ITO 11(1)(1), MUMBAI V. GURDIP M, SIGH, MUMBAI

ITA 6383/MUM/2010

• Counselvise Citation: [2011] 140 COUNSELVISE.COM (IT) 56228 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2006-2007
• Appeal Filed On: 27-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K NAYAK
• Assessee Lawyers: M P MAKHIJA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G, MUMBAI BEFORE SHRI P.M. JAGTAP, A.M. AND SHRI V. DURGA RA O, J.M. ITA NOS. 6382 & 6383/MUM/2010 ASSESSMENT YEAR: 2006-07 INCOME TAX OFFICER-11(1)(1), APPELLANT ROOM NO. 436A, AAYAKAR BHAVAN, M.K. MARG, MUMBAI 400 020. VS. SHRI GURUDIP M SINGH, RESPONDENT 5-A, GIRNAR APARTMENTS, NARGIS DUTT ROAD, PALI HILL, BANDRA(W), MUMBAI 400 050 APPELLANT BY : MR. A.K. NAYAK RESPONDENT BY : MR. M.P. MAKHIJA ORDER PER V. DURGA RAO, J.M.: BOTH THESE APPEALS PERTAINING TO ONE ASSESSEE FILED BY THE REVENUE ARE DIRECTED AGAINST THE SAME ORDER OF CIT (A)-3, MUMBAI, PASSED ON 26/10/2009 FOR THE ASSESSMENT YEAR 2006-0 7. 2. WE FIND THAT BOTH THESE APPEALS FILED BY THE REV ENUE ARE DIRECTED AGAINST THE SAME ORDER OF CIT(A)-3, MUMBAI, AND IT IS THUS A CASE OF DUPLICATION OF APPEAL WRONGLY FILED BY THE REVENUE AS AGREED EVEN BY THE LEARNED D.R.. IN ANY CASE, WE FIND THAT THE TAX EFFECT INVOLVED IN THESE APPEALS FILED BY THE REVENUE IS LESS THAN RS. 3 LAKHS AND THIS POSITION HAS NOT BEEN DISPUTED EVEN BY THE LEARNED DR. AS PER THE CBDT INSTRUCTION NO. 3 OF 2011 ISSUED ON 09/02/2011 , THE MONETARY LIMIT FOR FILING OF AN APPEAL BY THE DEPARTMENT BEF ORE THE TRIBUNAL HAS BEEN REVISED TO RS. 3 LAKHS. AS DECIDED BY THE CBDT , APPEALS SHALL NOT BE FILED BY THE DEPARTMENT IN CASES WHERE TAX E FFECT DOES NOT EXCEED RS. 3 LAKHS. IN THE CASE OF CIT VS. MADHUKAR INAMDAR (HUF) ITA NOS. 6382 & 6383/M/2010 GURDIP M. SINGH 2 318 ITR 149, THE HONBLE BOMBAY HIGH COURT HAS HELD THAT CBDT INSTRUCTION FIXING ANY MONETARY LIMIT FOR FILING TH E APPEAL WOULD APPLY EVEN FOR THE PENDING CASES. KEEPING IN VIEW THE SAI D DECISION OF HONBLE JURISDICTIONAL HIGH COURT AND THE BOARD INS TRUCTION NO. 3 OF 2011 DATED 09/02/2011, WE HOLD THAT THE PRESENT APP EALS FILED BY THE DEPARTMENT INVOLVING TAX EFFECT OF LESS THAN 3 LAKH S ARE NOT MAINTAINABLE AND THE SAME, ARE, THEREFORE, DISMISS ED. 3. IN THE RESULT, BOTH THE APPEALS OF THE REVENUE A RE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 16 TH DAY OF DECEMBER, 2011. SD/- SD/- (P.M. JAGTAP) (V. DURG A RAO) ACCOUNTANT MEMBER JUDI CIAL MEMBER MUMBAI, DATED: 16 TH DECEMBER, 2011 KV COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) CONCERNED. 4) THE CIT CONCERNED. 5) THE DEPARTMENTAL REPRESENTATIVE, G BENCH, I.T .A.T., MUMBAI. BY ORDER //TRUE COPY// ASST. REGISTRAR, I.T.A.T., MUMBAI.