ITO (TDS) - 1 (2)(2), MUMBAI V. EXPERTEASE (INDIA) PVT. LTD., MUMBAI

ITA 6739/MUM/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5473 (ITAT-MUMBAI)
• Duration Of Justice: 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2005-2006
• Appeal Filed On: 29-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: CHAITANYA ANJARIA
• Keywords: Tax effect; TDS
• Section: 201(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'D BENCH, MUMBAI BEFORE JUSTICE P.P. BHATT, PRESIDENT AND SHRI G.S. PANNU, VICE PRESIDENT ITA NOS. 6738 & 6739 /MUM/2018 (ASSESSMENT YEARS: 2004-05 & 2005-06) INCOME TAX OFFICER (TDS) - 1(2)(2) ROOM NO. 808, 8TH FLOOR KG MITTAL HOSPITAL BLDG. CHARNI ROAD (W) MUMBAI 400002 VS. M/S. EXPERTEASE (INDIA) P. LTD. 601, 6TH FLOOR, MADINA HOUSE SANTAWADI LANE, ANDHERI (W) MUMBAI 400058 AABCE2693P APPELLANT RESPONDENT APPELLANT BY: SHRI CHAITANYA ANJARIA RESPONDENT BY: NONE DATE OF HEARING: 20.08.2019 DATE OF PRONOUNCEMENT: 20.08.2019 O R D E R THE CAPTIONED APPEALS FILED BY THE REVENUE PERTAINI NG TO A.Y. 2004-05 & A.Y. 2005-06 ARE DIRECTED AGAINST THE ORDERS PASS ED BY THE CIT(A)-2, MUMBAI DATED 21.09.2018 WHICH IN TURN ARISES OUT OF ORDERS PASSED BY THE ASSESSING OFFICER UNDER SECTIONS 201(1) & 201(1A) O F THE INCOME TAX ACT, 1961 (HEREINAFTER 'THE ACT') DATED 30.03.2011. 2. THE CBDT, VIDE CIRCULAR NO. 17/2019 DATED 8 TH AUGUST, 2019, HAS AMENDED PARA 3 OF CIRCULAR NO. 3/2018 DATED 11.07.2 018 MODIFYING THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPART MENT BEFORE THE TRIBUNAL. THE TAX EFFECT IN DISPUTE IN THE CAPTIONED APPEAL I S STATED TO BE BELOW THE ENHANCED MONETARY LIMIT OF ` 50 LAKHS SPECIFIED IN THE CBDT CIRCULAR DATED 08.08.2019 (SUPRA) READ WITH CIRCULAR 11.07.2018 (S UPRA). 3. IN THIS BACKGROUND, THE LEARNED D.R. APPEARING FOR THE REVENUE WAS REQUIRED TO STATE HIS POSITION; HE HAS NOT REFERRED TO ANY MATERIAL WHICH ITA NOS. 6738 & 6739/MUM/2018 M/S. EXPERTEASE (INDIA) P. LTD.. 2 WOULD SHOW THAT THE CAPTIONED APPEAL IS PROTECTED B Y ANY OF THE EXCEPTIONS PROVIDED IN PARA 10 OF THE CBDT CIRCULAR DATED 11.0 7.2018 (SUPRA) AND ITS AMENDMENT DATED 20 TH AUGUST, 2018. 4. WITHOUT GOING INTO THE MERIT OF THE ISSUES RAISED, THE CAPTIONED APPEAL IS DEEMED TO BE WITHDRAWN/NOT PRESSED AS IT S FILING IS NOT IN CONSONANCE WITH THE CBDT CIRCULAR DATED 08.08.2019 (SUPRA) READ WITH CIRCULAR 11.07.2018 (SUPRA). IT IS ALSO NOTED THAT THE HON'BLE SUPREME COURT IN THE CASE OF DCIT & ORS VS. MSEB HOLDING CO MPANY LTD. [SLP (CIVIL) NO.26373/2019 DATED 16.08.2019] HAS TAKEN C OGNIZANCE OF THE ENHANCED LIMIT WHILE DISMISSING THE SLP ARISING FRO M THE JUDGEMENT PASSED BY THE HON'BLE BOMBAY HIGH COURT IN WP NO. 3 642/2018 DATED 25.01.2019. 5. BEFORE PARTING, WE CLARIFY THAT IF ON A LATER DATE, THE REVENUE FINDS THAT FILING OF THE APPEAL IS PROTECTED BY ANY OF TH E EXCEPTIONS PROVIDED IN PARA 10 OF THE CBDT CIRCULAR 11.07.2018 (SUPRA), IT SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RECALL OF THE INSTANT ORD ER AND REINSTITUTION OF THE APPEAL FOR ADJUDICATION ON MERITS. THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION, IF ANY, AS PER THE EXTANT LAW. 6. IN CONCLUSION, BY APPLYING THE CIRCULAR DATED 08.0 8.2019 READ WITH CIRCULAR DATED 11.07.2018 (SUPRA), THE CAPTIONED AP PEALS OF THE REVENUE ARE DISMISSED AS WITHDRAWN/ NOT PRESSED. ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT AT THE CONCLUSION OF HEARING ON 20 TH AUGUST, 2019. SD/ - SD/ - G.S. PANNU JUSTICE P.P. BHATT VICE PRESIDENT PRESIDENT MUMBAI, DATED: 20 TH AUGUST, 2019 ITA NOS. 6738 & 6739/MUM/2018 M/S. EXPERTEASE (INDIA) P. LTD.. 3 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) CONCERNED 4. THE CIT - CONCERED 5. THE DR, D BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.