Deputy Commissioner of Income-tax, Central Circle-6(3), Mumbai v. Marathan Fiscal Pvt. Ltd
[Citation -2019-LL-0823-84]

Citation 2019-LL-0823-84
Appellant Name Deputy Commissioner of Income-tax, Central Circle-6(3), Mumbai
Respondent Name Marathan Fiscal Pvt. Ltd.
Court ITAT-Mumbai
Relevant Act Income-tax
Date of Order 23/08/2019
Assessment Year 2012-13
Judgment View Judgment
Keyword Tags low tax effect
Bot Summary: We find that the tax effect involved in the present appeal filed by the revenue is less than Rs.50 lacs. On the basis of the aforesaid fact, the appeal filed by the revenue as per the monetary limits revised by the CBDT vide its Circular No. 17/2019, dated 08.08.2019 is found to be not maintainable. Departmental Representative on being confronted did not controvert the fact that the tax effect involved in the captioned appeal of the revenue is much below the revised monetary limit P a g e 2 ITA No. 5782/Mum/2017 AY. 2012-13 Dy. Commissioner of Income Tax, CC-6(3) Vs. M/s Marathan Fiscal Pvt. Ltd. for filing of appeals by the department before the Tribunal as provided in its Circular No. 17/2019, dated 08.08.2019. As the tax effect in dispute in the captioned appeal is admittedly below the monetary limit of Rs.50 lacs specified in the CBDT Circular No. 17/2019, dated 08.08.2019 the same not being maintainable is dismissed. In the result, the appeal of the revenue is dismissed.


Page |1 ITA No. 5782/Mum/2017 AY. 2012-13 Dy. Commissioner of Income Tax, CC-6(3) Vs. M/s Marathan Fiscal Pvt. Ltd. IN INCOME TAX APPELLATE TRIBUNAL D Bench, Mumbai Before Shri Ravish Sood, Judicial Member and Shri N.K. Pradhan, Accountant Member ITA No.5782/Mum/2017 (Assessment Year: 2012-13) Deputy Commisioner of Income M/s Marathan Fiscal Pvt. Ltd. Tax, Central Circle-6(3), Marathan House, Room No. 1926, 19th Floor, Lala Devid Dayal Road, Air India Building, Vs. Mulund (West) Nariman Point, Mumbai 400080 Mumbai- 400021 PAN AAFCM9819F Appellant Respondent Appellant by: Shri Jim Son, D.R Respondent by: Shri J.P. Bairagra, A.R Date of Hearing: 23.08.2019 Date of Pronouncement: 23.08.2019 ORDER PER RAVISH SOOD, JM captioned appeal filed by Revenue is directed against order passed by CIT(A)-54, Mumbai, dated 28.06.2017, which in turn arises from assessment order passed by A.O under Sec.143(3) r.w.s 147 sof Income Tax Act, 1961 (for short Act ), dated 28.03.2016. 2. We find that tax effect involved in present appeal filed by revenue is less than Rs.50 lacs. On basis of aforesaid fact, appeal filed by revenue as per monetary limits revised by CBDT vide its Circular No. 17/2019, dated 08.08.2019 is found to be not maintainable. 3. ld. Departmental Representative (for short D.R ) on being confronted did not controvert fact that tax effect involved in captioned appeal of revenue is much below revised monetary limit P g e |2 ITA No. 5782/Mum/2017 AY. 2012-13 Dy. Commissioner of Income Tax, CC-6(3) Vs. M/s Marathan Fiscal Pvt. Ltd. for filing of appeals by department before Tribunal as provided in its Circular No. 17/2019, dated 08.08.2019. 4. As tax effect in dispute in captioned appeal is admittedly below monetary limit of Rs.50 lacs specified in CBDT Circular No. 17/2019, dated 08.08.2019, therefore, same not being maintainable is dismissed. 5. In result, appeal of revenue is dismissed. Order pronounced in open court on 23.08.2019 Sd/- Sd/- (N.K. Pradhan) (Ravish Sood) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai; 23.08.2019 PS. Rohit /Copy of Order forwarded to : 1. / Appellant 2. / Respondent. 3. ( ) / CIT(A)- 4. / CIT 5. , , / DR, ITAT, Mumbai 6. / Guard file. //True Copy// / BY ORDER, / (Dy./Asstt. Registrar) , / ITAT, Mumbai P g e |3 ITA No. 5782/Mum/2017 AY. 2012-13 Dy. Commissioner of Income Tax, CC-6(3) Vs. M/s Marathan Fiscal Pvt. Ltd. Deputy Commissioner of Income-tax, Central Circle-6(3), Mumbai v. Marathan Fiscal Pvt. Ltd
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