DCIT CEN CIR 40, MUMBAI V. SEEMA R SOOMANEY, MUMBAI

ITA 929/MUM/2014

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 1921 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 9 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2016
• Appeal Filed By: Department
• Bench Allotted: E
• Assessment Year: 2003-2004
• Appeal Filed On: 10-02-2014
• Court: TRIBUNAL
• Department Lawyers: Y K DHOOKAR
• Keywords: Tax effect
• Section: 143(3); 153A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES E, MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI ASHWANI TANEJA (ACCOUNTANT MEMBER) I.T.A. NO.928 TO 930/MUM/2014 (ASSESSMENT YEARS: 2002-03, 2003-04 & 2004-05) DCIT, CENT. CIR.40 MUMBAI VS MRS SEEMA R SOMANEY 104-CLIFF TOWER, LOKHANDWALA COMPLEX, ANDHERI (W), MUMBAI-53 PAN : AMPPS6740D (APPELLANT) (RESPONDENT) APPELLANT BY SHRI Y.K. DHOOKAR RESPONDENT BY SHRI VIJAY MEHTA DATE OF HEARING : 21-11-2016 DATE OF ORDER : 25-11-2016 O R D E R PER ASHWANI TANEJA, AM: THESE APPEALS HAVE BEEN FILED BY THE REVENUE AGAIN ST THE CONSOLIDATED ORDER PASSED BY LD. CIT(A) DATED 13-01 -2013 AGAINST THE ASSESSMENT ORDERS PASSED U/S 153A R.W.S. 143(3) OF THE ACT FOR A.YS 2002- 03, 2003-04 AND 2004-05. 2. DURING THE COURSE OF HEARING, IT WAS STATED AT THE OUTSET BY THE LD. COUNSEL OF THE ASSESSEE THAT TAX EFFECT IN ALL THES E THREE APPEALS IS LESS THAN RS.10 LAKHS, THEREFORE, APPEALS FILED BY THE R EVENUE ARE NOT MAINTAINABLE IN VIEW OF CIRCULAR ISSUED BY THE CBDT NO.21 OF 2015 DATED 10-12-2015. 2 I.T.A. NO.928 TO 930/MUM/2014 3. PER CONTRA, THE LD. DR DID NOT NEGATE THE SUBMISSIO N OF THE ASSESSEE. 4. WE HAVE GONE THROUGH THE ORDERS PASSED BY LOWER AUT HORITIES. DURING THE COURSE OF HEARING, THE LD. COUNSEL OF TH E ASSESSEE SUBMITTED THAT TAX EFFECT INVOLVED IN THESE APPEALS FILED BY THE DEPARTMENT IN THESE YEARS IS AS UNDER:- ASSESSMENT YEAR. AMOUNT 2002-03 RS.8,39,609 2003-04 RS.2,98,072 2004-05 RS.1,38,730 FROM THE ABOVE, IT IS NOTED THAT IN NONE OF THE YEA RS, THE TAX EFFECT IS MORE THAT RS.10 LAKHS. OUR ATTENTION WAS DRAWN UPO N PARAGRAPH 5 OF THE AFORESAID CIRCULAR WHICH READS AS FOLLOWS:- 5. THE ASSESSING OFFICER SHALL CALCULATE THE TAX EFFECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES IN THE CASE OF EVERY ASSESSEE. IF IN THE CASE OF AN ASSESSEE, THE DISPUT ED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL, CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUE, EXCEEDS THE MONETARY LIMIT SPECIFIE D IN PARA 3. NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN PARA 3. I N OTHER WORDS, HENCEFORTH, APPEALS CAN BE FILED ONLY WITH REFERENCE TO THE TAX EFFECT IN THE RELEVANT ASSESSMENT YEAR. HOWEVER, IN CASE OF A COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTHORITY, WHI CH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR, APPEAL SHALL BE FILED IN RESPECT OF ALL SUCH ASSESSMENT YE ARS EVEN IF THE 'TAX EFFECT' IS LESS THAN THE PRESCRIBE D MONETARY LIMITS IN ANY OF THE YEAR(S), IF IT IS DEC IDED TO FILE APPEAL IN RESPECT OF THE YEAR(S) IN WHICH ' TAX EFFECT' EXCEEDS THE MONETARY LIMIT PRESCRIBED. IN C ASE WHERE A COMPOSITE ORDER/ JUDGMENT INVOLVES MORE 3 I.T.A. NO.928 TO 930/MUM/2014 THAN ONE ASSESSEE, EACH ASSESSEE SHALL BE DEALT WIT H SEPARATELY. THUS, FROM THE PERUSAL OF THE ABOVE, IT IS NOTED TH AT THE CASE OF THE ASSESSEE IS SQUARELY COVERED BY PARAGRAPH 5 OF THE CIRCULAR. SINCE IN NONE OF THE YEARS, TAX EFFECT I S MORE THAN RS.10 LAKHS, WE FIND THAT ALL THE THREE APPEALS FI LED BY THE REVENUE ARE NOT MAINTAINABLE IN VIEW OF THE AFORESA ID CIRCULAR AND, THEREFORE, THESE ARE DISMISSED AS NOT MAINTAINABLE. 5. OUR ORDER SHALL HAVE NO BEARING ON THE MERITS OF TH E CASE. 6. AS A RESULT, ALL THE THREE APPEALS FILED BY THE REV ENUE STAND DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE CONCL USION THE HEARING. SD/- SD/- (MAHAVIR SINGH) (ASHWANI TANEJA) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DT: 25 TH NOVEMBER, 2016 PK/- COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) 4. THE CIT 5. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE , E-BENCH (TRUE COPY) BY ORDER ASSTT.REGISTRAR, ITAT, MUMBAI BENCHES