Income Tax Appellate Tribunal - Mumbai
Income Tax Officer 13(3)(4), Mumbai vs M/S.Third Eye Integrated Services ... on 24 August, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH "H" MUMBAI
BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND
SHRI N.K. PRADHAN (ACCOUNTANT MEMBER)
ITA No. 4680/MUM/2017
Assessment Year: 2011-12
DCIT, Central Circle-8(1), Shri Ramesh G.
Mumbai Room No. 656, 6th Gowani, 501,
floor, Aayakar Bhavan, M.K. Vs. Commerce House, 140,
Road, Mumbai-400020. N.M. Road, Fort,
Mumbai-400023.
PAN No. AAEPG3540M
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 4706/MUM/2017
Assessment Year: 2010-11
ACIT-16(1), Room No. 439, M/s Trimurti Films P.
Aayakar Bhavan, M.K. Ltd. B-11, Commerce
Marg, Mumbai-400020. Vs. Centre, Tardeo Road
Mumbai-400034.
PAN No. AAACT4118M
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
Shri Ramesh G. Gowani & Ors 2
ITA No. 4680/Mum/2017 & Ors
ITA No. 4907/MUM/2017
Assessment Year: 2013-14
Income Tax Officer- M/s Shree Madhu Industrial
1(3)(2), Room No. 541, Estate Ltd. (now known as
5th floor, Aayakar Vs. Madhu Corporation Park
Bhavan, M.K. Road, Ltd.) Madhu Industrial
Mumbai-400020. Estate, Ground floor,
Pandurang Budhkar Marg,
Mumbai-400013.
PAN No. AAACS6532J
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 4908/MUM/2017
Assessment Year: 2013-14
Income Tax Officer- M/s SPS Finquest Pvt. Ltd.
1(3)(2), Room No. 541, G-702, Keshav Kunj 1,
5th floor, Aayakar Vs. Sector 30, Vashi, Navi
Bhavan, M.K. Road, Mumbai-400705
Mumbai-400020.
PAN No. AAACC2671C
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
Shri Ramesh G. Gowani & Ors 3
ITA No. 4680/Mum/2017 & Ors
ITA No. 5038/MUM/2017
Assessment Year: 2013-14
Asst. Commissioner of M/s Naitik Gems, 1103-A,
Income Tax Circle-32(2), Aditya Tower, Chandvarkar
Room No. 308, 3rd floor, Vs. Lane, Borivali (W), Mumbai-
C-11, Pratyakshakar 400092.
Bhavan, Bandra Kurla
Complex, Bandra (E),
Mumbai-400051.
PAN No. AAEFN5488M
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 4997/MUM/2017
Assessment Year: 2007-08
&
ITA No. 4998/MUM/2017
Assessment Year: 2008-09
ACIT-17(3), Mumbai M/s Saif Marine, 220, 2nd
Room No. 137, 1st floor, floor, Vyapar Bhavan 49,
Aayakar Bhavan, M.K. Vs. P.D'Mello Road, Masjid
Marg, Mumbai-400020.. Bunder, Mumbai-400009
PAN No. AAPFS3198E
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
Shri Ramesh G. Gowani & Ors 4
ITA No. 4680/Mum/2017 & Ors
ITA No. 5059/MUM/2017
Assessment Year: 2011-12
Income Tax Officerr-32(2)(4), M/s Naitik Gems, 1103-A,
Room No. 306, 3 floor, C-11,
rd Aditya Tower, Chandvarkar
Pratyakshakar Bhavan, Vs. Lane, Borivali (W), Mumbai-
Bandra Kurla Complex, 400092.
Bandra (E), Mumbai-400051.
PAN No. AAEFN5488M
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 5071/MUM/2017
Assessment Year: 2008-09
The ACIT-25(2), Room M/s Devashya, 11/14, Hari
No. 508, C-10, 5th floor, Niwas, Hanuman Cross
Pratyakshakar Bhavan Vs. Road, Vile Parle, Mumbai-
Bandra Kurla Complex, 400056.
Bandra (E), Mumbai-
400051.
