ITO 14(1)(3), MUMBAI V. ANOOPKUMAR D RAIMALANI, MUMBAI

ITA 6713/MUM/2014

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 2032 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 05-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

A IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ./ I.T.A. NO. 6713 /MUM/2014 ( / ASSESSMENT YEAR : 2007-08) ./ I.T.A. NO. 6714 /MUM/2014 ( / ASSESSMENT YEAR : 2008-09) THE INCOME TAX OFFICER 14(1)(3), ROOM NO. 204, 2 ND FLOOR, EARNEST HOUSE, NARIMAN POINT, MUMBAI 400 021. / V. SHRI ANOOP KUMAR D. RAIMALANI, 2 ND FLOOR, 108 ZAVERI BAZAR, MUMBAI- 400 002. ./ PAN : AAAPR 8626H ( / APPELLANT ) .. ( / RESPONDENT ) ./ I.T.A. NO. 6903 /MUM/2014 ( / ASSESSMENT YEAR : 2008-09) THE INCOME TAX OFFICER 14(1)(3), ROOM NO. 204, 2 ND FLOOR, EARNEST HOUSE, NARIMAN POINT, MUMBAI 400 021. / V. SMT. MEENA G. HIRANI, 1901, 19 TH BFLOOR, ADITYA TOWER, V.P. ROAD, OPP. SIKKA NAGAR, MUMBAI- 400 004. ./ PAN : AAXPH 6619P ( / APPELLANT ) .. ( / RESPONDENT ) ./ I.T.A. NO. 2581 /MUM/2015 ( / ASSESSMENT YEAR : 2008-09) THE INCOME TAX OFFICER 31(1)(5), PRATYAKSHA KAR BHAVAN, C-11, ROOM NO. 707, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI 400 050. / V. SHRI HEMANT G. KOTHARI, 8, SANJU APARTMENTS, S.V. ROAD, PIRAMAL NAGAR, GOREGAON (WEST) MUMBAI- 400 062. ./ PAN : AFPPK6586B ITA 10 APPLS 2 ( / APPELLANT ) .. ( / RESPONDENT ) ./ I.T.A. NO. 2582 /MUM/2015 ( / ASSESSMENT YEAR : 2008-09) THE INCOME TAX OFFICER 31(1)(5), PRATYAKSHA KAR BHAVAN, C-11, ROOM NO. 707, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI 400 050. / V. SHRI GANESH U. KOTHARI, HUF, B/6, SANJU APARTMENTS, SV ROAD, PIRAMAL NAGAR, GOREGAON (WEST) MUMBAI- 400 062. ./ PAN : AACHG4660E ( / APPELLANT ) .. ( / RESPONDENT ) ./ I.T.A. NO. 3384 /MUM/2015 ( / ASSESSMENT YEAR : 2008-09) DCIT 2(3)(1), 5 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 400 020. / V. M/S TAHILIANI DESIGN PVT. LTD., 130/132, GREAT WESTERN BLDG., S.B. SINGH MARG, FORT, MUMBAI- 400 001. ./ PAN : AABCT7453L ( / APPELLANT ) .. ( / RESPONDENT ) ./ I.T.A. NO. 2440 /MUM/2015 ( / ASSESSMENT YEAR : 2009-10) THE INCOME TAX OFFICER 29(2)(1), PRATYAKSHA KAR BHAVAN, C-10, ROOM NO. 201, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI 400 051. / V. KIRTI K. MEHTA, SHOP NO. 25, SHARMILA APARTMENT, BALREJESHWAR ROAD, MULUND (W), MUMBAI- 400 080. ./ PAN : AACPM6132B ( / APPELLANT ) .. ( / RESPONDENT ) ITA 10 APPLS 3 ./ I.T.A. NO. 3819 /MUM/2015 ( / ASSESSMENT YEAR : 2010-11) DCIT 28(2), 3 RD FLOOR, VASHI RLY STATION COMPLEX, VASHI, NAVI MUMBAI 400 703. / V. SHRI NARESH T AIDASANI, 415, ARENJA CORNER, 4 TH FLOOR, SECTOR 17, VASHI, NAVI MUMBAI 400 705. ./ PAN : ADYPA6970A ( / APPELLANT ) .. ( / RESPONDENT ) ./ I.T.A. NO. 3406 /MUM/2015 ( / ASSESSMENT YEAR : 2010-11) ACIT 27(1), ROOM NO. 411, 4 TH FLOOR, TOWER NO. 6, VASHI STATION COMPLEX, MUMBAI 400 703. / V. SHRI GEORGE UNNY CHALAPURAM, M/S XYPOID, 312, BEZPLA COMMERCIAL COMPLEX, CHEMBUR, MUMBAI- 400 071. ./ PAN : ADQPB8851M ( / APPELLANT ) .. ( / RESPONDENT ) ./ I.T.A. NO. 2621 /MUM/2015 ( / ASSESSMENT YEAR : 2010-11) ACIT CIR. 29(2), ROOM NO. 202, 2 ND FLOOR, C-10 BLDG., PRATYAKSHA KAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI 400 