DEPUTY COMMISSIONER OF INCOME TAX 15(1)(1), MUMBAI V. SANGEETA ASHOKKUMAR CHHAJER, MUMBAI

ITA 6024/MUM/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 2587 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 26-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: T S KHALSA
• Keywords: Tax effect

Judgement Text

IN THE INC OME TAX APPELLATE TRIBUNAL G BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM & SHRI RAM LAL NEGI , JM ./ I.T.A. NO . 6024 / MUM/ 2017 ( / ASSESSMENT YEAR: 2013 - 14 ) D C IT - 15(1) (1), R. NO. 470, 4 TH FLOOR, AAYAKAR BHAVA, CHURCH GATE, MUMBAI - 400 0 20 / VS. SANGEETA ASHOKKUMAR CHHAJER, 302, PERSIPOLIS BUILDING, PLOT NO. 74, SECTOR - 17, VASHI, NAVI MUMBAI - 400 703. ./ ./ PAN NO. A DKPC 2426 R ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : SHRI PRATEEK JAIN , DR / RESPONDENTBY : SHRI T. S. KHALSA , AR / DATE OF HEARING : 04.11 .2020 / DATE OF PRONOUNCEMENT : 04.11.2020 / O R D E R PER S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) : THE PRESENT AP PEAL HAS BEEN FILED BY THE REVENUE AGAINST THE ORDER OF LD. COMMIS S IONER OF INCOME TAX (APPEALS) 24 IN 2 I.T.A. NO 6024/MUM/2017 SANGEETA ASHOKKUMAR CHHAJER, SHORT REFERRED AS LD. CIT(A) , MUMBAI, DATED 30.06.2017 FOR A SSESSMENT YEAR (IN SHORT A Y ) 2000 - 01 . 2. AT THE OUTSET, I T IS BROUGHT TO OUR NOTICE THAT T HE 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, GOVE RNMENT 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 . CONSIDERED THE RIVAL SUBMISSIONS AND MATERIAL PLACED ON RECORD. WE NOTICE THAT THE TAX EFFECT IN THE ABOV E REFERRED APPEAL IS LESS THAN RS. 50 LACS. ACCORDINGLY, WE DISMISS THE AFORESAID APPEAL FILED BY THE REVENUE AS NOT MAINTAINABLE/WITHDRAWN. 4 . IN THE NET RESULT, THE APPEAL FILED BY THE REVENUE STANDS DISMISSED. ORDERS PRONOUNCED IN THE OPEN COURT ON 2020 . SD/ - SD/ - ( R. L. NEGI ) (S. RIFAUR RAHMAN ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED : 04/11/2020 SR.PS. DH ANANJAY 3 I.T.A. NO 6024/MUM/2017 SANGEETA ASHOKKUMAR CHHAJER, / 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