PAN No. AAAFD1690H
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 5109/MUM/2017
Assessment Year: 2012-13
The ITO-21(2)(2), Room Ms. Madhvi Sanjay Patil Flat
No. 111, 1st floor, No. 4, Durgesh Dadar CHS,
Piramal Chambers, Vs. S.B. Marg, Dadar,
Parel, Mumbai-400012. Mumbai-400028.
PAN No. ALDPP2490H
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
Shri Ramesh G. Gowani & Ors 5
ITA No. 4680/Mum/2017 & Ors
ITA No. 5160/MUM/2017
Assessment Year: 2010-11
DCIT-4(3)(1) R.N. 649, M/s Perfect Corporation
6th floor, Aayakar Services Ltd. 301, Sona
Bhavan, Mumbai- Vs. Chambers, 507/509, JSS
400020. Road, Cira Bazar, Marine
Lines (E), Mumbai-400002
PAN No. AADCP0907H
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 5161/MUM/2017
Assessment Year: 2010-11
DCIT-4(2)(1) R.No. 649, M/s Rukshmani Syntex Pvt.
6th floor, Aayakar Ltd. Office No. 47-48, Mittal
Bhavan, Mumbai- Vs. Industrial Estate, Sir M. V.
400020. Road, Andheri (E), Mumbai-
400059.
PAN No. AAACR2507C
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 5169/MUM/2017
Assessment Year: 2012-13
DCIT Cir-6(3)(2), R. No. M/s Jamnotri Impex Pvt.
506, 5th floor, Aayakar Ltd., 404, Anand Building,
Bhavan, M.K. Road, Vs. 82, 84, Kazi Syed Street,
Mumbai-400020. Masjid Bandar, Mumbai-
400003
PAN No. AAACJ0974D
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
Shri Ramesh G. Gowani & Ors 6
ITA No. 4680/Mum/2017 & Ors
ITA No. 5174/MUM/2017
Assessment Year: 2013-14
Deputy/Assistant M/s Prabhat Trade Link 03,
Commissioner of Income Nayankamal Apartment
Tax, Circle-3 Kalyan, 2nd Vs. Opp. Mahila Mandal Bazar
Floor, Rani Mansion, Peth, Kalyan (W)-421301.
Murbad Road, Kalyan
(W)-421301
PAN No. AABFP9025B
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 4747/MUM/2017
Assessment Year: 2007-08
ACIT-33(3) C-12, 6th Smt. Reena A. Goyal, 1503,
floor, R. No. 607, Challenger Tower, II,
Pratyakshakar Bhavan, Vs. Thakur Village, Kandivali
B.K.C., Bandra (East) East, Mumbai-400101.
Mumbai-400051.
PAN No. AGSPG7620C
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : Mr. Ankush Agarwal, AR
Shri Ramesh G. Gowani & Ors 7
ITA No. 4680/Mum/2017 & Ors
ITA No. 4865/MUM/2017
Assessment Year: 2012-13
ITO-26(3)(4), Room No. Shri Vinod Sayaji Suryavanshi
507, 5th floor, C-11, 2-B, Sai Shradha CHS Ltd. V.S.
Pratyakshakar Bhavan, Vs. Road, Mohali Village, Sakinaka,
Bandra Kurla Complex, Mumbai-400072.
Mumbai-400051.
PAN No. AVXPS4296E
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 4903/MUM/2017
Assessment Year: 2011-12
Dy. Commissioner of C.R. Rajesh Nair A-801, N.G.
Income Tax-11(2)(1), Garden, Bunder Pakhadi
Room No. 417, Aayakar Vs. Road, Kandivali (W),
Bhavan, M.K. Marg, Mumbai-400067.
Mumbai-400020.
PAN No. ADRPN0413A
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
Shri Ramesh G. Gowani & Ors 8
ITA No. 4680/Mum/2017 & Ors
ITA No. 4921/MUM/2017
Assessment Year: 2011-12
ACIT, Circle-11(3)(2), M/s Wilhelmsen Ship
Room No. 427, Aayakar Management (India) Pvt.
Bhavan, 4th floor, M.K. Vs. Ltd. 31/32 Apple Heritage,
Marg, Mumbai-400020. Sir. MV Road, Plot No. 4C,
Andheri (E),
Mumbai-400093.
