Income Tax Appellate Tribunal - Mumbai
Dcit (Tds)1(1), Mumbai vs Accenture Services P.Ltd, Mumbai on 9 November, 2016
IN THE INCOME TAX APPELLATE TRIBUNAL
MUMBAI BENCH "A", MUMBAI
BEFORE SHRI R.C SHARMA, ACCOUNTANT MEMBER
AND
SHRI RAVISH SOOD, JUDICIAL MEMBER
ITA No.4007/Mum/2015
(Assessment Year 2014-15)
Deputy Commissioner Of Income-Tax (TDS) 1(1),
R.No. 802, K.G MIttal Ayurvedic Hospital Bldg.
Charni Road,
Mumbai - 400 002 ...... Appellant
Vs.
Accenture Services P. Ltd,
Plot No. 3, Godrej & Boyce Complex,
LBS Marg, Vikhroli (W)
Mumbai - 400 079
PAN: AACCA8997K .... Respondent
Appellant by : Shri. A. Ramachandran
Respondent by : Shri. Nikhil Tiwari
Date of hearing : 03/11/2016
Date of pronouncement : 09/11/2016
ORDER
PER RAVISH SOOD, J.M:
The captioned appeal filed by the Revenue pertaining to assessment year 2014-15 is directed against an order passed by CIT(A)-59, Mumbai, which in turn, arises out of an order passed by the Deputy Commissioner of Income-
2 ITA No.4007/Mum/2015(Assessment Year 2014-15) tax, Centralized processing cell - TDS, under section 200A of the Income Tax Act, 1961 (in short 'the Act') , dated. 15/06/2014.
2. At the very outset of the hearing of the appeal, it was submitted by the Ld. Departmental representative (for short 'D.R') that as the tax effect involved pertaining to the issue under consideration in this appeal was less than Rs.10.00 lac, therefore the appeal was not maintainable. The CBDT vide Circular No.21/2015, dated 10/12/2015 has revised the monetary limits for filing of appeals by the Department before the Income-tax appellate 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), the same is dismissed as not maintainable.
3. In the result, appeal of the Revenue is dismissed.
Order pronounced in the open court on 09/11/2016 Sd/- Sd/-
(R.C SHARMA) (RAVISH SOOD)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Mumbai, Dated 09/11/2016
Copy of the Order forwarded to :
1. The Appellant ,
2. The Respondent.
3. The CIT(A)-59
4. CIT(TDS)-1, Mumbai.
5. DR, ITAT, Mumbai.
6. Guard file.
BY ORDER,
//True Copy//
(Dy./Asstt. Registrar)
ITAT, Mumbai