ACIT, CIR- 4(2)(2), MUMBAI V. HIMESH FOODS PVT. LTD., MUMBAI

ITA 7278/MUM/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 1270 (ITAT-MUMBAI)
• Duration Of Justice: 11 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2013-2014
• Appeal Filed On: 19-12-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C SELVAMANI
• Keywords: Tax effect
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H , MUMBAI BEFORE SHRI R.C. SHARMA, HON'BLE ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO. 7278/MUM/2018 (A.Y: 20 13 - 14) ACIT, CIRCLE 4(2)(2) ROOM NO. 640, 6 TH FLOOR AAYAKAR BHAVAN, M.K. ROAD MUMBAI 400 020 V. M/S. HIMESH FOODS PVT. LTD., ROOM NO. 2, 1 ST FLOOR RAMCHANDRA B UILDING 280 , LOKMANYA TILAK ROAD MUMBAI 400 002 PAN: AABCH9233Q (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SHRI K.C. SELVAMANI DATE OF HEARING : 16.12.2019 DATE OF PRONOUNCEMENT : 16 . 12.2019 O R D E R PER C. N. PRASAD (JM) 1. TH IS APPEAL IS FILED BY THE REVENUE AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) 2 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 30.08.2018 FOR THE ASSESSMENT YEAR 2013 - 14 . 2. REVENUE IN ITS APPEAL HAS RAISED THE FOLLOWING GROUND: - ON THE FACTS AND THE CIRCUMSTANCES OF THE CASE AND IN LAW, THE LEARNED CIT(A) ERRED IN DELETING THE ADDITIONS MADE ON ACCOUNT OF DELAYED PAYMENTS OF PF & ESIC . 2 ITA NO.7278/MUM/2018 (A.Y: 2013 - 14) M/S. HIMESH FOODS PVT. LTD., 3. AT THE TIME OF HEARING, LD. DR FAIRLY SUBMITTED THAT TAX EFFECT ON THE ISSUE IN THE PRESENT APPEAL IS BELOW .5 0 LAC S AND IN VIEW OF THE CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019 IN F.NO.279/MISC.142/2007 - ITJ (PT) , THE APPEAL OF THE R EVENUE IS NOT MAINTAINABLE. 4. WE HAVE HEARD THE SUBMISSIONS OF LD. DR AND PERUSED THE GROUNDS OF APPEAL IN THIS APPEAL. WE FIND THAT THE TAX EFFECT IN THIS APPEAL IS LESS THAN .50 LAKHS AND T HEREFORE THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE ON ACCOUNT OF LOW TAX EF FECT IN VIEW OF THE CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019. HENCE THIS APPEAL IS DISMISSED. 5. IN THE RESULT, APP EAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 16 TH DECEMBER , 2019 SD/ - SD/ - ( R.C. SHARMA ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 16/ 1 2/2019 GIRIDHAR , S R. PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM