DCIT CIR 33, V. SUNIL V SANGAI,

MA 134/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9080 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-08-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2003-2004
• Appeal Filed On: 27-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K G KUTTY
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH I, MUMBAI BEFORE SHRI P.M.JAGTAP, ACCOUNTANT MEMBER & SHRI VIJAY PAL RAO, JUDICIAL MEMBER. M.A. NO. 134/MUM/2012 (IN ITA NO. 618/MUM/2010) ASSESSMEN T YEAR : 2003-04. DY. COMMISSIONER OF INCOME-TAX, SHRI SUNIL V. SANGOI CIRCLE-33,MUMBAI. VS. 2 ND FLOOR, VASUNDHARA, OPP. SONY MONY, S.V.R OAD, VILE PARLE (W), MUMBAI 400 056. PAN AAIPS8992D APPLICANT. RESPONDENT. APPLICANT BY : SHRI K.G. KUTTY. RESPON DENT BY : SHRI VIJAY MEHTA. DATE OF HEARING : 10-08-2012. DATE OF PRON OUNCEMENT : 29-08-2012. O R D E R. PER P.M. JAGTAP, A.M. : BY THIS MISCELLANEOUS APPLICATION, THE REVENUE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 12 TH AUGUST, 2011 PASSED IN ITA NO.618/MUM/2010 WHEREBY THE APPEAL OF THE REVENUE WAS DISMISSED AS NOT MAINTAINABLE ON THE GROUND THAT TAX EFFECT INVOLVED THEREIN IS LESS THA N THE MONETARY LIMIT OF RS.3 LAKHS. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. AS STATED IN THIS MISCELLANEOUS APPLICATION FILED BY THE 2 M.A.NO.134/MUM/2012 REVENUE AND FURTHER REITERATED BY THE LEARNED DR AT THE TIME OF HEARING BEFORE US, THE MONETARY LIMIT OF RS.3 LAKHS FOR FILING OF AN A PPEAL BY THE DEPARTMENT BEFORE THE TRIBUNAL HAS BEEN FIXED BY THE BOARD CIRCULAR I SSUED ON 09-02-2011 WHILE THE APPEAL IN THE PRESENT CASE WAS FILED BY THE REVENUE ON 25-01-2010. IT IS SUBMITTED THAT AS CLEARLY LAID DOWN IN THE SAID INSTRUCTIONS , THE SAID MONETARY LIMIT WAS NOT APPLICABLE TO THE APPEALS FILED EARLIER TO 09-02-20 11. THE CASE OF THE REVENUE THUS IS THAT THERE IS A MISTAKE IN THE ORDER OF THE TRIB UNAL DATED 12 TH AUGUST, 2011 IN DISMISSING THE APPEAL FILED BY THE REVENUE ON 25-01 -2010 RELYING ON CBDT INSTRUCTIONS ISSUED ON 09-02-2011 REVISING THE MONE TARY LIMIT PROSPECTIVELY. 3. AFTER CONSIDERING THE RIVAL SUBMISSIONS AND PERU SING THE RELEVANT MATERIAL ON RECORD, WE FIND NO MERIT IN THIS MISCELLANEOUS APP LICATION FILED BY THE REVENUE. IT IS OBSERVED THAT IN THE CASE OF CIT VS. VIRENDRA & CO. (ITA NO. 987 OF 2000 DATED 20 TH JULY, 2012) THE ASSESSEE HAD CLAIMED THAT THE APPE AL FILED BY THE REVENUE IN JUNE, 2000 INVOLVING TAX EFFECT OF LESS THAN RS.10 LAKHS WAS NOT MAINTAINABLE AS PER CBDT INSTRUCTIONS DATED 09-02-2011. THE DEPARTM ENT OPPOSED THIS PLEA OF THE ASSESSEE ON THE GROUND THAT THE SAID INSTRUCTION WA S PROSPECTIVE AND DID NOT APPLY TO THE APPEALS FILED BEFORE 09-02-2011. THE HONBLE BOMBAY HIGH COURT ACCEPTED THE PLEA OF THE ASSESSEE AND DISMISSED THE APPEAL F ILED BY THE REVENUE HOLDING THAT EVEN THOUGH CLAUSE 11 OF THE BOARD INSTRUCTION PROV IDED THAT THE SAID INSTRUCTION WOULD APPLY TO APPEALS FILED ON OR AFTER 02-02-2011 , THE MONETARY LIMIT SPECIFIED IN THE SAID INSTRUCTION WOULD APPLY TO ALL THE PEND ING APPEALS AS WELL. KEEPING IN VIEW THE DECISION OF THE HONBLE BOMBAY HIGH COURT IN THE CASE OF CIT VS. VIRENDRA & CO. (SUPRA), WE HOLD THAT THERE IS NO MI STAKE MUCH LESS A MISTAKE APPARENT FROM RECORD IN THE ORDER OF THE TRIBUNAL D ATED 12 TH AUGUST, 2011 (SUPRA) AND FINDING NO MERIT IN THIS MISCELLANEOUS APPLICA TION FILED BY THE REVENUE, WE DISMISS THE SAME. 3 M.A.NO.134/MUM/2012 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29 TH DAY OF AUGUST, 2012. SD/- SD/- (VIJAY PAL RAO) (P.M. JAGTAP) JUDICIAL MEMBER ACCO UNTANT MEMBER MUMBAI, DATED: 29 TH AUGUST, 2012. COPY TO : 1. APPLICANT. 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, I-BENCH. (TRUE COPY) BY ORD ER ASSTT. R EGISTRAR, ITAT, MUMBAI BEN CHES, MUMBA I. WAKODE