Appeal details
Counselvise Citation
[2018] 125 COUNSELVISE.COM (IT) 3015 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
6 month(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
10-08-2018
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
J
Assessment Year
2014-2015
Appeal Filed On
09-02-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAM LAL NEGI, JM APPEAL NO. ASSESS MENT YEAR APPELLANT RESPONDENT APPELLANT REPRESENTED BY RESPOND ENT REPRESENT ED BY ITA NO. 708 /MUM/2018 2 014 - 15 THE ACIT 2(3) (1), R. NO. 552, 5 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400020 M/S VORA FINANCIAL SERVICES PVT. LTD., 801 TO 806, 8 TH FLOOR, ELITE SQUARE, 274, PERIN NARIMAN STREET, BAZAR GATE, FORT, MUMBAI - 400001 PAN: AAACV1975E SHRI CHOUDHARY ARUNKUMAR SING H NONE ITA NO. 769 /MUM/201 8 2013 - 14 THE INCOME TAX OFFICER - 6 (1) (3), R. NO. 561B, 5 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, CHURCHGATE, MUMBAI - 20 M/S BANGALORE SHIRT CO. PVT. LTD., 115, CAMA INDUSTRIAL ESTATE, SUN MILL COMPOUND, LOWER PAREL, MUMBAI - 400013 PAN: AAACB2193G SHRI CHOUDHARY ARUNKUMAR SINGH NONE ITA NO. 806 /MUM/201 8 2012 - 13 THE JT. CIT (OSD), CENT. CIR. 6(4), R. NO. 1925, 19 TH FLOOR , AIR INDIA BUILDING, NARIMAN POINT, MUMBAI - 400021 M/S MEGA MANAGEMENT SERVICES P. LTD., 308, LEVEL - 3, CEEJAY HOUSE, F - BLOCK, SHIV SAGAR ESTATE, DR. ANNIE BESANT ROAD, WORLI, MUMBAI - 400008 PAN: AAACM4143K SHRI CHOUDHARY ARUNKUMAR SINGH NONE ITA NO. 818 /MUM/201 8 2 014 - 1 5 THE DY. COMMISSIONER OF INCOME TAX - 8(1)(2), ROOM NO. 651, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. RD., MUMBAI - 20 M/S SEA LINKERS PVT. LTD., BPT, PLOT NO. 107, DARUKHANA, QUAY STREET, MUMBAI - 400010 PAN: AAHCS5084N SHRI CHOUDHARY ARUNKUMAR SINGH NONE ITA NO. 858 MUM/201 8 2 015 - 1 6 THE ASST. COMMISSIONER OF INCOME TAX, PALGHAR CIRCLE, PALGHAR, AAYA KAR BHAVAN, INCOME TAX OFFICE, BIDCO ROAD, PALGHAR, TAL. & DIST. PALGHAR - 401404 SHRI MANOJ BHALCHANDRA CHURI, PROP. OF M/S R.C. CONSTRUCTION, FLAT NO. 203, 2 ND FLOOR, ANNAPURNA CO - OP HSG. SOCIETY, DATTATRAY NAGAR, BOISAR, TAL. PALGHAR, DIST. PALGHAR - 401 502 PAN: AAUPC6742M SHRI CHOUDHARY ARUNKUMAR SINGH NONE ITA NO. 887 /MUM/201 8 2 013 - 1 4 THE JT. COMMISSIONER OF INCOME TAX (OSD) - 9(2)(1), ROOM NO. 665A, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. MARG, MUMBAI - 400020 M /S BAOSTEEL INDIA CO. PVT. LTD., 6 TH FLOOR, C & B SQUARE, CHAKALA SANGAM COMPLEX, ANDHERI KURLA ROAD, ANDHERI (E), MUMBAI - 59 PAN: AAFCB1748J SHRI CHOUDHARY ARUNKUMAR