DCIT- 11(2)(1), MUMBAI V. SKY GOURMET CATERING PVT. LTD., MUMBAI

MA 95/MUM/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4443 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 1 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-03-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 25-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR MENON
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D B ENCH , MUMBAI BEFOR E: HON BL E JUSTICE P.P. BHATT, PRESIDENT & SHRI M.BALAGANESH, AM M.A. NO. 95 / MUM/2020 (ARISING OUT OF I TA NO. 3274 /MUM/ 2018 ( ASSESSMENT YEAR : 2013 - 14 ) DCIT - 11(2)(1) ROO M NO.477 , 4 TH FLOOR AAYAKAR BHAVAN M.K.ROAD, MUMBAI - 400020 VS. M/S. SKY GOURMET CATERING PVT. LTD., CTS - 1454, OFF INTERNATIONAL AIRPORT, APPROACH ROAD MAROL, ANDHERI MUMBAI - 4000 59 PAN/GIR NO. AABCG7068G (APPELLANT ) .. (RESPONDENT ) REVENUE BY SHRI VIJAY KUMAR MENON ASSESSEE BY S HRI RAVIKANT PATHAK DATE OF HEARING 26 / 03 /202 1 DATE OF PRONO U NCEMENT 26 / 03 /202 1 / O R D E R PER M. BALAG ANESH (A.M) : BY VIRTUE OF THIS MISCELLANEOUS APPLICA TION, REVENUE SEEKS TO RE CALL THE ORDER PASSED BY THIS TR IBUNAL ON 20/08/2019 FOR THE A.Y.2013 - 14 IN ITA NO.327 4 / MUM/201 8 WHEREI N THIS TRIBUNAL BY FOLLOWING THE CBDT CIRCULAR NO.17/2019 DAT ED 08/08/2019 READ TOGETHER WITH CIRCULAR NO.3/2018 DATED 11/07/2018 HAD DISMISSED THE APPEAL OF THE REVEN UE ON THE GROUND T HAT THE TAX EFFECT INVOLVED IN THE SAID APPEAL IS LESS THAN THE MA NO . 95 /MUM/ 2020 M/S. SKY GOURMET CATERING PVT. LTD., 2 PRES CRIBED MONE TARY LIMITS AS PER THE CIRCULAR. ACCORDINGLY, THE APPEAL OF THE RE VENUE WAS DISMISSED. NOW , WE FIND THAT THE REVENUE IN ITS MISCELLANEOUS APPLICATION IN PARA 7.3 HAD SUBMITTED T HAT THE SAID CASE FA LLS UNDER PARA 10(B) OF THE CIRCULAR WHICH IS AN EXCEPTION FOR APPLICATION OF THE AFORESAID CBDT CIRCULAR. F OR THE SAKE OF CO N VENIENCE , RELEVANT PARA 10(B) OF THE CBDT CIRCULAR IS REPRODUCE D HERE UNDER: - 10. ADVERSE JUDGMENTS RELATING TO THE FOLLOWING ISSUES SHOULD BE CONTESTED ON MERITS NOTWITHSTANDING THAT THE TAX EFFECT ENTAILED IS LESS THAN THE MONETARY LIMITS SPECIFIED IN PA RA 3 ABOVE OR THERE IS NO TAX EFFECT: (A) .. (B) WHERE BOARD'S ORDER, NOTIFICATION, INSTRUCTION OR CIR CULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES, OR (C) (D) .. 2. WE FIND THAT THIS TRIBUNAL HAD ONLY DIS MISSED THE APPEAL ON T HE GROUND OF L OW TAX EFFECT. FROM THE PERUSAL OF THE ORDER OF THE TRIBUNAL, NOWHERE WE FIND THAT THE APPEAL OF THE REVENUE HAS BEEN DISMISSED ON THE GROUND THAT CBDT ORDER , NOTIFICATION, INSTRUCTION, OR C IRCULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES . HENCE, WE FIND THAT THE MISCELLANEOUS APPLICATION OF THE REVENUE DOES NOT POINT OUT THE CLEAR ERROR IN THE ORDE R PASSED BY T HIS TRIBUNAL AND WE ALSO H O LD THAT THE SAID CASE DO ES NOT FALL UNDER PARA 10 ( B ) OF THE CBDT CIRCULAR . HENCE, THE MISCELLANEOUS APP LI CATION OF THE REVENUE IS DISMISSED. MA NO . 95 /MUM/ 2020 M/S. SKY GOURMET CATERING PVT. LTD., 3 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVE NUE IS DISMISSED. ORDER PRONOUNCE D ON 26 / 03 / 202 1 BY WAY OF PROPER M ENTIONING IN T HE NOTICE BOARD. SD/ - ( JUSTI CE P.P. BHATT ) SD/ - (M.BALAGANESH) PRESIDENT ACCOUNTANT MEMB ER MUMBAI ; DATED 26 / 03 / 202 1 KARUNA , SR.PS COPY OF THE O RDER FORWARDED TO : BY ORDER, ( ASSTT. REGIST RAR) ITAT, MUMBAI 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITA T, M UMBAI 6. GUARD FILE. //TRUE COPY//