ACIT-18(1), MUMBAI V. M/S.BHAIRAV METALS, MUMBAI

MA 222/MUM/2019

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5467 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 27-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KAVITA P KAUSHIK
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH B, MUMBAI BEFORE SHRI MAHAVIR SINGH, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER MA NO. 222/MUM/2019 (OUT OF ITA NO. 3711/MUM/2018) : A.Y : 2010 - 11 ACIT - 18(1), MUMBAI. (APPELLANT) VS. M/S. BHAIRAV METALS 57, BINANI BUILDING, GR. FLOOR, 2 ND BHOIWADA LANE, BHULESHWAR, MUMBAI. PAN : AAAFB4213E (RESPONDENT) APPLICANT BY : MS. KAVITA P. KAUSHIK RESPONDENT BY : SHRI SURESH PATNI DATE OF HEARING : 2 7 /09/2019 DATE OF PRONOUNCEMENT : 27 /09/2019 O R D E R PER MAHAVIR SINGH , JUDICIAL MEMBER AT THE OUTSET, IT IS NOTICED THAT THE TRIBUNALS ORDER, UNDER CONSIDERATION FOR RECTIFICATION ASKED BY REVENUE BY FILING MISCELLANEOUS APPLICATION, IS PASSED VIDE ORDER DATED 10.08.2018, WHEREAS THE CIRCULAR ISSUED BY CBDT CLARIFYING THAT NO APPEAL ON THE GROUND OF TAX EFFECT INVOLVING LESS THAN THE MONETARY LIMIT AS PRESCRIBED WILL BE DISMISSED IN CASE THE INFORMATION RECEIVED FROM INVESTIGATION WING OF SALES TAX AUTHORITIES IS DATED 20.0 8.2018. IT MEANS THAT AS ON THAT DATE, I.E. ON THE DATE OF PASSING OF ORDER DATED 10.08.2018, THERE WAS NO SUCH CIRCULAR AVAILABLE. HENCE, IT CANNOT BE SAID THERE IS MISTAKE APPARENT FROM RECORD IN THE ORDER OF THE TRIBUNAL DISMISSING THIS APPEAL ON ACCO UNT OF MONETARY LIMITS. HENCE, THE MISCELLANEOUS APPLICATION IS DISMISSED. 2 M/S. BHAIRAV METALS MA NO. 222/MUM/2019 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 27 TH SEPTEMBER, 2019. SD/ - SD/ - (G. MANJUNATHA) ACCOUNTANT MEMBER (MAHAVIR SINGH) JUDICIAL MEMBER MUMBAI, DATE : 27 TH SEPTEMBER, 2019 *SSL* COPY TO : 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R, B BENCH, MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T, MUMBAI