SINGH NONE ITA NO. 860/ MUM/201 8 2 013 - 1 4 THE A.C.I.T, CIRCLE - 11(3)(2), ROOM NO. 427, AAYAKAR BHAVAN, 4 TH FLOOR, M.K. MARG, MUMBAI - 400 020 M/S VIRTUOUS SHARE INVESTMENT PVT. LTD., 4 TH FLOOR, THE EAGLES FLIGHT SUREN RD., OFF ANDHERI KURLA ROAD, ANDHERI (E), MUMBAI - 400093 PAN: AAACV2933N SHRI CHOUDHARY ARUNKUMAR SINGH NONE ITA NO: 1075 /MUM/2018 2012 - 33 THE DCIT, CIRCLE - 11(2)(2), ROOM NO. 421, 4 TH FLOOR, AAYAKAR BHAVAN, M.K. M/S M/S SYNCOM FORMULATIONS (I) LTD., 7, NIRAJ INDUSTRIAL ESTATE, OFF MAHAKALI CAVES ROAD, SHRI CHOUDHARY ARUNKUMAR SINGH NONE 2 ROAD, MUMBAI - 400020 ANDHERI (E), MUMBAI - 400093 PAN: AAFCS6794R ITA NO. 1091 /MUM/2018 2 014 - 15 THE ACIT 1(3)(2), ROOM NO. 540, 5 TH FLOOR, AAYAKAR BHAWAN, M.K. ROAD, MUMBAI - 400020 M/S TRENT HYPERMARKET LTD., K. AGARWAL COMMERCIAL TOWER 2, KOHINOOR CITY KIROL ROAD, KURLA (EAST), MUMBAI - 400070 PAN: AACCT9803D SHRI CHOUDHARY ARUNKUMAR SIN GH NONE ITA NO. 1090 /MUM/2018 2 013 - 1 4 THE ACIT 1(3)(2), ROOM NO. 540, 5 TH FLOOR, AAYAKAR BHAWAN, M.K. ROAD, MUMBAI - 400020 M/S TRENT HYPERMARKET LTD., K. AGARWAL COMMERCIAL TOWER 2, KOHINOOR CITY KIROL ROAD, KURLA (EAST), MUMBAI - 400070 PAN: AACCT9803 D SHRI CHOUDHARY ARUNKUMAR SINGH NONE ITA NO. 1076 /MUM/2018 2 015 - 16 THE DEPUTY COMMISSIONER OF INCOME TAX 11(2)(1), ROOM NO. 477, AAYAKAR BHAVAN, M.K. MARG, MUMBAI - 400020 M/S SKYWAY INFRA PROJECTS PVT. LTD., 301, GITANJALI ARCADE, NEHRU ROAD, VILE PAR LE (EAST), MUMBAI - 400057 PAN: AAMCS 3356G SHRI CHOUDHARY ARUNKUMAR SINGH NONE ITA NO. 1046 /MUM/201 8 2 011 - 1 2 THE INCOME TAX OFFICER - 18(1)(1), ROOM NO. 204, 2 ND FLOOR, EARNEST HOUSE, NARIMAN POINT, MUMBAI - 400021 M/S AGARWAL TEXTILE INDUSTRIES, OFFICE N O. 64, BADAM WADI, 333, KALBADEVI ROAD, KALBADEVI, MUMBAI - 400002 PAN: AAQFA2708P SHRI CHOUDHARY ARUNKUMAR SINGH NONE ITA NO. 1072 /MUM/201 8 2011 - 12 THE DCIT, CIRCLE 11 (2)(2), ROOM NO. 421, 4 TH FLOOR, AAYAKAR BHAVAN, M. K. ROAD, MUMBAI - 400020 M/S S UNJEWELS PVT. LTD., UNIT NO. 102/103, SDF - IV, S.V. ROAD, OPP. PAWAN HANS, SEEPZ, SEZ, ANDHERI (E), MUMBAI - 400096 PAN: AABCE3519L SHRI CHOUDHARY ARUNKUMAR SINGH SHRI PRAMOD KUMAR PARIDA ITA NO. 1047 /MUM/201 8 2012 - 13 THE ITO - 18(1)(3), R. NO. 203, 2 ND FL OOR, EARNEST HOUSE, NARIMAN POINT, MUMBAI - 400021 M/S BRIGHTSTAR FASHION FABRICS, 333, OFFICE NO. 6, BADAMWADI, KALBADEVI RD., MUMBAI - 400002 PAN: AAJFB3277D SHRI CHOUDHARY ARUNKUMAR SINGH NONE ITA NO. 1133MUM/2018 2009 - 10 THE ITO - 31(2)(1), R. NO. 10 2, C - 13, 1 ST FLOOR, B.K.C., BANDRA (E), MUMBAI - 51 SHRI JITENDRA S MAMANIA, 1309 - A, AGARWAL INDUSTRIES S V ROAD, JOGESHWARI (W), MUMBAI - 4000102 PAN: ADDPM0623P SHRI CHOUDHARY ARUNKUMAR SINGH NONE ITA NO. 1176 /MUM/2018 2014 - 1 5 THE ACIT 13(2)(1), ROOM NO. 146, 1 ST FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400020 M/S SEJAL FINANCE LTD., 173/174, SEJAL ENCASA, S.V. ROAD, KANDIVALI (W), MUMBAI - 4000067 PAN: AAJCS4962P SHRI CHOUDHARY ARUNKUMAR SINGH NONE ITA NO. 1182/MUM/2018 2014 - 15 THE INCOME TAX OFF ICER 15(1)(2), ROOM NO. 15B, GROUND FLOOR, AAYAKAR BHAVAN, M.K. ROAD, CHURCHGATE, MUMBAI - 400020 M/S EVEREST SUDARSHAN PVT. LTD., SHOP NO. 13, RUNWAL COMMERCIAL COMPLEX, L.B.S. ROAD, MULUND (WEST), MUMBAI - 400080 PAN: AABCE6428N SHRI CHOUDHARY ARUNK UMAR SINGH NONE 3 DATE OF HEARING : 10 .08.2018 DATE OF PRONOUNCEMENT : 10. 08 .2018 O R D E R PER RAM LAL NEGI , J . M.: TH ESE APPEALS HAVE BEEN FILED BY REVENUE AGAINS T THE ORDERS PASSED BY THE RESPECTIVE COMMISSIONER S OF INCOME TAX (APPEALS) , WHEREBY THE LD. COMMISSIONERS (APPEALS) HAVE DELETED THE ADDITIONS MADE BY THE AOS IN THE CASES OF RESPECTIVE ASSESSEES FOR THE RESPECTIVE ASSESSMENT YEARS. 2 . AT THE OUTSET, IT TRANSPIRE D THAT IN THE AFORESAID CASES, THE TAX EFFEC T OF THE RELIEF GRANTED BY THE L D. COMMISSIONER S OF INCOME TAX (APPEALS) ARE BELOW RS.20 LACS, AS PER THE LIMIT FIXED BY THE CBDT FOR FILING THE APPEAL BEFORE THE ITAT VIDE CBDT CIRCULAR NO. 3/2018, F. NO. 279/MISC.142/2007 - ITJ (PT) DATED 11 TH JULY, 2018 ISSUED BY CENTRAL BOARD OF DIRECT TAXES, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA. 3 . WE HAVE GONE THROUGH THE ORDER S OF THE L D. COMMISSIONER S OF INCOME TAX (APPEALS) AND THE GROUNDS OF APPEAL S . WE FIND THAT THE TAX EFFECTS IN THE ABOVE REFERRED APPEALS ARE LESS THA N RS. 20 LACS . 4 . THE L D. DEPARTMENTAL REPRESENTATIVE (DR) FAIRLY CONCEDED THAT THESE APPEALS ARE NOT MAINTAINABLE IN LIGHT OF THE ABOVE SAID CBDT CIRCULAR. THE LD. DR ALSO DID NOT POINT OUT THAT THESE APPEALS FALL IN ANY OF THE EXCEPTIONS CARVED OUT IN THE ABOVE SAID CIRCULAR. ACCORDINGLY , WE DISMISS THE AFORESAID APPEALS FILED BY THE REVENUE. IN THE RESULT, THE APPEALS BY THE REVENUE ARE DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 10 .08.2018 . SD/ - SD/ - ( SHAMIM YAHYA ) ( RAM LAL NEGI ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED : 10 /08/2018 ALINDRA, PS 4 COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. CIT - CONCERNED 5. DR, ITAT, MUMBAI 6. GUARD F ILE BY ORDER, / / TRUE COPY// (DY./ASSTT. REGISTRAR) I TAT, MUMBAI
