ITO 17(3)(4), MUMBAI V. RANI MADANAL BAJAJ, MUMBAI

ITA 6601/MUM/2013

• Counselvise Citation: [2018] 124 COUNSELVISE.COM (IT) 9840 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 10 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 11-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: E SRIDHAR
• Assessee Lawyers: BADRESH DOSHI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D , BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI , JM ITA NO. 6601 / MUM/20 13 ( ASSESSMENT YEAR : 2007 - 08 ) ITO 17(3)(4) 615, PIRAMAL CHAMBERS LALBAUG, MUMBAI 400 012 VS. SMT. RANI MADANLAL BAJAJ D/504, PIONEER HERITAGE, NO.11, DAULAT NAGAR SANTACRUZ (W) MUMBAI 400 064 PAN/GIR NO. AAPPB7952D ( APPELLANT ) .. ( RESPONDENT ) REVENUE BY SHRI E. SRIDHAR ASSESSEE BY SHRI BADRESH DOSHI DATE OF HEARING 19 / 09 /201 8 DATE OF PRONOUNCEMENT 25 / 09 /201 8 / O R D E R PER R.C.SHARMA (A.M) : THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF CIT(A) - 29, MUMBAI DATED 19/08/2013 FOR A.Y.2007 - 08 IN THE MATTER OF ORDER PASSED U/S.143(3) OF THE IT ACT, 1961. 2. WE HAVE HEARD LD. DE PARTMENTAL REPRESENTATIVE AND PERUSED THE MATERIALS AVAILABLE ON THE RECORD IN RESPECT OF THE ABOVE APPEAL. IT IS OBSERVED THAT THE DEMAND/TAX EFFECT IN THE REVENUE AP PEAL IS NOT EXCEEDING RS. 20 LAKH S. UNDER THE POWER VESTED BY SEC. 268A(1) OF THE I T. A CT, CBDT HAS RECENTLY ISSUED CIRCULAR NO. 3/2018 DATED 11.07.2018 INSTRUCTING THE AUTHORITIES BELOW THAT DEPARTMENTAL APPEAL SHOULD NOT BE ITA NO. 6601/MUM/2013 SMT. RANI MADANLAL BAJAJ 2 FILED BEFORE 1TAT WHERE THE DEMAND/TAX EFF ECT DOES NOT EXCEED RS. 20 LAKH S. THE CIRCULAR SPECIFICALLY MENTIONS TH AT THE INSTRUCTIONS ARE APPLICABLE TO ALL PENDING APPEALS ALSO. 6. SUBJECT TO SOME EXCEPTIONS, IT IS FURTHER DIRECTED BY CBDT THAT ALL THE DEPARTMENTAL APPEALS PENDING BEFORE ITAT WHERE THE DEMAND/TAX EFFECT IS LESS THAN 20 LA KH S SHOULD BE EITHER WITHDRAW N OR NOT PRESSED BY THE DEPARTMENTAL REPRESENTATIVE. 7. THE PRESENT APPEAL IS NOT COVERED BY ANY EXCEPTIONS MENTIONED IN THE SAID CBDT CIRCULAR. SINCE THE TAX DEMAND IN DISPUTE IN THIS DEPARTMENTAL APPEAL DOES NOT EXCEED THE LIMIT OF RS. 20 LA KH S AS SET O UT BY CBDT, SUCH APPEAL IS NOT MAINTAINABLE IN VIEW OF FORE GOINGS. ACCORDINGLY THE APPEAL OF THE DEPARTMENT IS DISMISSED AS NOT PRESSED/WITHDRAWN AND HENCE INFRUCTUOUS. 8. IN THE RESULT, THE APPEAL OF REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COU RT ON THIS 25 / 09 / 201 8 SD/ - ( RAM LAL NEGI ) SD/ - (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED 25 / 09 /201 8 KARUNA SR. PS COPY OF THE ORDER FORWARDED TO : BY ORDER, ( ASSTT. REGI STRAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY//