Income Tax Appellate Tribunal - Mumbai
Dcit 30(3), Mumbai vs Vineet S Agrawal, Mumbai on 23 November, 2017
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ITA No. 2701/Mum/2015
DCIT Vs. Shri Vineet S. Agrawal
IN THE INCOME TAX APPELLATE TRIBUNAL 'B' BENCH, MUMBAI
BEFORE SHRI G.S.PANNU, AM AND SHRI RAVISH SOOD, JM
आयकर अपील सं ./ I.T.A. No. 2701/Mum/2015
(निर्धारण वर्ा / Assessment Year: 2011 -12)
DCIT-30(3), R. No. 601 Shri Vineet S. Agrawal,
C-13, 6th Floor, B.K.C. A-201, Rustomji Elanza,
Bandra (E), बिधम/
Behind Inorbit Mall,
Mumbai-51 Vs.
Off Link Road, Malad (W)
Mumbai-400 064
स्थायीलेखासं./जीआइआरसं ./ PAN/GIR No. ADUPA0440R
(अपीलाथी/Revenue) : (प्रत्यथी / Assessee)
अपीलाथी की ओर से /Revenue by : Shri T.A. Khan, Sr. A.R
प्रत्यथी की ओर से / Assessee by : None
सुनवाई की तारीख/
: 23/11/2017
Date of Hearing
घोषणा की तारीख /
: 23/11/2017
Date of Pronouncement
आदे श / O R D E R
PER RAVISH SOOD, JUDICIAL MEMBER
The captioned appeal filed by the revenue pertaining to assessment year 2011-12 is directed against the order passed by the CIT(A)-41, Mumbai, dated 25.02.2017, which in itself arises from the Page |2 ITA No. 2701/Mum/2015 DCIT Vs. Shri Vineet S. Agrawal order passed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961 (in short 'the Act'), dated 19.02.2014.
2. That at the very outset of the hearing of the appeal it was submitted by the ld. Departmental Representative (for short 'D.R.') that 'tax effect' involved in this appeal was less than Rs.10.00 lacs.
3. The CBDT vide its Circular No. 21.2015, dated 10.12.2015 has revised the monetary limits for filing of appeals by the Department before the Tribunal, retrospectively. Since the tax effect in dispute in the captioned appeal is stated to be below the monetary limit of Rs.10.00 lac specified in the CBDT Circular, dated 10.12.2015 (supra), therefore, the same is dismissed as not maintainable.
4. In the result, appeal of the revenue is dismissed.
Order pronounced in the open court on 23.11.2017
Sd/- Sd/-
(G.S. PANNU) (RAVISH SOOD)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Mumbai, Dated 23.11.2017
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ITA No. 2701/Mum/2015
DCIT Vs. Shri Vineet S. Agrawal
आदे श की प्रतिलऱपि अग्रेपिि/Copy of the Order forwarded to :
1. अपीऱाथी / The Appellant
2. प्रत्यथी / The Respondent.
3. आयकर आयुक्त(अपीऱ) / The CIT(A)-41
4. आयकर आयुक्त / CIT
5. विभागीय प्रतततिधि, आयकर अपीऱीय अधिकरण, मुुंबई / DR, ITAT, Mumbai
6. गार्ड फाईऱ / Guard file.
सत्यावपत प्रतत //True Copy// आदे शानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीऱीय अधिकरण, मुंब ु ई / ITAT, Mumbai