ITO 22(3)(3), NAVI MUMBAI V. NILESH N PATEL, NAVI MUMBAI

ITA 851/MUM/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 4031 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 02-02-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 06-02-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SACHCHIDANAND DUBE
• Assessee Lawyers: BHAVESH DAYALJI TANNA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B, BENC H MUMBAI BEFORE SHRI B.R.BASKARAN, AM & SHRI PAWAN SIN GH, JM ITA NO.851/MUM/ 2014 (ASSESSMENT YEAR : 2009-10) ITO 22(3)(3), ROOM NO. 308, 3 RD FLOOR, TOWER NO.6, VASHI RAILWAY STATION COMPLEX, VASHI, NAVI MUMBAI-400706. VS. SHRI NILESH N. PATEL, A-504, PLOT NO. 3 & 4, DHARA COMPLEX, SECTOR 44A, NAVI MUMBAI-400706. PAN/GIR NO.: ANCPP6189N ( APPELLANT ) .. ( RESPONDENT ) REVENUE BY : SHRI SACHCHIDANAND DUBE (DR) ASSESSEE BY : SHRI BHAVESH DAYALJI TANNA DATE OF HEARING : 02/02/2016 DATE OF PRONOUNCEMENT: 02/02/2016 O R D E R PER PAWAN SINGH, JM: THE ABOVE APPEAL IS FILED BY THE ASSESSING OFFICER (AO) RAISING GROUND OF APPEAL FOR THE ASSESSMENT YEARS MENTIONED ABOVE. THE TAX E FFECT INVOLVED IN THE ABOVE REFERRED CASE IS BELOW THE MONETARY LIMIT (RS. 10,00,000/-) PRESCRIBED BY THE CENTRAL BOARD OF DIRECTOR TAXES(CBDT), VIDE ITS CIRCULAR NO.21/2015( F.NO.142/2007-ITJ (PT.) DATED 10 TH DECEMBER, 2015. 2. SHRI BHAVESH DAYALJI TANNA APPEARED ON BEHALF OF THE ASSESSEE. THE DEPARTMENTAL REPRESENTATIVE (DR) ON A QUERY BY THE BENCH FAIRLY CONCEDED THAT THE TAX EFFECT INVOLVED IN THE ABOVE CASE WAS LESS THAN RS. 10.00 LACS. CONSIDERING THESE FACTS, WE DISMISS THE APPEAL HOLDING THEM AS NOT MAINTAINA BLE. 3. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 02/02 /2016. SD/- SD/- (B.R.BASKARAN) (PAWAN SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI; DATED : 02/02/2016 SK, PS COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A), MUMBAI. 4. / CIT 5. , , / DR, ITAT, MUMBAI ITA NO.851/M/14 SHRI NILESH N. PATEL 2 / BY ORDER, / ( ASSTT. REGISTRAR) , / ITAT, MUMBAI 6. / GUARD FILE. //TRUE COPY/