ITO 22(1)(2), NAVI MUMBAI V. HARESH M HINDOCHA, MUMBAI

ITA 629/MUM/2012

• Counselvise Citation: 62919914 RSA 2012
• Duration Of Justice: 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-04-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 25-04-2012
• Assessment Year: 2008-2009
• Appeal Filed On: 31-01-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K JALALI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: MUMBAI BEFORE SHRI R.S. PADVEKAR, JUDICIAL MEMBER ITA NO.629/MUM/2012 (ASSESSMENT YEAR: 2008-09) ASSTT. COMM. OF INCOME-TAX-12(3), R.NO.213, AAYAKAR BHAVAN, M. K. ROAD, MUMBAI -400 020 ...... APPELLANT VS SHRI HARESH M. HINDOCHA, 8, RISHBHDEV, VALLABH, BAUG LANE, GHATKOPAR (E), MUMBAI -400 077 ..... RESPONDENT PAN: AAWPH 1212 M APPELLANT BY: SHRI R.K. JALALI RESPONDENT BY: SHRI SATISH R. MODY DATE OF HEARING: 25.04.2012 DATE OF PRONOUNCEMENT: 30.04.2012 O R D E R R.S. PADVEKAR , JM : THE REVENUE HAS FILED THIS APPEAL CHALLENGING THE I MPUGNED ORDER OF THE LD. CIT (A)-33, MUMBAI DATED 29.11.201 1 FOR THE A.Y. 2008-09. 2. I HAVE HEARD THE PARTIES. IT IS SEEN THAT THE T OTAL INCOME ASSESSED BY THE A.O. IS ` 2,35,000/-. THUS THE TAX EFFECT IN THIS APPEAL IS LESS THAN ` 3 LAKHS AND AS PER THE INSTRUCTIONS ISSUED BY THE CBDT, MINIMUM MONETARY LIMIT IS FIXED FOR FILING TH E APPEAL BEFORE THE TRIBUNAL. IN THE PRESENT CASE, QUANTUM OF PENALTY IS ` 2,35,000/- WHICH IS BELOW ` 3 LAKHS. THE C.B.D.T. HAS ISSUED INSTRUCTIONS TO ALL THE CHIEF COMMISSIONERS/COMMISSIONERS THAT WHERE TH E TAX EFFECT IS LESS THAN ` 3 LAKHS, THEN THE APPEAL SHOULD NOT BE FILED IN TH E TRIBUNAL. MOREOVER, INSTRUCTIONS ISSUED BY THE CBD T PUTTING CEILING FOR APPROACHING THE TRIBUNAL HAS BEEN CONSIDERED BY HONBLE HIGH ITA 629/M/2012 SHRI HARESH M. HINDOCHA 2 COURT OF BOMBAY IN THE CASE OF CIT VS. PITHWA ENGIN EERING 276 ITR 519 AND HELD THAT INSTRUCTION IS APPLICABLE TO PEND ING APPEALS ALSO. MOREOVER IN THE CASE OF MADHUKAR K. INAMADAR 318 IT R 149 (BOM) THEIR LORDSHIPS HAVE HELD THAT THE CIRCULAR NO.3 OF THE CBDT DATED 09.01.2011 IS APPLICABLE TO THE APPEALS PENDING FOR ADMISSION OR FOR FINAL DISPOSAL. AS PER THE SAID INSTRUCTIONS PRESE NT APPEAL IS NOT MAINTAINABLE AS A.O. HAS NO AUTHORITY TO FILE THE S AME. I, THEREFORE, RESPECTFULLY FOLLOWING THE DECISIONS OF THE HONBLE JURISDICTIONAL HIGH COURT, CITED SUPRA, DISMISS THE APPEAL FILED BY THE REVENUE AS NOT MAINTAINABLE. 3. IN THE RESULT, REVENUES APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY OF 3 0TH APRIL, 2012. SD/- ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI, DATE: 30TH APRIL, 2012 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A)-33, MUMBAI. 4) THE CIT-22, MUMBAI. 5) THE D.R. SMC BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN