ACIT 20(1), MUMBAI V. KAPILDEV BALKRISHNA MITTAL, MUMBAI

ITA 704/MUM/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 3486 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2016
• Appeal Filed By: Department
• Bench Allotted: A
• Next Hearing Date: 21-01-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 31-01-2014
• Court: TRIBUNAL
• Department Lawyers: A RAMACHANDRAN
• Assessee Lawyers: AARTI DESHMUKH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) & SHRI SANJAY GARG (JM) I.T.A. NO. 704 /MUM/ 20 1 4 (ASSESSMENT YEAR 200 9 - 1 0 ) ACIT 20(1) ROOM NO. 603 6 TH FLOOR PIRAMAL CHAMBER, PAREL MUMBAI - 400 012. VS. SHRI KAPILDE V BALKRISHNA MITTAL FLAT NO. 101/102 SHASTRI NAGAR 23, WEMBLY, LOKHANDWALA ANDHERI (WEST) MUMBAI - 400 099. ( APPELLANT ) ( RESPONDENT ) PAN NO . AABPM5273C ASSESSEE BY MS. AARTI DESHMUKH DEPARTMENT BY SHRI A. RAMACHANDRAN DATE OF HEARING 24 .8 . 201 6 DATE OF PRONOUNCEMENT 24 .8 . 201 6 O R D E R PER B.R. BASKARAN (AM) : - THE APPEAL FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER DATED 19.1.2012 PASSED BY LEARNED CIT(A) - 31, MUMBAI AND IT RELATES TO A.Y. 2009 - 10. 2. AT THE TIME OF HEARING LEARN ED COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED THAT THE QUANTUM IN DISPUTE IN THIS APPEAL OF REVENUE IS ` 12,28,380/ - AND THE TAX EFFECT INVOLVED THEREIN IS LESS THAN ` 10 LAKHS. ACCORDINGLY HE SUBMITTED THAT, IN VIEW OF CIRCULAR NO. 21/2015 DATED 10.12. 2015, THE REVENUE IS PRECLUDED FROM PURSUING THIS APPEAL. 3. LEARNED DEPARTMENTAL REPRESENTATIVE DID NOT DISPUTE THE FACTUAL ASPECTS PRESENTED BY LEARNED AR. KAPILDEV BALKRISHNA MITTAL 2 4. HAVING HEARD THE RIVAL SUBMISSIONS AND ALSO TAKING INTO CONSIDERATION THE CIRCULAR OF CBDT REFERRED ABOVE, WE ARE OF THE VIEW THAT THIS APPEAL OF REVENUE IS LIABLE TO BE DISMISSED IN LIMINE. 5. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER HAS BE EN PRONOUNCED IN THE COURT ON 24. 8 .2016 SD/ - SD/ - (SANJAY GARG ) (B.R.BASKARAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; DATED : 24 / 8 / 20 1 6 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT 5. DR, ITAT , MUMBAI 6. GUARD FILE. BY ORDER, //TRUE COPY// ( DY./ASSTT. REGISTRAR) ITAT, MUMBAI PS