ITO WD 2(3)(4), MUMBAI V. WESTERN OUTDOOR MEDIA TECHNOLOGIES LTD, MUMBAI

ITA 9193/MUM/2010

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8737 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2003-2004
• Appeal Filed On: 31-12-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMARD EEP
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G, MUMBAI BEFORE SHRI P.M.JAGTAP, ACCOUNTANT MEMBER AND SHRI VIVEK VARMA, JUDICIAL MEMBER. I.T.A. NO. 9193/MUM/2010 ASSESSMENT YEAR : 2003-04. THE INCOME-TAX OFFICER, M/S WESTERN OUTDOOR MEDIA WARD-2(3)(4), VS. TECHNOLOGIES LTD. MUMBAI. SIR VITHALDAS CHEMBERS, 16, BOMBAY SAMAC HAR MARG, FORT, MUMBAI-40 0 023. PAN AAACW0334N. APPELLANT. RESPONDENT. APPELLANT BY : SHRI AMAR DEEP . RESP ONDENT BY : NONE. DATE OF HEARING : 27-09-2012 DATE OF PRONOUNCEMENT : 27-9-2012. O R D E R PER P.M. JAGTAP, A.M. : THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST TH E ORDER OF LEARNED CIT(APPEALS)-6, MUMBAI DATED 13-10-2010 AND THE SOL ITARY ISSUE RAISED BY THE REVENUE THEREIN IS THAT THE LEARNED CIT(APPEALS) HA S ERRED IN DELEING THE DISALLOWANCE OF RS.8,25,100/- MADE BY THE AO ON ACC OUNT OF DEDUCTION CLAIMED BY THE ASSESSEE FOR PAYMENT MADE TO M/S POSTMAN SCHECH ERAZADE. 2. AT THE TIME OF HEARING BEFORE US, NONE HAS APPEA RED ON BEHALF OF THE ASSESSEE . IT IS, HOWEVER, OBSERVED THAT THE TAX EFFECT INVO LVED IN THIS APPEAL FILED BY THE 2 ITA NO.9193/MUM/2012 REVENUE IS LESS THAN RS. 3 LAKHS AND THIS POSITION CLEARLY EVIDENT FROM THE GROUNDS RAISED BY THE REVENUE HAS NOT BEEN DISPUTED EVEN BY THE LEARNED DR. AS PER THE CBDT INSTRUCTION NO. 3 OF 2011 ISSUED ON 09-02-2011 , THE MONETARY LIMIT FOR FILING OF AN APPEAL BY THE DEPARTMENT BEFORE THE TR IBUNAL HAS BEEN REVISED TO RS.3 LAKHS. AS DECIDED BY THE CBDT, APPEALS SHALL NOT BE FILED BY THE DEPARTMENT IN CASES WHERE TAX EFFECT DOES NOT EXCEED RS.3 LAKHS. IN THE CASE OF CIT VS. MADHUKAR INAMDAR (HUF) 318 ITR 149, THE HONBLE BOMBAY HIGH COURT HAS HELD THAT CBDT INSTRUCTION FIXING ANY MONETARY LIMIT FOR FILI NG THE APPEAL WOULD APPLY EVEN FOR THE PENDING CASES. KEEPING IN VIEW THE SAID DEC ISION OF HONBLE JURISDICTIONAL HIGH COURT AND THE BOARD INSTRUCTION NO. 3 OF 2011 DATED 09-02-2011, WE HOLD THAT THE PRESENT APPEAL FILED BY THE DEPARTMENT INV OLVING TAX EFFECT OF LESS THAN RS.3 LAKHS IS NOT MAINTAINABLE. THE SAME IS, THEREF ORE, DISMISSED AT THE THRESHOLD. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED ON THIS 27 TH DAY OF SEPT. , 2012. SD/- SD/- (VIVEK VARMA) (P.M. JAGTAP) JUDICIAL MEMBER ACCO UNTANT MEMBER MUMBAI, DATED: 27 TH SEPT., 2012. 3 ITA NO.9193/MUM/2012 COPY TO : 1. APPELLANT 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, G-BENCH. (TRUE COPY) BY ORD ER ASSTT. REGI STRAR, ITAT, MUMBAI BENCHES, MUMBAI. WAKODE