ITO 25(3)(2), MUMBAI V. DHANANJAY M . PANDEY, MUMBAI

ITA 6452/MUM/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 3965 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 08-07-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 01-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B S BIST

Judgement Text

2/- IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, MUM BAI , BEFORE SHRI RAJENDRA, A.M. AND SHRI RAMLAL NEGI, J. M. ./I.T.A. NO.6452/MUM/2013 , / ASSESSMENT YEAR: 2009-10 ITO 25(3)(2) BKC,BANDRA(EAST) MUMBAI-400 054. VS. DHANANJAY M PANDEY B-104-5,ANANT APARTMENT,THAKUR VILLAGE,KANDIVILI(E)MUMBAI-400101 PAN:AHJPP9612M ./I.T.A.NO. 1147/MUM/2013 / ASSESSMENT YEAR: 2008-09 ASST. CIT-13(3), 427,AAYAKAR BHAVAN, 4 TH FLOOR M.K. ROAD,MUMBAI-400 020. VS. RAJESH S SANGHVI,26,LATIF HOUSE, L T ROAD,MASJID,MUMBAI-400009 PAN:AADPS3889C ./I.T.A. NO. 7075/MUM/2013 / ASSESSMENT YEAR: 2007- 08 ITO-17(1)(2),7 TH FLOOR, ROOM NO. 119, PIRAMAL CHAMBERS, LALBAUG , MUMBAI-400 012 VS. DHARMESH M PATEL,118 NARAYAN UDYOG BHAVAN,LALBAUG IND. ESTATE, LALBAUG,MUMBAI-12 PAN: AADPP5216G P ./I.T.A. NO.1589/MUM/2014, / ASSESSMENT YEAR: 2009- 10 DCIT-3(1), 432 AAYAKAR BHAVAN, 4 TH FLOOR M.K. ROAD,MUMBAI-400 020. VS. DRAFT FCB ULKA ADVERTISING PVT.LTD. 4 TH FLOOR,NIRMAL,NARIMAN POINT, MUMBAI-20 PAN: AAACU0566E ( /APPELLANT ) ( / RESPONDENT ) REVENUE BY: SHRI B.S.BIST, ASSESSEE BY: S/SH.DINESH KANABAR,S S FADKAR,BIRAJ MEHAT( FOR AP PEAL NO.2,3,4-NONE FOR SN.1) / DATE OF HEARING:15.02.2016 / DATE OF PRONOUNCEMENT:15.02.2016 ,1961 254(1) ORDER U/S.254(1)OF THE INCOME-TAX ACT,1961(ACT) PER BENCH - THE ABOVE APPEALS WERE FILED BY THE ASSESSING OFFIC ERS (AO.S) RAISING VARIOUS GROUNDS OF APPEAL FOR THE ASSESSMENT YEARS MENTIONED ABOVE.THE TAX EF FECT INVOLVED IN ALL THE FOUR CASES IS BELOW THE MONETARY LIMIT,(RS.10,00,000/-) PRESCRIBED BY THE CENTRAL BOARD OF DIRECT TAXES (CBDT), VIDE ITS CIRCULAR NO.21/2015(F.NO.279/MISC. 142/200 7-ITJ (PT.) DATED 10 TH DECEMBER, 2015. 2. NONE APPEARED ON BEHALF OF THE FIRST ASSESSEE,AS ST ATED EARLIER.AUTHORISED REPRESENTATIVES FRO THE APPEALS AT S.N.2,3 AND 4 APPEARED.THE DEPARTMEN TAL REPRESENTATIVE (DR),ON A QUERY BY THE BENCH,FAIRLY CONCEDED THAT THE TAX INVOLVED IN ALL THE ABOVE FOUR CASES WAS LESS THAN RS.10.00 LACS. CONSIDERING THESE FACTS,WE DISMISS THE APPEAL S HOLDING THEM AS NOT MAINTAINABLE. AS A RESULT, APPEAL FILED BY TH E ASSESSING OFFICERS STANDS DISMISSED. . ITA NOS.6452/13+3(TE) 2 ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH FEBRUARY, 2016. 15 , 2016 SD/- SD/- ( / RAMLAL NEGI) ( / RAJENDRA) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI; DATED : 15.02.2016. JV.SR.PS. / COPY OF THE ORDER FORWARDED TO : 1. APPELLANT / 2. RESPONDENT / 3. THE CONCERNED CIT(A)/ , 4. THE CONCERNED CIT / 5. DR D BENCH, ITAT, MUMBAI / , , . . . 6. GUARD FILE/ //TRUE COPY// / BY ORDER, / DY./ASST. REGISTRAR , /ITAT, MUMBAI.