DCIT 10(3), MUMBAI V. BLACK & VEATCH CONSULTING P.LTD, MUMBAI

ITA 6711/MUM/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 1401 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-12-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 14-10-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 19-11-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: NIKET SAMPAT
• Keywords: Retrospective amendment; Tax effect

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, B MUMBAI , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER, AND SHRI RAM IT KOCHAR, ACCOUNTANT MEMBER ITA NO.6711/MUM/2013 ASSESSMENT YEAR: 2009-10 DCIT-10(3), ROOM NO.451, 4 TH FLOOR, AAYAKAR BHAVAN, MAHARSHI KARVE ROAD, MUMBAI-400020 / VS. M/S BLACK & VEATCH CONSULTING PVT. LTD. 101/102, A-WING, KENSINGTON SEZ AREA, HIRANANDANI BUSINESS PARK, HIRANANDANI GARDENS, POWAI, MUMBAI-400076 ( / REVENUE) ( ! ' /ASSESSEE) PAN. NO.AACCB0522D # $ % ' & / DATE OF HEARING : 27/12/2016 % ' & / DATE OF ORDER: 27/12/2016 !' / REVENUE BY MS. RAMA PRIYA RAGHAVAN ! ' !' / ASSESSEE BY SHRI NIKET SAMPAT ITA NO. 6711/MUM/2013 M/S BLACK &VEATCH CONSULTING PVT. LTD. 2 / O R D E R PER JOGINDER SINGH (JUDICIAL MEMBER) THE REVENUE IS AGGRIEVED BY THE IMPUGNED ORDER DATED 23/09/2013 OF THE LD. FIRST APPELLATE AUTHORI TY, MUMBAI, ON THE GROUNDS STATED IN THE GROUNDS OF APP EAL. 2. DURING HEARING OF THIS APPEAL, AT THE OUTSET, SH RI NIKET SAMPAT, LD. COUNSEL FOR THE ASSESSEE CONTENDED THAT IN THE PRESENT APPEAL, THE TOTAL TAX EFFECT IS BELOW PRESC RIBED MONETARY LIMIT OF RS.10 LAKH FOR FILING THE APPEAL BEFORE THIS TRIBUNAL. THE LD. DR, MS. RAMA PRIYA RAGHAVAN, DID NOT CONTROVERT THE FACTUAL MATRIX. 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD . IN VIEW OF THE ABOVE, IT IS NOTED THAT THE TAX EFFECT IN THE PRESE NT APPEAL IS BELOW PRESCRIBED LIMIT OF RS.10 LAKH FOR FILING THE APPEAL BEFORE THE TRIBUNAL, AS CONTAINED IN CBDT INSTRUCTI ON NO.21 OF 2015, DATED 10/12/2015 (F NO.279/MISC./142/2007-IT(PT), APPLICABLE WITH RETROSPECTIVE EFFECT, WHEREIN, THE DEPARTMENT WAS ADVISED/DIRECTED BY THE BOARD NOT TO FILE APPEAL I N THE CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE FOLL OWING MONETARY LIMIT.:- SL. NO. APPEALS IN INCOME TAX MATTERS MONETARY LIMIT (IN RS.) 1. BEFORE ITAT 10,00,000/ - 2. U/S 260 A BE FORE HONBLE HIGH COURT 20,00,000/ - 3. BEFORE HONBLE SUPREME COURT 25,00,000/ - ITA NO. 6711/MUM/2013 M/S BLACK &VEATCH CONSULTING PVT. LTD. 3 IN VIEW OF THE ABOVE INSTRUCTION, SINCE, THE TAX EF FECT IS LESS THAN RS.10,00,000/-, CONSEQUENTLY, THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE, THEREFORE, DISMISSED. 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 OF BOTH SIDES AT THE CONCLUSION OF THE HEARING ON 27/12/2016. SD/- SD/- ( RAMIT KOCHAR ) (JOGINDER SINGH) #'$ / ACCOUNTANT MEMBER %'$ /JUDICIAL MEMBER # $ MUMBAI; ' DATED : 27/12/2016 F{X~{T? P.S / /. . . &%'()*)+' / COPY OF THE ORDER FORWARDED TO : 1. )*+, / THE APPELLANT (RESPECTIVE ASSESSEE) 2. -.+, / THE RESPONDENT. 3. / / # 0' ( )* ) / THE CIT, MUMBAI. 4. / / # 0' / CIT(A)- , MUMBAI, 5. 23 -' , / )*& ) 4 , # $ / DR, ITAT, MUMBAI 6. 5 6$ / GUARD FILE. ' / BY ORDER, .2*' -' //TRUE COPY// /' (DY./ASSTT. REGISTRAR) , # $ / ITAT, MUMBAI