PAN No. AAACI1614H
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : Mr. Nishant Thakkar, AR
ITA No. 4817/MUM/2017
Assessment Year: 2011-12
DCIT-4(1)(1), Room No. M/s Emkay Global Financial
640, 6th floor, Aayakar Services Ltd. The Ruby, 7th
Bhavan, M.K. Road, Vs. floor, Senapati Bapat Marg,
Mumbai-400020. Dadar (W),
Mumbai-400028.
PAN No. AAACE0994L
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 4870/MUM/2017
Assessment Year: 2009-10
DCIT-12(1)(1), Room M/s Aluwind Architectural
No. 223, 2nd floor, Pvt. Ltd. 16, Municipal
Aayakar Bhavan, M.K. Vs. Shopping Centre, Mitha
Road, Mumbai-400020. Nagar, Goregaon (W),
Mumbai-400090.
PAN No. AAECA5798A
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
Shri Ramesh G. Gowani & Ors 9
ITA No. 4680/Mum/2017 & Ors
ITA No. 4884/MUM/2017
Assessment Year: 2013-14
Deputy Commissioner of M/s Tia Construction Co.
Income Tax-1(3)(2), Pvt. Ltd. Tanna House, 1st
Room No. 540, 5th floor, Vs. floor, 11/A, Nathalal Parikh
Aayakar Bhavan, M.K. Marg, Colaba,
Road, Mumbai-400020. Mumbai-400039.
PAN No. AALCS1888E
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 4878/MUM/2017
Assessment Year: 2009-10
ACIT-19(3), Matru Shree Vinoo K. Naik 236-
Mandir, 2nd floor, R.No. Blue Roase Industrial
206, Tardeo Road, Vs. Estate, 2nd flr, Western
Mumbai-400007 Express Highway, Borivali
(E), Mumbai-400086
PAN No. AACPN2962L
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 4895/MUM/2017
Assessment Year: 2009-10
Income Tax Officer- M/s Power Mech Engg.
26(2)(4), R. No. 709, 7th Corporation, Shop No. 2,
floor, C-11, Vs. Bhaiyasaheb Nagar, Barkat
Pratyakshakar Bhavan, Ali Naka, Walada (East),
Bandra Kurla Complex, Mumbai-400037.
Bandra (E), Mumbai-
400051.
PAN No. AAFFP4713N
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
Shri Ramesh G. Gowani & Ors 10
ITA No. 4680/Mum/2017 & Ors
ITA No. 1977/MUM/2018
Assessment Year: 2011-12
Income Tax Officer M/s. Travel Mart India Pvt.
Circle-3(3)(3) Ltd.,
Room No. 672, Vs. 7, Tulsiani Chambers,
Aayakar Bhavan, M.K. Ground Floor, Nariman
Road, Churchgate, Point, Mumbai - 400 021
Mumbai-400020.
PAN No. AABCT 6760 E
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 1990/MUM/2018
Assessment Year: 2007-08
The Asst. Commissioner Shri Ketan R Chokshi
of Income Tax, Circle- 723/724 Arun Chambers,
16(2) Vs. Pt. M.M. Malviya Marg
Room No. 440, 4th floor, Tardeo Road,
Aayakar Bhavan, M.K. Mumbai - 400 034
Road, Churchgate,
Mumbai-400020.
PAN No. AABPC8082F
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
Shri Ramesh G. Gowani & Ors 11
ITA No. 4680/Mum/2017 & Ors
ITA No. 2012/MUM/2018
Assessment Year: 2010-11
The Asst. Comm issioner Shri Mahendra Singh Mehta
of Income Tax, Circle- 3401/C, Oberoi Woods,
13(1)(1) Vs. Mohan Gokhale Road,
Room No. 218, 2ndfloor, Goregaon (East)
AayakarBhavan, M.K. Mumbai - 400 063
Road, Churchgate,
Mumbai-400020.
