INCOME TAX OFFICER-20(1)(5), MUMBAI V. HABIBULLAH M. H. MULLAJIWALA(PROP.M/S.LUCKY SUPPLY AGENCY), MUMBAI

MA 302/MUM/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3638 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-02-2020
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 2011-2012
• Appeal Filed On: 03-05-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R BHOOPATHI
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH H , MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER MA NO. 30 2 & 308/ MUM/2019 (IN ITA NO S . 5373 & 5374 /MUM/2017) : A.Y : 2010 - 11 ITO 20(1)( 5 ), MUMBAI (APPLICANT) VS. SHRI HABIBULLAH M.H. MULLAJIWALA (PROP. LUCKY SUPPLYING AGENCY) SHOP NO. 8, YUSUF MANZIL, 2, SOFIA ZUBER ROAD, OPP. NAGPADA POLICE STATION, MUMBAI 400 008. PAN : A FDPM7661R (RESPONDENT) APPLICANT BY : SHRI R. BHOOPATHI RESPONDENT BY : NONE DATE OF HEARING : 28/02/2020 DATE OF PRONOUNCEMENT : 28 /02/2020 O R D E R PER RAJESH KUMAR , ACCOUNTANT MEMBER THE CAPTIONED MISCELLANEOUS APPLICATION S HA VE BEEN MOVED BY THE REVENUE SEEKING RECALL OF THE ORDER DATED 21.08.2018 PASSED BY THE TRIBUNAL AFTER NOTICING THAT THE TAX EFFECT INVOLVED IN THE APPEAL S IS BELOW THE MONETARY LIMIT OF RS. 20 LACS SPECIFIED IN THE CBDT CIRCULAR NO. 03/2018 DATED 11.07.2018 FOR MAINTAINABILITY OF APPEAL. 2. BY WAY OF THE PRESENT APPLICATION S , THE REVENUE HAS SUBMITTED THAT THE APPEAL S OF REVENUE ARE COVERED BY EXCEPTION SPECIFIED IN CLAUSE ( E ) OF PARA 3 2 SHRI HABIBULLAH M.H. MULLAJIWALA MA NOS. 302 & 308/MUM/2019 OF AMENDED CBDT CIRCULAR DATED 20.08.2018. NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE SEVERAL OPPORTUNITIES AND SERVICE THROUGH RPAD . 3. WE HAVE CONSIDERED THE SUBMISSIONS OF THE REVENUE AND WE FIND MERIT IN THE STAND OF REVENUE THAT THE CASE IN HAND IS COVERED BY THE EXCEPTION SPECIFIED IN CLAUSE ( E ) OF PARA 3 OF AMENDED CBDT CIRCULAR DATED 20.08.2018. THEREFORE, WE DEEM IT FIT AND PROPER TO RECALL OUR ORDER DATED 21.08.2018 (SUPRA). THE REGISTRY IS DIRECTED TO POST THE APPEAL S OF THE REVENUE IN THE REGULAR COURSE. 4. IN THE RESULT, THE MISCELLANE OUS APPLICATION S OF THE REVENUE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 2 8 T H FEBRUARY, 2020. SD/ - SD/ - ( RAVISH SOOD ) JUDICIAL MEMBER ( RAJESH KUMAR ) ACCOUNTANT MEMBER MUMBAI, DATE : 2 8 T H FEBRUARY, 20 20 SSL COPY TO : 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT(A) CONCERNED 4) THE CIT CONCERNED 5) THE D.R, H BENCH, MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T, MUMBAI