DCIT CENT. CIRCLE-3(1), MUMBAI V. KALPANA S MARDIA, MUMBAI

MA 320/MUM/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5595 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Assessment Year: 2012-2013
• Appeal Filed On: 14-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BHOOPATHI
• Keywords: Tax effect
• Section: 2

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.320/M/2019 (ITA NO.3093/M/2018) ASSESSMENT YEAR: 2012-13 DCIT CENT. CIRCLE-3(1), ROOM NO.1924, AIR INDIA BUILDING, 19 TH FLOOR, NARIMAN POINT, MUMBAI - 400021 VS. MRS. KALPANA S. MARDIA, 401, BHAGWATI BUILDING, PLOT NO.77, NUTAN LAXMI SOCIETY, N.S. ROAD NO.8, JVPD SCHEME, MUMBAI 400 049 PAN: AAGPM6828C (APPELLANT) (R ESPONDENT) PRESENT FOR: ASSESSEE BY : SHRI BHUPENDRA SHAH, A.R. REVENUE BY : SHRI BHOOPATHI, D.R. DATE OF HEARING : 20.09.2019 DATE OF PRONOUNCEMENT : 22.10.2019 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: BY VIRTUE OF THIS MISCELLANEOUS APPLICATION THE RE VENUE SEEKS THE RECALLING OF THE ORDER PASSED IN ITA NO. 3093/M/2018 A.Y. 2012-13 DATED 21.08.2018 ON THE GROUND THAT TH E TAX AFFECT INVOLVED IN THE SAID APPEAL IS MORE THAN RS.20 LAKH S WHILE THE SAID APPEAL WAS DISMISSED BY THE TRIBUNAL VIDE THE SAID ORDER FOR HAVING LOW TAX EFFECT IN PURSUANCE TO CBDT CIRC ULAR NO.03/2018 DATED 11.07.2018. 2. AT THE TIME OF HEARING, THE LD. D.R. DID NOT PRE SS THE MISCELLANEOUS APPLICATION IN VIEW OF THE NEW CBDT C IRCULAR NO.03/2018 DATED 11.07.2018 IN WHICH THE MANDATORY LIMIT HAS BEEN INCREASED TO RS.50 LAKHS FOR FILING THE APPEAL BY THE MA NO.320/M/2019 (ITA NO.3093/M/2019) MRS. KALPANA S. MARDIA 2 REVENUE BEFORE THE INCOME TAX APPELLATE TRIBUNAL. ACCORDINGLY, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED AS WITHDRAWN IN VIEW OF THE CBDT CIRCULAR NO.03/201 8 DATED 11.07.2018. 3. IN RESULT THE MISCELLANEOUS APPLICATION BY THE R EVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.10.2019. SD/- SD/- ( RAVISH SOOD) (RAJESH KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 22.10. 2019. * KISHORE, SR. P.S. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT (A) CONCERNED, MUMBAI THE DR CONCERNED BENCH //TRUE COPY// [ BY ORDER DY/ASS TT. REGISTRAR, ITAT, MUMBAI.