PAN No. AABPM7661A
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 2015/MUM/2018
Assessment Year: 2012-13
The Deputy M/s. Hindustan Diamond
Commissioner of Income Pvt. Ltd.,
Tax, Circle-14(2)(1) Vs. DE 6010, Bharat Diamond
Room No. 432, 4th floor, Bourse,
Aayakar Bhavan, M.K. Bandra Kurla Complex,
Road, Churchgate, Bandra (E), Mumbai - 400
Mumbai-400020. 051
PAN No. AAACH0400Q
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : Mr. Mitesh N. Shah
Shri Ramesh G. Gowani & Ors 12
ITA No. 4680/Mum/2017 & Ors
ITA No. 2016/MUM/2018
Assessment Year: 2009-10
The Deputy Shri Devan K. Gandhi
Commissioner of Income A/303, Balaji Gardens,
Tax, Central Circle-8(2) Vs. Sector - 11, Koparkhairne,
Room No. 658, 6th floor, Navi Mumbai 400 709
AayakarBhavan, M.K.
Road, Churchgate,
Mumbai-400020.
PAN No. ABHPG0909N
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 2052/MUM/2018
Assessment Year: 2013-14
Asst. Commissioner of M/s MM Corporation, 402,
Income Tax-25(3), Mumbai Bajaj View, Bajaj Road, Vile
Room No. 601, C-10, 6th Vs. Parle (W), Mumbai-400056.
floor, Pratyakshakar
Bhavan, Bandra Kurla
Complex, Bandra (East),
Mumbai-400051.
PAN No. AAAFM1898E
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
Shri Ramesh G. Gowani & Ors 13
ITA No. 4680/Mum/2017 & Ors
ITA No. 2070/MUM/2018
Assessment Year: 2013-14
ACIT-17(2), Room No. M/s Lemuir Air Express
134A, Aayakar Bhavan, Oricon House, 2nd floor, K
M.K. Road, Mumbai- Vs. Dubash Marg, Fort, Mumbai-
400020. 400023.
PAN No. AAAFL2518C
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 2074/MUM/2018
Assessment Year: 2014-15
Income Tax Officer- Ramlingam Palaniappan 10,
20(3)(1), Room No. 622, 6th Sangeet Sagar, Laxmi
floor, Piramal Chambers, Vs. Narayan Lane, Matunga,
Parel, Mumbai-400012. Mumbai-400019
PAN No. AAKPP9603N
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
Shri Ramesh G. Gowani & Ors 14
ITA No. 4680/Mum/2017 & Ors
ITA No. 2103/MUM/2018
Assessment Year: 2012-13
JCIT (TDS) (OSD) - 2(3) M/s. Zee Entertainment
718, 7th Floor, Enterprises Ltd.,
Smt K.G. Mittal Ayurvedic Vs. 18th Floor, Marathon
Hospital Building, Futurex,
CharniRaod (W), N.M. Joshi Marg., Lower
Mumbai - 400 002 Parel, Mumbai - 400 013
PAN No. AAACZ0243R
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : Mr. Jay Bhansali, AR
ITA No. 2109/MUM/2018
Assessment Year: 2013-14
Dy. Commissioner of M/s. Allana Sons Pvt. Ltd.,
Income Tax Allana House, Allana Road
Circle 1(1)(1), Room No. Vs. Colaba, Mumbai - 400 001
533/579,
5th Floor, Aayakar Bhavan,
M.K.Road,
Mumbai-400 020.
PAN No. AAACA4533D
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
Shri Ramesh G. Gowani & Ors 15
ITA No. 4680/Mum/2017 & Ors
ITA No. 2139/MUM/2018
Assessment Year: 2014-15
Income Tax Officer, Ward M/s. Eternity Co-op Housing
3(2) Society Ltd.,Telco
Room No. 4, B Wing, 6th Vs. Compound,
Floor, Ashar I.T. Park, Next to Eternity Mall,
Wagle Industrial Estate, Dyansadhanda College
Thane, Mumbai - 400 604. Road,
Teen Hath Naka, Thane (W)-
400604
PAN No. AAAAE2614B
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 2144/MUM/2018
Assessment Year: 2012-13
DCIT CC-7(3), Room No. M/s Padmavati Township
655 6th floor, Aayakar Pvt. Ltd. 412, 71-G,
Bhavan, M.K. Road, Vs. Vardhman Chamber C.P.
Mumbai-400020. Road Horniman Circle Fort
Mumbai.
PAN No. AAFCM7826P
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
Shri Ramesh G. Gowani & Ors 16
ITA No. 4680/Mum/2017 & Ors
ITA No. 2243/MUM/2018
Assessment Year: 2013-14
Dy. Commissioner of M/s Ashrit Holdings Ltd., A-
Income Tax, Range-9(1)(2), 25, MIDC, Street No.-3,
Room No. 260, 2nd floor, Vs. Marol Industrial Area,
Aayakar Bhavan, M.K. Andheri (E),
Road, Mumbai-400020. Mumbai-400093.
