Appeal details
Counselvise Citation
[2017] 126 COUNSELVISE.COM (IT) 8045 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 2 month(s) 15 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
11-12-2017
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
E
Assessment Year
2008-2009
Appeal Filed On
26-09-2014
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM ./ I.T.A. NO S . 6026 TO 6028/MUM/2014 ( / ASSESSMENT YEAR S : 2008 - 09 TO 20 10 - 11 ) ITO (INTERNATIONAL TAXATION) - 1(1) ROOM NO. 15, GROUND FLOOR, SCINDIA HOUSE, BALLARD PIER, MUMBAI - 400 038 / VS. MR. TARLOCHAN SINGH ANAND 1 ST FLOOR, PLOT NO. G 38, AANAND VILLA, 15 TH ROAD, SANTACRUZ (W), MUMBAI - 400 054 ./ ./ PAN/GIR NO. AJJPA 0242 N ( / APPELLANT ) : ( / RESPONDENT ) / APPELLANT BY : SHRI V. JUSTIN / RESPONDENT BY : SHRI VISHWAS MEHANDALE / DATE OF HEARING : 30.11.2017 / DATE OF PRONOUNCEMENT : 11.12 .2017 / O R D E R PER BENCH : TH ESE ARE APPEALS BY THE REVENUE DIRECTED AGAINST THE RESPECTIVE ORDERS OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) FOR THE CONCERNED ASSESSMENT YEAR S , WHEREIN THE LD. C OMMISSIONER OF INCOME TAX (APPEALS) HAS DELETED THE FOLLOWING ADDITIONS MADE BY THE ASSESSING OFFICER, ON ACCOUNT OF DISALLOWANCE OF INTEREST: ASSESSMENT YEAR 2008 - 09 RS.23,58,311/ - ASSESSMENT YEAR 2009 - 10 RS.23,58,311/ - ASSESSMENT YEAR 2010 - 11 RS.23,58 ,311/ - 2. AT THE OUTSET, WE NOTE THAT THE TAX EFFECT IN THIS CASE IS LESS THAN RS.10 LAKH FIXED BY THE CBDT FOR FILING THE APPEAL BEFORE THE ITAT AS PER I NSTRUCTION ISSUED BY 2 ITA NO S . 6026 TO 6028/MUM/2014 ITO (IT) VS. MR. TARLOCHAN SINGH ANAND THE BOARD (INSTRUCTION NO. 21 OF 2015 DATED 10.12.2015 (F. NO. 279/MISC/142/200 7 - IT(PT)). HENCE, THESE APPEALS ARE NOT MAINTAINABLE. 3. THERE ARE CERTAIN EXCEPTIONS IN THE SAID CIRCULAR, BUT THE LD. DEPARTMENTAL REPRESENTATIVE COULD NOT POINT OUT THAT THESE CASES FALL IN ANY OF THE EXCEPTIONS PROVIDED. 4 . ACCORDINGLY, T HESE APPEA LS BY THE REVENUE ARE DISMISSED IN LIMINE FOR TAX EFFECT. ORDER PRONOUNCED IN THE OPEN COURT ON 11.12.2017 SD/ - SD/ - ( AMARJIT SINGH ) (S HAMIM YAHYA ) / J UDICIAL MEMBER / A CCOUNTANT MEMBER MUMBAI ; DATED : 11.12.2017 . . ./ ROSHANI , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPON DENT 3. ( ) / THE CIT(A) 4. / CIT - CONCERNED 5. , , / DR, ITAT, MUMBAI 6. / GUARD F ILE / BY ORDER , / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI
