ITO 33(3)(4), V. SMITA RAHUL BATE,

MA 262/MUM/2015

• Counselvise Citation: [2016] 124 COUNSELVISE.COM (IT) 4346 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-04-2016
• Appeal Filed By: Department
• Bench Allotted: E
• Assessment Year: 2009-2010
• Appeal Filed On: 10-11-2015
• Court: TRIBUNAL
• Department Lawyers: PRAKASH L PATHADE
• Assessee Lawyers: GIRISH P JAIN
• Keywords: Tax effect
• Section: 2

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL E , BENCH MUMBAI BEFORE SHRI R. C. SHARMA , A M & SHRI AMIT SHUKLA , J M MISCELLANEOUS APPLICATION NO S . 2 62 / MUM/20 1 5 (ARISING OUT OF ITA NO . 60 /MUM/20 1 4 ) ( / ASSESSMENT YEAR : 20 09 - 201 0 ) INCOME TAX OFFICER - 33(3)(4)[ERSTWHILE ITO - 25(3)(4)], C - 12, R.NO.604, 6 TH FLOOR, PRATYAKSHA KAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA(E), MUMBAI - 400051 VS. SMT. SMITA RAHUL BATE , A - 504, SRUSHTI APARTMENTS, G. D.AMBEDKAR MARG, PAREL (EAST), BHOIWADA NAKA, MUMBAI - 400012 ./ ./ PAN/GIR NO. : A KIPB 1815 A /REVENUE BY : SHRI PRAKASH L. PATHADE /ASSESSEE BY : SHRI GIRISH P. JAIN / DATE OF HEARING : 1 9/0 2 /2016 / DATE OF PRONOUNCEMENT : 06/04 / 2016 / O R D E R PER R.C.SHARMA ( A .M.) : TH IS MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE TO RECALL THE ORDER PASSED BY THE TRIBUNAL DATED 9 - 6 - 2015 , ON THE PLEA THAT TAX EFFECT WAS MORE THAN RS.3 LAKHS BUT LESS THAN RS.4 LAKHS. 2 . IT WAS ARGUED BY LD. AR THAT THE CIRCULAR FOR TAX EFFECT WAS NOT APPLICABLE TO THE PENDING CASES, THEREFORE, THE TRIBUNAL WAS NOT JUSTIFIED IN DISMISSING REVENUES APPEAL ON THE PLEA OF TAX EFFECT. 3. WE HAVE CONSIDERED RIVAL CONTENTIONS AND FOUND THAT THE TAX EFFECT IN APPEAL FILED BY THE REVENUE WAS MORE THAN RS.3 LAKHS BUT LESS THAN RS.4 LAKHS . A S PER LATEST CBDT CIRCULAR NO.21/2015 , DATED 10 - 12 - 2015 , THE REVENUE SHOUL D NOT FILE APPEAL IN WHICH TAX EFFECT IS LESS THAN RS.10 LAKHS. IT IS NOT IN DISPUTE THAT TAX EFFECT IN THE APPEAL FILED BY THE REVENUE IS LESS THAN RS.4 LAKHS, A CCORDINGLY, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE HAS BECOME INFRUCTUOUS. M A NO. 262 / 20 15 2 4 . IN T HE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 06/04 / 201 6 06/04 /201 6 SD/ - SD/ - AMIT SHUKLA R.C.SHARMA JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED 06/04 / 201 6 . . /PKM , . / PS / COPY OF THE ORDER FORWARDED TO : / BY ORDER, ( ASSTT. REGISTRAR) , / ITAT, MU MBAI 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A), MUMBAI. 4. / CIT 5. , , / DR, ITAT, M UMBAI 6. / GUARD FILE. //TRUE COPY//