Income Tax Appellate Tribunal - Mumbai
Willis Processing Services (I) P Ltd ( ... vs Department Of Income Tax on 20 May, 2013
IN THE INCOME TAX APPELLATE TRIBUNAL,
MUMBAI BENCH "G", MUMBAI
BEFORE SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER
AND DR. S.T.M. PAVALAN, JUDICIAL MEMBER
ITA No. 8175/M/2010
Assessment Year: NIL
ADIT CIR2(2) Willis Processing Services
R. NO. 116 Scindia House, (India) Pvt. Ltd. (Earlier
Ballard Estate Mumbai- Known as Trinity Computer
400038 Processing (India) Pvt. Ltd.)
Vs.
Plot No. 6, Godrej & Boyce
Mfg. Co. Compound, L.B.S.
Marg, Prijshanagar, Mumbai.
400079
PAN: AAACT 1796 R
(Appellant) (Respondent)
Appellant by : Shri Pavan Ved
Respondent by : Shri Nitesh Joshi
Date of hearing : 20.05.2013
Date of Pronouncement : 20.05.2013
ORDER
PER Dr. S.T.M. PAVALAN, JM:
This appeal by the Revenue is directed against the order dated 06.09.2010 of the Ld.CIT(A). The Revenue has raised the ground relating to fees paid for technical services which are chargeable to tax in India as per the provision of section 9(1)(vii) of the I.T. Act 1961.
2. We have heard both the parties in the matter. The tax effect in this case is less than Rs.3.00 lacs which is admitted by both the parties. As per the CBDT Instruction No.2 dated 24.10.2005 the revenue authorities are not authorised to file appeal before the Tribunal in case tax effect is less than Rs.2.00 lacs. The said limit was raised to Rs.3.00 lacs vide instruction No.3 of 2011 dated ITA No. 8175/M/2010 Willis Processing Services 9.2.2011 of CBDT. The Hon'ble Bombay High Court in the case of CIT vs. Camco Color Co. (254 ITR 565) has held that the appeal filed by the revenue authorities in contravention of the instruction of CBDT is not maintainable. The Hon'ble High Court of Bombay in case of Pithwa Engineering Works (276 ITR 519) has also held that the instruction issued by the CBDT prescribing tax limit for filing appeal before Tribunal or High Court would also apply to pending appeals even though on the date of filing appeals, the monetary limit may have been lower. In this case on the date of filing appeal, the monetary limit was Rs.2.00 lacs which has now been raised to Rs.3.00 lacs. Therefore, in view of the judgment of Hon'ble Bombay High Court in case of Pithwa Engineering Works (supra), the appeal filed by the revenue in this case is not maintainable as tax effect is less than Rs.3.00 lacs. We, therefore, dismiss the appeal of the revenue as non- maintainable.
3. In the result, appeal of the revenue is dismissed.
Order pronounced in the open court on this 20th day of May 2013.
Sd/- Sd/-
(RAJENDRA SINGH) (Dr. S.T.M. PAVALAN)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Mumbai, Dated: 20.05.2013
*Srivastava
Copy to: The Appellant
The Respondent
The CIT, Concerned, Mumbai
The CIT(A) Concerned, Mumbai
The DR "G " Bench
//True Copy//
By Order
Dy/Asstt. Registrar, ITAT, Mumbai.
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