051. / V. MATHEW ANTHONY DSOUZA, 1, PATIL COMPOUND, LBS MARG, BHANDUP (W), MUMBAI- 400 078. ./ PAN : AECPD0156N ( / APPELLANT ) .. ( / RESPONDENT ) REVENUE BY SHRI SANJEEV KASHYAP ASSESSEE BY : NONE / DATE OF HEARING : 28-12-2015 / DATE OF PRONOUNCEMENT : 28-12-2015 ITA 10 APPLS 4 !' / O R D E R PER BENCH : THESE ARE A BUNCH OF TEN APPEALS, ALL FILED BY THE REVENUE ARE DECIDED BY THIS COMMON ORDER AS THE APPEALS ARE DISPOSED OF BECAUSE THE TAX EFFECT IN EACH OF THE APPEALS IS LESS THAN RS. 10 LACS AS PER THE LATEST CBDT CIRCULAR NO. 21/2015, F. NO. 279/MISC.142/2007-ITJ (PT) DATE D 10 TH DECEMBER, 2015 ISSUED BY CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA. 2. THE LD. D.R. SUBMITTED THAT TAX EFFECT INVOLVED IN EACH OF THESE APPEALS ARE LESS THAN RS. 10 LACS AND THE CBDT CIRCULAR NO. 21/2015 IS APPLICABLE TO THESE APPEALS AND THE APPEALS ARE NOT MAINTAINABLE/ NOT PRESSED IN TERMS OF CBDT CIRCULAR NO 21/2015 DATED 10/12/2015. THE LD. DR SUBMITTED THAT AS PER THE LATEST CBDT CIRCULAR NO. 21/2015, F. NO. 27 9/MISC.142/2007-ITJ (PT) DATED 10 TH DECEMBER, 2015 ISSUED BY CENTRAL BOARD OF DIRECT T AXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNM ENT OF INDIA, NO APPEAL SHALL BE FILED BY THE REVENUE IN RESPECT OF AN ASSE SSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMI T SPECIFIED IN PARA 3 OF THE CIRCULAR PARA 3 OF THE CIRCULAR NO. 21/2015 S NO. APPEALS IN INCOME TAX MATTERS MONETARY LIMIT (IN RS) 1 BEFORE APPELLATE TRIBUNAL 10,00,000/ - 2 BEFORE HIGH COURT 20,00,000/ - 3 BEFORE SUPREME COURT 25,00,000/ - IN THE SAID CIRCULAR VIDE PARA 10, IT IS STIPULATE D THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEAL S TO BE FILED HENCEFORTH IN ITA 10 APPLS 5 HIGH COURTS/TRIBUNALS. PENDING APPEALS BELOW THE S PECIFIED TAX LIMITS IN MAY BE WITHDRAWN/NOT PRESSED. 3. KEEPING IN VIEW THE CBDT CIRCULAR NO. 21/2015 DA TED 10 TH DECEMBER, 2015 WHICH IS APPLICABLE FROM RETROSPECTIVE EFFECT AND IS ALSO APPLICABLE TO PENDING APPEALS AND ALSO IN VIEW OF DR STATING BEFO RE US THAT THESE APPEALS ARE NOW NOT MAINTAINABLE/NOT PRESSED IN VIEW OF THE ABOVE CBDT CIRCULAR, WE HOLD THAT THE TEN APPEALS FILED BY THE REVENUE WHIC H ARE COVERED BY THIS ORDER INVOLVING TAX EFFECT LESS THAN RS. 10 LACS ARE NOT MAINTAINABLE AND ARE DISMISSED BEING NOT PRESSED. HOWEVER, THE REVENUE I S AT LIBERTY TO FILE AN APPLICATION FOR RECALL OF THESE APPEALS IN ACCORDAN CE WITH LAW, IF AT ANY STAGE IT IS FOUND THAT TAX EFFECT IS MORE THAN RS 10 LACS OR THE REVENUE WANTS TO AGITATE THE MATTER IN ACCORDANCE WITH THE PROVISION S/CLAUSES AS CONTAINED IN THE AFORE-STATED CIRCULAR. WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE APPEALS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28 TH DECEMBER, 2015. !' # $% &! ' 28-12-2015 ( ) SD/- SD/- (SANJAY GARG) (RAMIT KOCHAR) JUDICIAL MEMBER ACCOUNTANT MEMBER $ 8 MUMBAI ; &! DATED 28-12-2015 [ .9../ R.K. R.K. R.K. R.K. , EX. SR. PS ITA 10 APPLS 6 ! '#$% &%# / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. : ( ) / THE CIT(A)- CONCERNED, MUMBAI 4. : / CIT- CONCERNED, MUMBAI 5. =>( 99?@ , ?@ , $ 8 / DR, ITAT, MUMBAI H BENCH 6. (BC D / GUARD FILE. ' / BY ORDER, = 9 //TRUE COPY// (/') * ( DY./ASSTT. REGISTRAR) , $ 8 / ITAT, MUMBAI