ITO WD 1(1), KALYAN V. ASHISH RADHESHYAM BERIA, THANE

ITA 677/MUM/2016

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 8276 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2017
• Appeal Filed By: Department
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 10-02-2016
• Court: TRIBUNAL
• Department Lawyers: MRS BEENA SANTOSH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA NO.677/M/2016 (AY 2009 - 2010) INCOME TAX OFFICER, WARD 1(1), KALYAN. / VS. SHRI ASHISH RADHESHYAM BERIA, H.NO. 305 / 602, JASMOHAN APT COLLEGE ROAD NEAR VIDHYASHRAM POST OFFICE, BHIWANDI, DIST THANE. ./ PAN : AHEPB3278N ( / APPELLANT) .. ( / RESPONDENT ) C.O. NO.167/M/2016 (ARISING OUT OF ITA NO.677/M/2016) (AY 2009 - 2010) SHRI ASHISH RADHESHYAM BERIA, H.NO. 305 / 602, JASMOHAN APT COLLEGE ROAD NEAR VIDHYASHRAM POST OFFICE, BHIWANDI, DIST THANE. / VS. INCOME TAX OFFICER, WARD 1(1), KALYAN. ./ PAN : AHEPB3278N ( / APPELLANT) .. ( / RESPONDENT ) / ASSESSEE BY : SHRI SHAILESH PARMAR / R EVENUE BY : MRS. BEENA SANTOSH, DR / DATE OF HEARING : 22 .02.2017 / DATE OF PRONOUNCEMENT : 22 .02.2017 / O R D E R PER D. KARUNAKARA RAO, AM: THE CAPTIONED APPEAL IS FILED BY THE REVENUE ON 10.02.2016 AND CROSS OBJECTION NO.167/M/2016 IS FILED BY THE ASSESSEE ON 04.10.2016. BOTH THESE APPEALS ARE FILED AGAINST THE ORDER OF THE CIT (A) - 1, MUMBAI DATED 27.11.2015. SINCE, THE ISSUES RAISED IN THESE APPEALS ARE INTER - CONNECTED, THEREFORE, FOR THE SAKE OF CONVENIENCE, THEY ARE CLUBBED, HEARD COMBINEDLY AND DISPOSED OF IN THIS CONSOLIDATED ORDER. APPEAL WISE ADJUDICATION IS GIVEN IN THE FOLLOWING PARAS OF THIS ORDER. 2 2. AT THE OUTSET, LD COUNSEL FOR THE ASSESSEE BRIEFLY NARRATED THE FACTS OF THE CASE AND DEMONSTRATED THAT THE TAX EFFECT INVOLVED IN THE REVENUES APPEAL IS RS. RS. 9,71,514/ - IE BELOW RS. 10 LAKHS. THEREFORE, THIS CASE IS COVERED BY THE CBDT CIRCULAR NO.21/2015, DATED 10.12.2015 WHICH IS RELEVANT FOR THE PROPOSITION THAT THE APPEALS FILED BY THE REVENUE WITH A TAX EFFECT OF RS. 10 LAKHS AND BELOW ARE TO BE EITHER DISMISSED BY THE TRIBUNAL AS NOT MAINTAINABLE OR NOT PRESSED BY THE REVENUE. 3. AFTER HEARING BOTH THE PARTIES, WE ARE OF THE OPINION, CONSIDERING THE LOW TAX EFFECT INVOLVED IN THE PRESENT CASE IE BELOW RS. 10 LAKHS, THE APPEAL FILED BY THE REVENUE IS REQUIRED TO B E DISMISSED SINCE, THE SAME IS NOT MAINTAINABLE. ACCO RDINGLY WE ORDER. 4. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DISMISSED. 5. CONSIDERING OUR DECISION ON THE REVENUES APPEAL IN THE ABOVE PARAS OF THIS ORDER, WHEREIN THE REVENUES APPEALS IS DISMI SSED, CROSS OBJECTION RAISED BY THE ASSESSEE DOES NOT HAVE LEGS TO STAND. THEREFORE, THE CO FILED BY THE ASSESSEE IS DISMISSED AS SUCH. 6. IN THE RESULT, CO FILED BY THE ASSESSEE IS DISMISSED. 7. CONSEQUENTLY, APPEAL FILED BY THE REVENUE AND THE CO FILED BY THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 2 N D FEBRUARY, 2017. S D / - S D / - (PAWAN SINGH) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; 22.02.2017 . . ./ OKK , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 3 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI