Income Tax Appellate Tribunal - Mumbai
Dcit 8(1)(2), Mumbai vs Sea Linkers Pvt. Ltd., Mumbai on 10 August, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI
BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAM LAL NEGI, JM
APPEAL ASSESS APPELLANT RESPONDENT APPELLANT RESPOND
NO. MENT R e p r e s e nt e d ENT
YEAR by R e p r e s e nt
e d by
ITA NO. 2014-15 The ACIT 2(3)(1), M/s Vora Financial Services Shri Choudhary None
708/Mum/2018 R. No. 552, 5th Floor, Pvt. Ltd., Arunkumar
Aayakar Bhavan, 801 to 806, 8th Floor, Singh
M.K. Road, ELITE Square, 274,
Mumbai - 400020 Perin Nariman Street,
Bazar Gate, Fort,
Mumbai - 400001
PAN: A A A C V 1 9 7 5 E
ITA NO. 2013-14 The Income Tax Officer- M/s Bangalore Shirt Co. Pvt. Shri Choudhary None
769/Mum/2018 6 (1) (3), Ltd., Arunkumar
R. No. 561B, 5th Floor, 115, Cama Industrial Estate, Singh
Aayakar Bhavan, Sun Mill Compound,
M.K. Road, Churchgate, Lower Parel,
Mumbai - 20 Mumbai - 400013
PAN: A A A C B 2 1 9 3 G
ITA NO. 2012-13 The Jt. CIT (OSD), M/s Mega Management Shri Choudhary None
806/Mum/2018 Cent. Cir. - 6(4), Services P. Ltd., Arunkumar
R. No. 1925, 19th Floor, 308, Level-3, Ceejay House, Singh
Air India Building, F-Block, Shiv Sagar Estate,
Nariman Point, Dr. Annie Besant Road,
Mumbai - 400021 Worli,
Mumbai - 400008
PAN: A A A C M 4 1 4 3 K
ITA NO. 2014-15 The Dy. Commissioner of M/s Sea Linkers Pvt. Ltd., Shri Choudhary None
818/Mum/2018 Income Tax-8(1)(2), BPT, Plot No. 107, Arunkumar
Room No. 651, 6th Floor, Darukhana, Quay Street, Singh
Aayakar Bhavan, Mumbai - 400010
M.K. Rd., PAN: A A H C S 5 0 8 4 N
Mumbai - 20
ITA NO. 2015-16 The Asst. Commissioner of Shri Manoj Bhalchandra Shri Choudhary None
858Mum/2018 Income Tax, Churi, Arunkumar
Palghar Circle, Palghar, Prop. of M/s R.C. Singh
Aayakar Bhavan, Construction, Flat No. 203,
Income Tax Office, 2nd Floor, Annapurna Co-Op
BIDCO Road, Palghar, Hsg. Society, Dattatray
Tal. & Dist. Palghar - Nagar, Boisar, Tal. Palghar,
401404 Dist. Palghar - 401502
PAN: A A U P C 6 7 4 2 M
ITA NO. 2013-14 The Jt. Commissioner of M/s Baosteel India Co. Pvt. Shri Choudhary None
887/Mum/2018 Income Tax (OSD)- Ltd., Arunkumar
9(2)(1), 6th Floor, C & B Square, Singh
Room No. 665A, 6th Floor, Chakala Sangam Complex,
Aayakar Bhavan, Andheri Kurla Road,
M.K. Marg, Andheri (E),
Mumbai - 400020 Mumbai - 59
PAN: A A F C B 1 7 4 8 J
ITA NO. 2013-14 The A.C.I.T, M/s Virtuous Share Shri Choudhary None
860/Mum/2018 Circle-11(3)(2), Investment Pvt. Ltd., Arunkumar
Room No. 427, 4th Floor, The Eagles Flight Singh
Aayakar Bhavan, 4th Floor, Suren Rd., Off Andheri Kurla
M.K. Marg, Road, Andheri (E),
Mumbai - 400020 Mumbai- 400093
PAN:A A A C V 2 9 3 3 N
ITA NO: 2012-33 The DCIT, M/s M/s Syncom Shri Choudhary None
1075/Mum/2018 Circle-11(2)(2), Formulations (I) Ltd., Arunkumar
Room No. 421, 4th Floor, 7, Niraj Industrial Estate, Singh
Aayakar Bhavan, M.K. Off Mahakali Caves Road,
2
Road, Andheri (E),
Mumbai - 400020 Mumbai - 400093
PAN: A A F C S 6 7 9 4 R
ITA NO. 2014-15 The ACIT 1(3)(2), M/s Trent Hypermarket Ltd., Shri Choudhary None
1091/Mum/2018 Room No. 540, 5th Floor, K. Agarwal Commercial Arunkumar
Aayakar Bhawan, Tower 2, Kohinoor City Kirol Singh
M.K. Road, Road, Kurla (East),
Mumbai - 400020 Mumbai - 400070
PAN: A A C C T9 8 0 3 D
ITA NO. 2013-14 The ACIT 1(3)(2), M/s Trent Hypermarket Ltd., Shri Choudhary None
1090/Mum/2018 Room No. 540, 5th Floor, K. Agarwal Commercial Arunkumar
Aayakar Bhawan, Tower 2, Kohinoor City Kirol Singh
M.K. Road, Road, Kurla (East),
Mumbai - 400020 Mumbai - 400070
PAN: A A C C T9 8 0 3 D
ITA NO. 2015-16 The Deputy Commissioner M/s Skyway Infra Projects Shri Choudhary None
1076/Mum/2018 of Income Tax 11(2)(1), Pvt. Ltd., Arunkumar
Room No. 477, Aayakar 301, Gitanjali Arcade, Singh
Bhavan, M.K. Marg, Nehru Road,
Mumbai - 400020 Vile Parle (East),
Mumbai - 400057
PAN: A AM C S 3 3 5 6 G
ITA No. 2011-12 The Income Tax Officer- M/s Agarwal Textile Shri Choudhary None
1046/Mum/2018 18(1)(1), Industries, Arunkumar
Room No. 204, 2nd Floor, Office No. 64, Badam wadi, Singh
Earnest House, 333, Kalbadevi Road,
Nariman Point, Kalbadevi,
Mumbai - 400021 Mumbai - 400002
PAN: A A Q F A2 7 0 8 P
ITA NO. 2011-12 The DCIT, M/s Sunjewels Pvt. Ltd., Shri Choudhary Shri Pramod
1072/Mum/2018 Circle - 11 (2)(2), Unit No. 102/103, Arunkumar Kumar Parida
Room No. 421, 4th Floor, SDF-IV, S.V. Road, Singh
Aayakar Bhavan, Opp. Pawan Hans, SEEPZ,
M. K. Road, SEZ, Andheri (E),
Mumbai - 400020 Mumbai - 400096
PAN: A A B C E 3 5 1 9 L
ITA NO. 2012-13 The ITO-18(1)(3), M/s Brightstar Fashion Shri Choudhary None
1047/Mum/2018 R. No. 203, 2nd Floor, Fabrics, Arunkumar
Earnest House, 333, Office No. 6, Singh
Nariman Point, Badamwadi, Kalbadevi Rd.,
Mumbai - 400021 Mumbai - 400002
PAN: A A J F B 3 2 7 7 D
ITA NO. 2009-10 The ITO-31(2)(1), Shri Jitendra S Mamania, Shri Choudhary None
1133Mum/2018 R. No. 102, C-13, 1309-A, Agarwal Industries S Arunkumar
1st Floor, B.K.C., V Road, Jogeshwari (W), Singh
Bandra (E), Mumbai - 4000102
Mumbai - 51 PAN: AD D P M 0 6 2 3P
ITA NO. 2014-15 The ACIT 13(2)(1), M/s Sejal Finance Ltd., Shri Choudhary None
1176/Mum/2018 Room No. 146, 173/174, Sejal Encasa, Arunkumar
1st Floor, Aayakar Bhavan, S.V. Road, Kandivali (W), Singh
M.K. Road, Mumbai - 4000067
Mumbai - 400020 PAN: A A J C S 4 9 6 2 P
ITA NO. 2014-15 The Income Tax Officer - M/s Everest Sudarshan Pvt. Shri Choudhary None
1182/Mum/2018 15(1)(2), Ltd., Arunkumar
Room No. 15B, Ground Shop No. 13, Runwal Singh
Floor, Aayakar Bhavan, Commercial Complex, L.B.S.
M.K. Road, Churchgate, Road, Mulund (West),
Mumbai - 400020 Mumbai - 400080
PAN: A A B C E 6 4 2 8 N
3
Date of Hearing : 10.08.2018
Date of Pronouncement : 10.08.2018
ORDER
Per Ram Lal Negi, J. M.:
These appeals have been filed by Revenue against the orders passed by the respective Commissioners of Income Tax (Appeals), whereby the Ld. Commissioners (Appeals) have deleted the additions made by the AOs in the cases of respective assessees for the respective assessment years.
2. At the outset, it transpired that in the aforesaid cases, the tax effect of the relief granted by the Ld. Commissioners of Income Tax (Appeals) are below Rs.20 lacs, as per the limit fixed by the CBDT for filing the appeal before the ITAT vide CBDT Circular No. 3/2018, F. No. 279/Misc.142/2007-ITJ (Pt) dated 11th July, 2018 issued by Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India.
3. We have gone through the orders of the Ld. Commissioners of Income Tax (Appeals) and the grounds of appeals. We find that the tax effects in the above referred appeals are less than Rs. 20 lacs.
4. The Ld. Departmental Representative (DR) fairly conceded that these appeals are not maintainable in light of the above said CBDT Circular. The Ld. DR also did not point out that these appeals fall in any of the exceptions carved out in the above said circular. Accordingly, we dismiss the aforesaid appeals filed by the Revenue.
In the result, the appeals by the Revenue are dismissed. Order pronounced in the open court on 10.08.2018.
Sd/- Sd/-
(Shamim Yahya) (Ram Lal Negi)
Accountant Member Judicial Member
Mumbai; Dated : 10/08/2018
Alindra, PS
4
Copy of the Order forwarded to :
1. The Appellant
2. The Respondent
3. The CIT(A)
4. CIT - concerned
5. DR, ITAT, Mumbai
6. Guard File
BY ORDER,
//True Copy//
(Dy./Asstt. Registrar)
ITAT, Mumbai