PAN No. AAACA6083E
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 2287/MUM/2018
Assessment Year: 2011-12
Dy. Commissioner of M/s. Fudenberg Gala
Income Tax, Range- Household Product Private
15(1)(1), Room No. 470, Vs. Ltd
4thfloor, Aayakar Bhavan, B-902/903/904, 9th Floor,
M.K. Road, Mumbai- B-Wing, 02 Galleria, Plot No.
400020. 23/24, Minerva Industrial
Estate, Near Asha Nagar, Off
LBS Marg, Mulund (W),
Mumbai - 400080
PAN No. AADCG4345E
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
Shri Ramesh G. Gowani & Ors 17
ITA No. 4680/Mum/2017 & Ors
ITA No. 2298/MUM/2018
Assessment Year: 2010-11
Asst. Commissioner of Smt. Shital S Shah
Income Tax, Range-32(3), 305, Madhur Apartment,
Room No. 108, Vs. T.P.S. Road No.56, Borivali
1st Floor, C-11, West, Mumbai - 400 092
PratyakshakarBhavan,
BandraKurla Complex,
Bandra (East), Mumbai-
400051
PAN No. AXNPS2077F
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 2309/MUM/2018
Assessment Year: 2014-15
Asst. Commissioner of Shri Anthony John Pereira
Income Tax Shop No.4,5,6, Ground Floor,
Circle - 4, Room No. 2, Vs. Bldg No.21B,Amol Nagar,
Ashar I.T. Park, 6th Floor, A Near Naigaon Station (W),
Wing, Road No.16Z, Wagle Vasai
Industrial Estate, Thane,
Mumbai - 400 604
PAN No. AASPP8647G
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
Shri Ramesh G. Gowani & Ors 18
ITA No. 4680/Mum/2017 & Ors
ITA No. 2323/MUM/2018
Assessment Year: 2012-13
Income Tax Officer (E)-2(3) M/s. Shree Vallabh Shikshan
Plot No. 6, Swami Shree Sansthan
Vallabhdas Marg, Sion (W), Vs. Room No. 513, 5th floor,
Mumbai-400022. Piramal Chambers, Lalbaug,
Lower Parel, Mumbai-
400012.
PAN No. AAATV0044R
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 2330/MUM/2018
Assessment Year: 2013-14
Income Tax Officer - Shri Ashok V. Viradia
32(1)(2), Room No. 204, C- B-202, Building No.7, Prem
11, 2ndfloor, Vs. Nagar, Mandpeshwar Road,
PratyakshkarBhavan, Borivali (W)
BandraKurla Complex, Mumbai - 400 092
Bandra (E), Mumbai - 400
051.
PAN No. AAIPV3260B
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
Shri Ramesh G. Gowani & Ors 19
ITA No. 4680/Mum/2017 & Ors
ITA No. 2331/MUM/2018
Assessment Year: 2013-14
The Deputy Commissioner M/s Indagro Foods Pvt. Ltd.
of Income Tax, Circle- Allana House, 4, Allana
2(2)(1), Room No. 545, 5th Vs. Road, Colaba, Mumbai-
floor, Aayakar Bhavan, M.K. 400001.
Road, Churchgate, Mumbai-
400020.
PAN No. AAACI6584Q
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 2345/MUM/2018
Assessment Year: 2013-14
The Deputy Commissioner M/s. First Fitness India Pvt.
of Income Tax, Circle- Ltd.,
9(3)(1), Vs. 201/203, Trade Avenue,
Room No. 215, 2nd floor, Suren Road, Andheri (E),
AayakarBhavan, M.K. Road, Mumbai - 400 093
Churchgate, Mumbai-
400020.
PAN No. AAACL2475P
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
Shri Ramesh G. Gowani & Ors 20
ITA No. 4680/Mum/2017 & Ors
ITA No. 2404/MUM/2018
Assessment Year: 2013-14
The Deputy Commissioner M/s. Talwar Equity
of Income Tax, Circle- Management Pvt., ltd.,
3(3)(2), Vs. 301-A, 3rd Floor, Poonam
Room No. 609, 6th floor, Chambers, Dr. Annie Besant
AayakarBhavan, M.K. Road, Road, Worli, Mumbai - 400
Churchgate, Mumbai- 018
400020.
