DCIT - 25(2), MUMBAI V. MANGALSINGH M RATHOD, MUMBAI

ITA 7096/MUM/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 2688 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-10-2016
• Appeal Filed By: Department
• Bench Allotted: B
• Next Hearing Date: 19-11-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 04-12-2013
• Court: TRIBUNAL
• Department Lawyers: B SATYANARAYANA RAO
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER I.T.A. NO.7096/M/2013 (ASSESSMENT YEAR: 2009 - 2010 ) DCIT 25(2), R.NO. 108, 1 ST FLOOR, BLDG NO.C - 11, PRATYAKSHAKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI 400 051. / VS. MANGALSINGH M RATHOD, B - 406, MAYUR CHS LTD., SODAWLA CROSS LANE, BORIVALI (W), MUMBAI - 400092. ./ PAN : AAIPR6967M ( / APPELLANT) .. ( / RESPONDENT ) / APPELLANT BY : SHRI B. SATYANARAYANA RAO, DR / RESPONDENT BY : NONE / DATE OF HEARING : 04 .10.2016 / DATE OF PRONOUNCEMENT : 04 .10.2016 / O R D E R PER D. KARUNAKARA RAO, AM: THIS APPEAL FILED BY THE REVENUE ON 04.12.2013 IS AGA INST THE ORDER OF THE CIT (A) - 35 , MUMBAI DATED 09.09.2013 FOR THE ASSESSMENT YEAR 2009 - 2010 . 2. BEFORE US, NONE APPEARED ON TO REPRESENT THE CASE OF THE ASSESSEE. CONSIDERING THE LOW TAX EFFECT, INVOLVED IN THIS APPEAL, WE PROCEED TO ADJUDICATE THIS APPEAL WITH THE HELP OF THE LD DR. AFTER HEARING THE LD DR FOR THE REVENUE AND ON PERUSAL OF THE ORDERS OF THE REVE NUE AUTHORITIES AS WELL AS THE RELEVANT MATERIAL PLACED BEFORE US, WE FIND, THE TAX EFFECT IN THIS CASE IS 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. CONSIDERING THE SAME, THE PRESENT APPEAL FILED BY THE REVENUE IS REQUIRED TO BE DISMISS ED SINCE, THE SAME IS NOT MAINTAINABLE. WE ORDER ACCORDINGLY. 3. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 4 TH OCTOBER, 2016. SD/ - S D/ - ( AMARJIT SINGH ) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; 04 .10.2016 . . ./ OKK , SR. PS / 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 . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI