DCIT CIR 2, KALYAN V. GIRISON TRADERS, ULHASNAGAR

ITA 6206/MUM/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6019 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2009-2010
• Appeal Filed On: 21-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: POOJA SWAROOP
• Assessee Lawyers: NITESH KESW ANI; RICKY CHUG
• Keywords: Retrospective amendment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA NO.6206/MUM/2016, (A.Y. 2009-10) ITA NO.6207/MUM/2016, (A.Y. 2011-12) DCIT,CIRCLE -2, KALYAN, 2 ND FLOOR, MOHAN PLAZA, KHADAKPADA, WAYALE NAGAR, KALYAN(W) 421 301 ...... APPELLANT VS. M/S.GIRISON TRADERS, VICKY MANOJ APARTMENTS, NEAR KHEMANI BUS STAND, ULHASNAGAR 421 002. PAN: AACFG646E ..... RESPONDENT ITA NO.6224/MUM/2016, (A.Y. 2011-12) DCIT,CIRCLE -2, KALYAN, 2 ND FLOOR, MOHAN PLAZA, KHADAKPADA, WAYALE NAGAR, KALYAN(W) 421 301 ...... APPELLANT VS. M/S. BALAJI ENTERPRISES, OFFICE NO.4 &5, RADHA SHOPPING CENTRE, NR.DASSERA MAIDEN, ULHASNAGAR -2. ...... RESPONDENT ITA NO.6213/MUM/2016, (A.Y. 2008-09) ITA NO.6217/MUM/2016, (A.Y. 2012-17) DCIT,CIRCLE -2, KALYAN, 2 ND FLOOR, MOHAN PLAZA, KHADAKPADA, WAYALE NAGAR, KALYAN(W) 421 301 ...... APPELLANT 2 ITA NO.6206/MUM/2016, (A.Y. 2009-10) & OTHERS VS. SHRI RAMESH V KISHNANI, SHOP NO.2, RADHA COMPLEX, NR.DASSERA MAIDEN, ULHASNAGAR -2. ...... RESPONDENT APPELLANT BY : MS. POOJA SWAROOP RESPONDENTS BY : S/SHRI NITESH KESW ANI & RICKY CHUG DATE OF HEARING : 12/07/2018 DATE OF PRONOUNCEMENT : 12/07/2018 ORDER PER G.S.PANNU,A.M: THE CAPTIONED APPEALS FILED BY THE REVENUE ARE RELATED TO THREE DIFFERENT ASSESSEES. THE ISSUE INVOLVED IN THESE APPEALS ARE IDENTICAL, EXCEPT DIFFERENCE IN FIGURES, THEREFORE, THEY HAVE BEEN HEARD TOGETHER AND A CONSOLIDATED ORDER IS BEING PASSED FOR THE SAKE O F CONVENIENCE AND BREVITY. 2. THE CBDT VIDE CIRCULAR NO.3/2018 DATED 11/07 /2018 HAS REVISED THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DE PARTMENT BEFORE THE TRIBUNAL WITH RETROSPECTIVE EFFECT. THE TAX EFFEC T IN DISPUTE IN THE CAPTIONED APPEALS IS STATED TO BE BELOW THE MONETAR Y LIMIT OF RS.20.00 LACS SPECIFIED IN THE CBDT CIRCULAR DATED 11/07/201 8 (SUPRA). 3. IN THIS BACKGROUND, LD. DEPARTMENTAL REPRESENTAT IVE APPEARING FOR THE REVENUE WAS REQUIRED TO STATE HER POSITION; SHE HAS NOT REFERRED TO ANY MATERIAL WHICH WOULD SHOW THAT THE CAPTIONED A PPEAL IS PROTECTED BY ANY OF THE EXCEPTIONS PROVIDED IN PARA -10 OF THE CIRCULAR(SUPRA). 3 ITA NO.6206/MUM/2016, (A.Y. 2009-10) & OTHERS 4. WITHOUT GOING INTO THE MERIT OF THE ISSUES RAISE D IN THE CAPTIONED APPEAL, THESE APPEALS ARE DEEMED TO BE W ITHDRAWN/NOT PRESSED AS ITS FILING IS IN CONTRAVENTION OF THE C BDT CIRCULAR DATED 11/07/2018(SUPRA). BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE -INSTITUTION OF APPEAL, IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE APPEAL IS PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CI RCULAR (SUPRA). 6. IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DAT ED 11/07/2018 (SUPRA), THE CAPTIONED APPEALS OF THE REVENUE ARE D ISMISSED AS WITHDRAWN/NOT PRESSED. ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE PARTIES AT THE CONCLUSION OF HEARING ON 12/07/2018. SD/- SD/- (PAWAN SINGH ) (G.S. PANNU) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 12/07/2018 VM , 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// (DY./ASSTT. REGISTRAR) ITAT, MUMBAI