PAN No. AADCT0048B
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 2455/MUM/2018
Assessment Year: 2013-14
The Deputy Commissioner M/s. SAP Holdings and
of Income Tax, Circle- Leasing Pvt. Ltd., 53,
8(1)(2), Vs. DattaBhavan,
Room No. 651, 6th floor, Vijay Manjrekar Lane,
AayakarBhavan, M.K. Road, Gokhale Road, Dadar (W),
Churchgate, Mumbai- Mumbai - 400 028
400020.
PAN No. AAFCS7429B
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
Shri Ramesh G. Gowani & Ors 21
ITA No. 4680/Mum/2017 & Ors
ITA No. 2612/MUM/2018
Assessment Year: 2011-12
Income Tax Officer - Shri Pranav Suresh Bhatt
25(3)(2) 1st Floor, Chiranjeev,
Room No. 604, C-10, 6th Vs. Gulmohar Cross Road No.4,
Floor JVPD Scheme, Juhu,
PratyakshkarBhavan, Mumbai - 400 049
BandraKurla Complex,
Bandra (E), Mumbai - 400
051
PAN No. AFJPB6846H
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 2624/MUM/2018
Assessment Year: 2011-12
The Asst. Commissioner of M/s. OTIS Elevator
Income Tax, Circle 13(1)(1) Company (India) Ltd.,
2nd Floor, Room No.218 Vs. 9th Floor, Magnus Tower,
Aayakar Bhavan, M.K. Link Road, Malad (W),
Road, Mumbai - 400 064
Mumbai-400 020
PAN No. AAACO0481E
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : Mr. Firoze Andhyarujina, AR
Shri Ramesh G. Gowani & Ors 22
ITA No. 4680/Mum/2017 & Ors
ITA No. 2634/MUM/2018
Assessment Year: 2013-14
DCIT CC-7(2), Room No. M/s DSG Corporation Pvt.
655, 6th floor, Aayakar Ltd. 103A, Swiss Corner,
Bhavan, M.K. Road, Vs. Shastri Nagar, Varsova,
Mumbai-400020. Andheri (W), Mumbai-
400053.
PAN No. AAACD5064G
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : Mr. Shri Prateek Jain, AR
ITA No. 2651/MUM/2018
Assessment Year: 2014-15
Income Tax Officer, Circle - M/s. Third Eye Integrated
13(3)(4) Services Pvt. Ltd.,
Room No. 216B, Aayakar Vs. 4th Floor, Lalani Aura, 34th
Bhavan, M.K. Road, Road, Bandra (West),
Mumbai-400020 Mumbai - 400 050.
PAN No. AAECT3554D
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
Shri Ramesh G. Gowani & Ors 23
ITA No. 4680/Mum/2017 & Ors
ITA No. 2654/MUM/2018
Assessment Year: 2013-14
DCIT-13(2)(1), Room No. M/s Sapa Building System
146, 1st floor, Aayakar Pvt. Ltd. Dheeraj Heritage,
Bhavan, M.K. Road, Vs. Near Milan Mall Santacruz
Mumbai-400020. (M) Mumbai-400054.
PAN No. AAPCS4488N
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 2676/MUM/2018
Assessment Year: 2014-15
Dy. Commissioner of M/s Bermaco Energy
Income Tax Central Circle- Systems Pvt. Ltd. D-73/1,
8(4), 6th floor, Room No. Vs. TTC Industrial area, MIDC
658, Aayakar Bhavan, M.K. Road, Turbhe, Navi
Road, Mumbai-400020. Mumbai-400705
PAN No. AAACB272N
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : None
ITA No. 2738/MUM/2018
Assessment Year: 2011-12
ITO, Ward-1(1), Kalyan 1st Shri Balaram Madhukar
floor, Mohan Plaza, Wayale Choudhary 105, Temghar
Nagar, Kalyan West. Vs. Village, Bhiwandi-421302.
