ITO 33(2)(2), V. KULDEEP GANESH HAKE,

MA 234/MUM/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4120 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-03-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 13-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B S BISTDR
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI , , , BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI RAJENDRA, ACCOUNTANT MEMBER M.A. NO.234/MUM/2015 (ARISING OUT OF ITA NO.4284/MUM/2013) ASSESSMENT YEAR-2008-09 ITO - 25(3)(2) C-11, R.NO.306 PRATYAKSHAKAR BHAVAN BANDRA-KURLA COMPLEX, BANDRA (E) MUMBAI-400 051. / VS. SHRI KULDEEP GANESH HAKE 202, SURGANGA CHS LTD. SECTOR-1, PLOT NO.24, CHARKOP, KANDIVALI (W) MUMBAI-400 067. PAN NO.ABHPH5178C ( / APPELLANT) ( / RESPONDENT) / REVENUE BY SHRI B.S. BIST-DR !' / ASSESSEE BY NONE # $ % '& / DATE OF HEARING : 11/03/2016 % '& / DATE OF ORDER: 14/03/2016 / O R D E R THIS MISCELLANEOUS APPLICATION IS BY THE REVENUE ON THE GROUND THAT THE APPEAL OF THE REVENUE WAS DISMISSED BY THE TRIBUNAL HOLDING THAT THE TAX EFFECT IN THE APPEAL IS BELOW M.A. NO.234/MUM/2015 (ARISING OUT OF ITA NO.4284/MUM/2013 (A.Y. 2008-09 ) 2 PRESCRIBED MONETARY LIMIT AS CONTAINED IN CBDT INST RUCTION NO.3/2011 DATED 09.02.2011, WHEREAS, THE HONBLE TR IBUNAL HAS RELIED ON INSTRUCTION NO.5 OF 2014. IT WAS CONTEND ED THAT THE TAX EFFECT IN THE PRESENT APPEAL IS MORE THAN THE PRESC RIBED LIMIT AS ON 17/09/2014. 2. DURING HEARING, THE LD. DR, SHRI B.S. BIST, ADV ANCED ARGUMENTS, WHICH IS IDENTICAL TO THE GROUND RAISED IN THE MISCELLANEOUS APPLICATION. ON THE OTHER HAND, NONE WAS PRESENT FOR THE ASSESSEE. 2.1. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WITHOUT GOING INT O MUCH DELIBERATION, WE ARE OF THE VIEW THAT IN VIEW OF CI RCULAR NO.21/2015 DATED 10/12/2015, THE APPEAL OF THE REVE NUE IS NOT MAINTAINABLE, BECAUSE, THE CIRCULAR HAS RETROSPECTI VE EFFECT AND THE MONETARY LIMIT FOR FILING THE APPEAL BEFORE THE TRIBUNAL HAS BEEN INCREASED TO RS.10 LAKH, THUS, THIS MISCELLANE OUS APPLICATION OF THE REVENUE IS DISMISSED AS IN-FRUCTUOUS. FINALLY, THE MISCELLANEOUS APPLICATION IS DISMISSED AS IN- FRUCTUOUS. THIS ORDER WAS PRONOUNCED IN THE OPEN IN THE PRESEN CE OF LD. DR AT THE CONCLUSION OF THE HEARING ON 11/03/2016. SD/- SD/- (RAJENDRA) (JOGINDER SINGH) '# / ACCOUNTANT MEMBER $# / JUDICIAL MEMBER # $ MUMBAI; ) DATED : 14/03/2016 M.A. NO.234/MUM/2015 (ARISING OUT OF ITA NO.4284/MUM/2013 (A.Y. 2008-09 ) 3 F{X~{T? P.S/. . . %$&'()(*& / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. + + # ,' ( ) / THE CIT, MUMBAI. 4. + + # ,' / CIT(A)-13, MUMBAI 5. /01 '2 , + & 23 , # $ / DR, ITAT, MUMBAI 6. 14 5$ / GUARD FILE. / BY ORDER, /' ' //TRUE COPY// / (DY./ASSTT. REGISTRAR) , # $ / ITAT, MUMBAI