ACIT., CIR.-23(3), MUMBAI V. NARENDRAPAL SINGH BACHHER, MUMBAI

ITA 595/MUM/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 3922 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 10-02-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 22-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRAKASH L PATHADE
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H MUMBAI BEFORE SHRI B.R.BASKARAN, AM & SHRI PAWAN SIN GH, JM ITA NO.595/MUM/ 2013 (ASSESSMENT YEAR : 2006-07) DCIT, CIRCLE-23(3), ROOM NO. 402, 4 TH FLOOR, C-10 BUILDING, PRATYAKSHAKAR BHAVAN,B.K.C., BANDRA (EAST), MUMBAI-400051. VS. SHRI NARENDRAPAL SINGH BACHHER, (PROP. AMRIT WINES), AGARWAL COMPOUND, BEHIND MANGATRAM PETROL PUMP, BHANDUP (WEST), MUMBAI-400078. PAN/GIR NO.: AAEPB5774A ( APPELLANT ) .. ( RESPONDENT ) REVENUE BY : SHRI PRAKASH L. PATHADE (DR) ASSESSEE BY : NONE DATE OF HEARING : 10/02/2016 DATE OF PRONOUNCEMENT: 11/02/2016 O R D E R PER PAWAN SINGH, JM: THE ABOVE APPEAL IS FILED BY THE REVENUE AGAINST TH E ORDER OF CIT(A)-33, MUMBAI DATED 16.11.2012 RAISING GROUNDS OF APPEAL F OR THE ASSESSMENT YEAR MENTIONED ABOVE. THE TAX EFFECT INVOLVED IN THE ABOVE REFERRE D CASE IS BELOW THE MONETARY LIMIT (RS. 10,00,000/-) PRESCRIBED BY THE CENTRAL BOARD O F DIRECTOR TAXES(CBDT), VIDE ITS CIRCULAR NO.21/2015(F.NO.142/2007-ITJ (PT.) DATED 1 0 TH DECEMBER, 2015. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. SHRI PR AKASH L. PATHADE APPEARED ON BEHALF OF THE REVENUE. THE DEPARTMENTAL REPRESENTAT IVE (DR) ON A QUERY BY THE BENCH FAIRLY CONCEDED THAT THE TAX EFFECT INVOLVED IN THE ABOVE CASE WAS LESS THAN RS. 10.00 LACS. CONSIDERING THESE FACTS, WE DISMISS THE APPEA L HOLDING THEM AS NOT MAINTAINABLE. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 11/02 /2016. SD/- SD/- (B.R.BASKARAN) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI; DATED : 11/02/2016 SK, PS COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A), MUMBAI. 4. / CIT 5. , , / DR, ITAT, MUMBAI ITA NO.595/M/13 SHRI NARENDRAPAL SINGH BACHHER 2 / BY ORDER, / ( ASSTT. REGISTRAR) , / ITAT, MUMBAI 6. / GUARD FILE. //TRUE COPY/