PAN No. ADNPC7004Q
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Shri Ramesh G. Gowani & Ors 24
ITA No. 4680/Mum/2017 & Ors
Assessee by : Ms. Lipsa A. Chanchlani, AR
ITA No. 2739/MUM/2018
Assessment Year: 2011-12
ITO, Ward-1(3), Kalyan 1st Shri Padmakar Madhukar
floor, Mohan Plaza, Wayale Chaudhary
Nagar, Kalyan West, Vs. 105, Temghar Village,
Mumbai - 421 301 Bhiwandi-421302
PAN No. ACIPC0777G
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : Ms. Lipsa A. Chanchlani, AR
ITA No.2740 /MUM/2018
Assessment Year: 2011-12
Income Tax Officer, Ward Shri Gopinath M. Chaudhary
No.1(5) 105, Temghar Village,
1st Floor, Mohan Plaza, Vs. DandekarWadi, Bhiwandi,
Wayale Nagar, Mumbai- 421 302
Khadakpada,
Kalyan (W) - 421 301.
PAN No. ACIPC1958R
Appellant Respondent
Revenue by : Mr. Manoj Kumar Singh, DR
Assessee by : Ms. Lipsa A. Chanchlani, AR
Date of Hearing : 10/08/2018
Date of pronouncement : 24/08/2018
Shri Ramesh G. Gowani & Ors 25
ITA No. 4680/Mum/2017 & Ors
ORDER
PER BENCH The Central Board of Direct Taxes (CBDT) vide Circular No. 3/2018 dated 11.07.2018 has specified that appeals shall not be filed before the Income Tax Appellate Tribunal (ITAT) in cases where the tax effect does not exceed the monetary limit of Rs.20,00,000/-. For this purchase, 'tax effect' means the difference between the tax on the total income assessed and the tax that would have been chargeable had such total income been reduced by the amount of income in respect of issues against which appeal is intended to be filed. Further, 'tax effect' shall be taxes including applicable surcharge and cess. However, the tax will not include any interest thereon, except where chargeability of interest itself is in dispute. In case the chargeability of interest is the issue under dispute, the amount of interest shall be the tax effect. In cases where returned loss is reduced or assessed as income, the tax effect would include notional tax on disputed additions. In case of penalty order, the tax effect will mean quantum of penalty deleted or reduced in the order to be appealed against.
2. In the captioned appeals, it seems the tax effect does not exceed the monetary limit of Rs.20,00,000/-.
At para 13 of the above Circular, it has been mentioned that:
"13. This Circular will apply to SLPs/appeals/cross objection/references to be filed henceforth in SC/HCs/Tribunal and it shall also apply retrospectively to pending SLPs/appeals/cross objections/references. Pending appeals Shri Ramesh G. Gowani & Ors 26 ITA No. 4680/Mum/2017 & Ors below the specified tax limits in para 3 above may be withdrawn/not pressed."
3. Before us, the Ld. DR submits that liberty may kindly be given to raise, after necessary further verification, and to seek recall the dismissal of appeals and restoration of the appeals in the cases (i) in which it can be shown that the appeals are covered by the exceptions and (ii) which are inadvertently included in this bunch of appeal, wherein the tax effect in terms of the above CBDT Circular, exceed Rs.20,00,000/-. There was no opposition from the Ld. counsels of the assessee to the above submission of the Ld. DR.
4. We agree with the above contentions of the Ld. DR and make it clear that the appellants shall be at liberty to file Miscellaneous Applications to point out the cases which are wrongly included in these appeals so summarily dismissed, and we will take appropriate remedial measures in this regard.
5. In view of the above observations, these appeals, involving tax effect of less than Rs.20,00,000/- are dismissed as withdrawn.
Order pronounced in the open court on 24/08/2018.
Sd/- Sd/-
( C.N. PRASAD) (N.K. PRADHAN)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai;
Dated: 24/08/2018
Rahul Sharma, Sr. P.S.
Shri Ramesh G. Gowani & Ors 27
ITA No. 4680/Mum/2017 & Ors
Copy of the Order forwarded to :
1. The Appellant
2. The Respondent.
3. The CIT(A)-
4. CIT
5. DR, ITAT, Mumbai
6. Guard file.
BY ORDER,
//True Copy//
(Dy./Asstt. Registrar)
ITAT, Mumbai