The Income-tax Officer, Ward 3 (2), Kalyan, Mumbai v. Deepak B. Shah
[Citation -2016-LL-0919-22]

Citation 2016-LL-0919-22
Appellant Name The Income-tax Officer, Ward 3 (2), Kalyan, Mumbai
Respondent Name Deepak B. Shah
Court ITAT-Mumbai
Relevant Act Income-tax
Date of Order 19/09/2016
Assessment Year 2011-12
Judgment View Judgment
Keyword Tags tax effect
Bot Summary: 19 - 09- 2016 ORDER PER MAHAVIR SINGH, JM: This appeal of the Revenue is arising out of the order of the CIT-1, Mumbai in appeal No.944 955/14-15 dated 07-07-2015. The learned Counsel for the assessee further submitted that in view of the CBDT Circular No.21/2015, dated 10.12.2015 brought out by the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, the appeal was not maintainable and be dismissed. We find from the records before us that the tax involved in the disputed issue/addition of Rs.22,58,960/- comes to Rs.7,13,850/- which is below Rs.10 lacs and therefore, in 2 ITA No.5070/Mum/2015 view of the circular No. 21/2015 dated 10th December, 2015 no appeal should be filed by the Revenue before the Tribunal which has tax effect of Rs. 10.00 lacs or less and this circular is also applicable retrospectively to all pending appeals. The relevant extract the said CBDT Circular is as under:- This instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in High Courts/Tribunals. Pending appeals below the specified tax limits in para 3 above may be withdrawn/not pressed. Appeals before the Supreme Court will be governed by the instructions on this subject, operative at the time when such appeal was filed. Considering the above, the appeal filed by the Revenue, is therefore, dismissed.


IN INCOME TAX APPELLATE TRIBUNAL D BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI RAJESH KUMAR, AM ITA No.5070/Mum/2015 (A.Y:2011-12) Income Tax Officer, Ward 3 (2), Vs. Shri Deepak B. Shah, 2 n d Kalyan, Mumbai floor, Pandurang Niwas, Near Lalit Kala, Mhatre Compound, Dombivli(E) 01 PAN:APMPS 3916E Appellant .. Respondent Appellant by .. Shri B. S. Bist, Sr. DR Respondent by .. Shri Deepak Mehta, AR Date of hearing .. 19-09-2016 Date of pronouncement .. 19 - 09- 2016 ORDER PER MAHAVIR SINGH, JM: This appeal of Revenue is arising out of order of CIT (Appeals)-1, Mumbai in appeal No.944 & 955/14-15 dated 07-07-2015. Assessment was framed by ITO, Ward 3 (2), Kalyan for assessment year 2011-12 u/s 144 read with section 147 of Income Tax Act, 1961 (hereinafter Act ) vide his order dated 31-01-2015. 2. At outset, learned Counsel for assessee pointed out that tax effect in this appeal is below Rs.10.00 lacs. learned Counsel for assessee further submitted that in view of CBDT Circular No.21/2015, dated 10.12.2015 brought out by Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, appeal was not maintainable and be dismissed. learned Sr. DR also agreed to facts stated by learned Counsel for assessee but could not point out whether this case falls under any of exception provided in Circular. 3. We have heard rival submissions and perused material on record. We find from records before us that tax involved in disputed issue/addition of Rs.22,58,960/- comes to Rs.7,13,850/- which is below Rs.10 lacs and therefore, in 2 ITA No.5070/Mum/2015 view of circular No. 21/2015 dated 10th December, 2015 no appeal should be filed by Revenue before Tribunal which has tax effect of Rs. 10.00 lacs or less and this circular is also applicable retrospectively to all pending appeals. relevant extract said CBDT Circular (Supra) is as under:- This instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in High Courts/Tribunals. Pending appeals below specified tax limits in para 3 above may be withdrawn/not pressed. Appeals before Supreme Court will be governed by instructions on this subject, operative at time when such appeal was filed. 4. Considering above, appeal filed by Revenue, is therefore, dismissed. 5. In result, appeal of Revenue is dismissed. Order pronounced in open court on 19-09-2016. Sd/- Sd/- (RAJESH KUMAR) (MAHAVIR SINGH) ACCONTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 19-09-2016 Lakshmikanta Deka/Sr.PS Copy of Order forwarded to: 1. Appellant 2. Respondent. 3. CIT (A), Mumbai. 4. CIT 5. DR, ITAT, Mumbai 6. Guard file. //True Copy// BY ORDER, Assistant Registrar ITAT, MUMBAI 3 ITA No.5070/Mum/2015 Sr.No. Particulars Date Initials Member Concerned 1 Dictation given on (direct on computer) 19/09/16 LK Deka JM 2 Draft placed before author 19/09/16 3 Draft proposed/placed before second Member 4 Draft discussed/approved by Second member 5 Approved Draft comes to Sr.PS 6 Kept for pronouncement on 7 File sent to Bench Clerk 8 Date on which file goes to Head Clerk 9 Date of dispatch of Order Income-tax Officer, Ward 3 (2), Kalyan, Mumbai v. Deepak B. Shah
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