ITO - 19(3)(5), MUMBAI V. VISANJI KANJI SHAH, MUMBAI

ITA 6043/MUM/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3724 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 10-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAITANYA ANJARIA
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D , BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN , JM ITA NO. 6043 /MUM/ 2016 & 6044/MUM/2016 ( ASSESSMENT YEAR : 2010 - 11 & 2011 - 12 ) ITO - 19(3)(5), ROOM NO.201, 2ND FLOOR, MATRU MANDIR, TARDEO ROAD, MUMBAI - 400 007 VS. SRI VISANJI KANJI SHAH, FLAT NO.501, EARTH PRIDE, 139, V.P. ROAD, SADASHIV CROSS LANE, GIRGAON, MUMBAI - 400 004 PAN/GIR NO. AAFP S 1533B APPELLANT ) .. RESPONDENT ) REVENUE BY SHRI CHAITANYA ANJARIA ASSESSEE BY NONE DATE OF HEARING 03 / 08 /2018 DATE OF PRONOUNCEMENT 13 / 08 /2018 / O R D E R PER R.C.SHARMA (A.M) : THESE ARE THE APPEALS FILED BY THE REVENUE AG AINST THE ORDER OF CIT(A) 30 , MUMBAI DATED 13/07/2016 FOR A.Y. 2010 - 11 & 2011 - 12 IN THE MATTER OF ORDER PASSED U/S. 143(3) (II) OF THE INCOME TAX ACT, 1961. 2. WE HAVE HEARD LD. DEPARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIALS AVAILABLE ON THE RECORD IN RESPECT OF THE ABOVE APPEAL S . IT IS OBSERVED THAT THE DEMAND/TAX EFF ECT IN THE REVENUE AP PEALS IS NOT ITA NO. 6043/MUM/2016 & 6044/MUM/2016 SHRI VISANJI KANJI SHAH 2 EXCEEDING RS. 20 LAKH S. UNDER THE POWER VESTED BY SEC. 268A(1) OF THE I T. ACT, CBDT HAS RECENTLY ISSUED CIRCULAR NO. 3/2018 DATED 11.07.2018 INSTRUCTING THE AUTHORITIES BELOW THAT DEPARTMENTAL APPEAL SHOULD NOT BE FILED BEFORE 1TAT WHERE THE DEMAND/TAX EFF ECT DOES NOT EXCEED RS. 20 LAKH S. THE CIRCULAR SPECIFICALLY MENTIONS THAT THE INSTRUCTIONS ARE APPLICABLE TO ALL PENDING APPEALS ALSO. 6. SUBJECT TO SOME EXCEPTIONS, IT IS FURTHER DIRECTED BY CBDT THAT ALL TH E DEPARTMENTAL APPEALS PENDING BEFORE ITAT WHERE THE DEMAND/TAX EFFECT IS LESS THAN 20 LA KH S SHOULD BE EITHER WITHDRAWN OR NOT PRESSED BY THE DEPARTMENTAL REPRESENTATIVE. 7. THE PRESENT APPEAL S ARE NOT COVERED BY ANY EXCEPTIONS MENTIONED IN THE SAID CBDT CIRCULAR. SINCE THE TAX DEMAND IN DISPUTE IN THESE DEPARTMENTAL APPEAL S DOES NOT EXCEED THE LIMIT OF RS. 20 LA KH S AS SET OUT BY CBDT, SUCH APPEAL S ARE NOT MAINTAINABLE IN VIEW OF FORE GOINGS. ACCORDINGLY THE APPEAL S OF THE DEPARTMENT ARE DISMISSED AS NOT P RESSED/WITHDRAWN AND HENCE INFRUCTUOUS. 8. IN THE RESULT, THE APPEAL S OF REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 / 08 /201 8 SD/ - ( SANDEEP GOSAIN ) SD/ - (R.C.SHARMA) JUDICIA L MEMBER ACCOUNTANT MEMBER MUMBAI; DATED 13 / 08 /201 8 KARUNA SR. PS ITA NO. 6043/MUM/2016 & 6044/MUM/2016 SHRI VISANJI KANJI SHAH 3 COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGISTRAR) ITA T, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. // TRUE COPY//