INCOME TAX OFFICER-20(1)(4), MUMBAI V. DEEPAK KUMAR MANGILAL JAIN, MUMBAI

MA 303/MUM/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3640 (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: D
• Assessment Year: 2010-2011
• 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 D, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER MA NO. 303/MUM/2019 (IN ITA NO. 5385/MUM/2017) : A.Y : 2010 - 11 ITO 20(1)(4), MUMBAI (APPLICANT) VS. SHRI DEEPAK KUMAR MANGILAL JAIN, 3, BHANDARI STREET, KUMBHARWADA, MUMBAI 400 004. PAN : AFZPJ4222P (RESPONDENT) APP LICANT BY : SHRI R. BHOOPATHI RESPONDENT BY : NONE DATE OF HEARING : 2 8 /02/2020 DATE OF PRONOUNCEMENT : 28 /02/2020 O R D E R PER RAJESH KUMAR , ACCOUNTANT MEMBER THE CAPTIONED MISCELLANEOUS APPLICATION HA S BEEN MOVED BY THE REVENUE SEEKING RECALL OF THE ORDER DATED 2 1 .0 8 .201 8 PASSED BY THE TRIBUNAL AFTER NOTICING THAT THE TAX EFFECT INVOLVED IN THE APPEAL IS BELOW THE MONETARY LIMIT OF RS. 2 0 LACS SPECIFIED IN THE CBDT CIRCULAR NO. 03/2018 DATED 11.07.2018 FOR MAINTAINAB ILITY OF APPEAL . 2. BY WAY OF THE PRESENT APPLICATION, THE REVENUE HAS SUBMITTED THAT THE APPEAL OF THE REVENUE IS COVERED BY EXCEPTION SPECIFIED IN CLAUSE ( E ) OF PARA 3 2 MA NO. 303/MUM/2019 SHRI DEEPAK KUMAR MANGILAL JAIN 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 OF THE R EVENUE IN THE REGULAR COURSE. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION S OF THE REVENUE IS 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, D BENCH, MUMBAI 6) GUARD FILE BY ORDER DY./ASSTT. REGISTRAR I.T.A.T, MUMBAI