE STA NDS DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH NOV , 20 19 . SD/ - SD/ - ( MAHAVIR PRASAD ) (S. RIFAUR RAHMAN ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED : 04 . 11 .201 9 SR.PS . DHANANJAY / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. ( ) / THE CIT(A) 4. / CIT - CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F I LE / BY ORDER, . / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI