The ITO (IT)-3(1), Mumbai v. Surindersingh D. Kambow
[Citation -2016-LL-1004-15]
| Citation | 2016-LL-1004-15 |
|---|---|
| Appellant Name | The ITO (IT)-3(1), Mumbai |
| Respondent Name | Surindersingh D. Kambow |
| Court | ITAT-Mumbai |
| Relevant Act | Income-tax |
| Date of Order | 04/10/2016 |
| Assessment Year | 2009-10 |
| Judgment | View Judgment |
| Keyword Tags | tax effect • monetary limit • dismissing the appeal in limine |
| Bot Summary: | Suman Kumar Respondent by : None Date of Hearing: 04/10/2016 Date of Pronouncement: 04/10/2016 ORDER PER RAM LAL NEGI, JM This appeal has been filed by the revenue against order dated 10/01/2014 passed by the Ld CIT(Appeals)-10, Mumbai for the assessment year 2009-10. The revenue has challenged the impugned order on following effective grounds:- 1. b. The builder cannot alter the BMC s approved plan without getting prior permission. We notice that the tax effect in this case is below Rs.10,00,000/- and as per the CBDT Circular No. 21 of 2015, dated 10/12/2015, the present appeal is not maintainable. Ld. Departmental Representative fairly admitted that the tax effect in this case is below Rs. 10 lacs. We find that the issue raised in appeal does not fall under any of the exceptions specified in para 8 of the Circular. Since, it has been specifically clarified in the Circular aforesaid that the instruction will apply retrospectively to all the pending appeals; the present appeal filed by the revenue is not maintainable. |