INCOME TAX OFFICER-33(3)(3), MUMBAI , MUMBAI V. SANAJY MAHABIR MAHESHKA, MUMBAI

ITA 6169/MUM/2019

AI Insights

The case involves appeals by the IT Officer against Shri Sanjay Mahabir Maheshka concerning additions/disallowances made for the assessment years 2011-12 and 2012-13. The disputed amounts were Rs.1,47,500 and Rs.2,48,683 respectively, with corresponding tax effects of Rs. 45,577 and Rs. 76,843. The Departmental Representative conceded that these amounts were below the CBDT's prescribed limit for filing appeals. Consequently, the tribunal dismissed the appeals based on the CBDT circular which restricts appeals to cases where the tax effect exceeds a specified monetary threshold, unless exceptions apply, which were not demonstrated in this case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 300041 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 19-07-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 29-09-2019
• Laws Referred To: CIRCULAR NO. 17/2019 [F.NO. 279/MISC.142/2007-ITJ(PT.)]
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE HON'BLE SHRI SANJAY GARG, JUDICIAL MEMBER ITA No. 6168/Mum/2019 (Assessment Year 2011-12) ITA No. 6169/Mum/2019 (Assessment Year 2012-13) T h e IT O Off ice o f th e IT O-3 3 (3 ) (3 ) R. No . 7 5 1 , 7 t h F lo o r, K a u ti l ya B h a va n , B K C, B a n d ra (E ), Mu m b a i-4 0 0 0 5 1 Vs. Shri Sanjay Mahabir Maheshka 1702, No.4B, Whispering Palms, Lokhandwala Complex, Kandivali (E), Mumbai-400 101 (Appellant) (Respondent) PAN No. AAFPM5407L Assessee by : Shri Bhupendra Shah, AR Revenue by : Shri Kanhiya Lal Kanak, DR Date of hearing: 19.05.2022 Date of pronouncement : 19.05.2022 O R D E R 01. At the time of hearing of the appeal, the learned Authorized Representative submitted that only issue in these appeals is with respect to the addition / disallowance made of Rs.1,47,500/- & ₹2,48,683/- for A.Y. 2011-12 and 2012-13 respectively. Therefore, tax effect on the disputed addition is only Rs. 45,577/- & 76,843/- for A.Y. 2011-12 and 2012-13 respectively. Therefore, the learned Assessing Officer should not have filed appeal in view of CIRCULAR NO. 17/2019 [F.NO. 279/MISC.142/2007-ITJ(PT.)], DATED 8-8- 2019. 02. The learned Departmental Representative has fairly agreed that the tax effect in these appeals is less than the Page | 2 ITA Nos. 6168 & 6169/Mum/2019 Shri Sanjay Mahabir Maheshka; A.Ys. 11-12 & 12-13 prescribed limit fixed by the CBDT for filing of department’s appeals. 03. We have carefully considered the rival contentions and perused the working given by the learned Authorized Representative showing that tax effect involved in this appeal is only Rs. 45,577/- & 76,843/- for A.Y. 2011-12 and 2012-13 respectively, which is less than threshold in terms of CBDT circular dated 08.08.2019. It was not shown to us that it is covered by any of the exceptions covered in that circular. In view of this, the appeals filed by the learned Assessing Officer are dismissed as not maintainable. 04. In the result, the appeals of the learned Assessing Officer are dismissed. Order pronounced in the open court on 19.05.2022. Sd/-/- (SANJAY GARG) (JUDICIAL MEMBER) Mumbai, Dated: 19.05.2022 Sudip Sarkar, Sr.PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent. 3. The CIT(A) 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Mumbai