ITO-27(3)(2), Mumbai V. SANGITA A BHATIA , Mumbai

ITA 6211/MUM/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 0620 (ITAT-MUMBAI)
• Duration Of Justice: 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 31-10-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIM KUMAR MODI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES SMC, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA NO. 6211/MUM/2018 ASSESSMENT YEAR : 2010-11 INCOME TAX OFFICER-27(3)(2), MUMBAI VS. SMT. SANGITA A. BHATIA, PROP: M/S. SANGITA SALES CORPN., 12/4, BORLA CHS, C.G.ROAD, CHEMBUR, MUMBAI [PAN : AFFPB4041N] (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI ASHIM KUMAR MODI, DR RESPONDENT BY : MS. DINKLE HARIA, DATE OF HEARING : 09-09-2019 DATE OF PRONOUNCEMENT : 16-09-2019 O R D E R PER RAJESH KUMAR, A.M: THIS APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX(APPEALS)-25, MUMBAI, DATED 06-08-2018. 2. AT THE TIME OF HEARING, IT HAS BEEN BROUGHT TO OUR NOT ICE THAT AS PER THE CBDT CIRCULARS NO.03/2018 DATED 11-07-2018 AND CIRCULAR NO.17 OF 2019 DATED 9 TH AUGUST, 2019, THE TAX LIMIT FOR FILING OF APPEAL BY THE REVENU E BEFORE THE TRIBUNAL HAS BEEN FIXED AT RS.50.00 LAKHS. AFTER H EARING BOTH THE SIDES AND PERUSING THE RECORDS AS PLACED BEF ORE US, ITA NO. 6211/MUM/2018 : 2 : WE FOUND THAT THE APPEAL IS COVERED BY THE AFORESAID C IRCULAR AND IS, THEREFORE, NOT MAINTAINABLE. SINCE THE TAX EFFEC T IN THIS APPEAL IS LESS THAN RS.50.00 LAKHS, WE ARE DISMISSIN G THE SAME ON ACCOUNT OF LOW TAX EFFECT AS APPARENTLY THE CAS E IS NOT COVERED BY ANY OF THE EXCEPTIONS IN THE CIRCULAR. H OWEVER THE REVENUE IS AT LIBERTY TO SEEK RECALL OF THE ORDER, IF THIS CASE IS FOUND TO BE FALLING WITHIN THE EXCEPTIONS MENTIONED IN THE CIRCULARS CITED ABOVE. 3. IN THE RESULT, THE APPEAL FILED BY REVENUE IS DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH SEPTEMBER, 2019 SD/- SD/- (RAVISH SOOD) (RAJESH KUMAR) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /MUMBAI; /DATED : 16-09-2019 TNMM / COPY OF THE ORDER FORWARDED TO : 1. !' / THE APPELLANT 2. #!' / THE RESPONDENT 3. $ % ( ) / THE CIT(A), MUMBAI 4. $ % / CIT, MUMBAI 5. ()* +, , $ .+,$/ , / DR, ITAT, MUMBAI 6. *012 / GUARD FILE ITA NO. 6211/MUM/2018 : 3 : $ / BY ORDER, # //TRUE COPY// / $ (DY./ASST. REGISTRAR) $ .+,$/, / ITAT, MUMBAI