ITO 25(3)(3), MUMBAI V. LEELADEVI JASRAJ PUROHIT, MUMBAI

ITA 6626/MUM/2012

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 3747 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 15-03-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 01-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: M MURLIDR
• Assessee Lawyers: PRIYA BHALWAL
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAJENDRA, ACCOUNTANT MEMBER ITA NO.6626/MUM/2012 ASSESSMENT YEAR-2008-09 ITO - 25(3)(3 ) C-11, R.NO.304, 3 RD FLOOR, PRATYAKSHAKAR BHAVAN BANDRA-KURLA COMPLEX, BANDRA (E) MUMBAI-400 051. / VS. SMT. LEELADEVI JASRAJ PUROHIT, 502-D, MADHU VIHAR CHSK, M.G. ROAD, X-LANE NO.4, PATEL NAGAR, KANDIVALI (EAST) MUMBAI-400101 PAN NO. AHZPB0996J ( / APPELLANT) ( / RESPONDENT) / REVENUE BY SHRI M. MURLI-DR !' / ASSESSEE BY MS. PRIYA BHALWAL % '& / DATE OF HEARING : 15/03/2016 % '& / DATE OF ORDER: 15/03/2016 SMT. LEELADEVI J. PUROHIT ITA NO.6626/MUM/2012 2 / O R D E R THE REVENUE IS AGGRIEVED BY THE IMPUGNED ORDER DATE D 08/08/2012, OF THE LD. FIRST APPELLATE AUTHORITY, M UMBAI. 2. DURING HEARING OF THIS APPEAL, THE LD. COUNSEL FOR THE ASSESSEE, MS. PRIYA BAHAL, AT THE OUTSET, BROUGHT TO OUR NOTICE THAT THE TAX EFFECT IN THE PRESENT APPEAL IS BELOW PRESCRIBED MONETARY LIMIT. THIS FACTUAL MATRIX WAS NOT CONTROV ERTED BY THE LD. DR, SHRI M. MURLI. 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. IT IS NOT ED THAT THE TAX EFFECT IN THE PRESENT APPEAL IS BELOW PRESCRIBE D MONETARY LIMIT OF RS.10 LAKH FOR FILING THE APPEAL BEFORE TH E TRIBUNAL. THE CBDT ISSUED INSTRUCTION NO.21 OF 2015, DATED 10/12/ 2015 (F NO.279/MISC./142/2007-IT(PT), APPLICABLE WITH RETRO SPECTIVE EFFECT, WHEREIN, THE DEPARTMENT WAS ADVISED/DIRECTE D BY THE BOARD NOT TO FILE APPEAL IN THE CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE FOLLOWING MONETARY LIMIT.:- SL. NO. APPEALS IN INCOME TAX MATTERS MONETARY LIMIT (IN RS.) 1. BEFORE ITAT 10,00,000/ - 2. U/S 260 A BEFORE HONBLE HIGH COURT 20,00,000/ - 3. BEFORE HONB LE SUPREME COURT 25,00,000/ - SMT. LEELADEVI J. PUROHIT ITA NO.6626/MUM/2012 3 SINCE, THE TAX EFFECT IS BELOW PRESCRIBED MONETARY LIMIT, THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE. FINALLY, THE APPEAL OF THE REVENUE IS DISMISSED AS NOT MAINTAINABLE. THIS ORDER WAS PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF LD. REPRESENTATIVE FROM BOTH SIDES AT T HE CONCLUSION OF THE HEARING ON 15/03/2016. SD/- SD/- (RAJENDRA) (JOGINDER SINGH) '# / ACCOUNTANT MEMBER $# / JUDICIAL MEMBER MUMBAI; ) DATED : 15/03/2016 F{X~{T? P.S/. . . %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. + + ,' ( ) / THE CIT, MUMBAI. 4. + + ,' / CIT(A)- , MUMBAI 5. /01 '2 , + & 23 , / DR, ITAT, MUMBAI 6. 14 5 / GUARD FILE. / BY ORDER, /' ' //TRUE COPY// / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI