Income Tax Appellate Tribunal - Mumbai
Ito 29(3)(3), Mumbai vs Samruddhi Associate, Mumbai on 3 August, 2018
आयकर अपीलीय अधिकरण "E" न्यायपीठ मब ुं ई में ।
IN THE INCOME TAX APPELLATE TRIBUNAL " E" BENCH, MUMBAI श्री महावीर स हिं , न्याययक दस्य एविं श्री जी. मज ं नु ाथ लेखा दस्य के मक्ष ।
BEFORE SRI MAHAVIR SINGH, JM AND SRI G MANJUNATHA, AM Aayakr ApIla saM . / ITA No. 2518/Mum/ 2017 (inaQa- a rNa baYa- / Assessment Year 2012 -13) Income Tax Officer 29(3)(3) M/s Samruddhi Associate, Room No. 306, 3 r d Floor, Shop No.8, Purnima Pratyashkar Bhavan,, Bandra Vs. Darshan CHS Ltd, 90 Feet Kurla Complex, Bandra (E), D.P. Road, Mulund -400 081 Mumbai-400 051 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. ABLFS7650J अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : Shri M Subramaniam, AR Aayakr ApIla saM . / ITA No. 5501/Mum/2016 (inaQa- a rNa baYa- / Assessment Year 2012-13) The Asst. Commissioner of Swapnil Atmaram Income Tax, 20(3) Sawardekar, Room No. 615, Piramal 1/8 Sadumiya Chawl, G.D. Vs. Chamber, Lalbaug, Parel, Ambewadi, Kalachowki, Mumbai-Maharashtra-400012 Maharashtra-400 033 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. BAIPS0344G अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : none 2 Aayakr ApIla saM . / ITA No. 855/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2010 -11) Asst. Commissioner of Inc ome J.B. Boda Reinsurance Tax-Circle, 1(2)(1), R.No. Brokers Pvt. Ltd. 535, 5 t h Floor, Aayakar Maker Bhavan-1, Sir. V.T. Vs. Bhavan, M.K. Road, Mumbai - Marg, Mumbai -400 020 400 020 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AABCJ2372E अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : Ms. Komal Mota, AR Aayakr ApIla saM . / ITA No. 1897/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2012-13) Aayakr ApIla saM . / ITA No. 1898/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 201 3-14) The Dy. Commissioner of Sharekhan Commodities Income Tax, CC 3(3), Room Pvt. Ltd., No. 1923, Air India Building, 10 t h Floor, Beta Bldg, 19 t h Floor, Nariman Point, Vs. Lodha-I Think Techno Park, Mumbai-400 021 Off: JVLR, Opp: Kanjurmarg Station East, Mumbai-400 042 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAFCS6396F अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None 3 Aayakr ApIla saM . / ITA No. 1951/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2011 -12) The Asst. Commissioner of M/s Micromatics Income Tax, Circle -1, Ashar Flat No. 4, Chandiwala I.T. park, 6 t h Floor, B' W ing, Complex Panchpakhadi, Vs. Room No. 22, Road No. 16 Z, Thane W est, 400 602 W agle Industrial Estate, Thane (W )-400064 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAKFM5988P अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 1718/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2011 -12) The Asst. Commissioner of Jasmer Kewal Prakash Puri, Income Tax, Circle 27(1) B-9, Arjun Centre, BSD R.No. 415, 4 t h Floor, Tower Vs. Marg, Govandi(E), No.6, Vashi Stn Complex. Mumbai-400 088 Navi Mumbai -400 703 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAWPP1537H अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 303/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2011 -12) The Asst. Commissioner of Prince Marine Transport Income Tax, Circle 1(2)(1), Services Pvt. Ltd. R.No. 535, 5 t h Floor, Aayakar Vs. 255, Sahid Bhagat Singh Bhavan, M.K. Road, Mumbai - Road, 1 s t Floor, Near GPO, 400 020 Mumbai-400 001 4 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAECP3695B अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 6672/Mum/2016 (inaQa- a rNa baYa- / Assessment Year 2009-10) The Dy. Commissioner of M/s Satya Securities Ltd. Income Tax-Circle 3(3)(1), 1009, Maker Chamber -V, Room No. 609, 6 t h Floor, 10 t h Floor, Nariman Point, Vs. Aayakar Bhavan, M.K. Road, Mumbai-400 021 Mumbai-400 020 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAECS9414M अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : Shri Gaurav Bansal, AR Aayakr ApIla saM . / ITA No. 507/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2012-13) The Income Tax Officer Sangmeshwar Taluka Kunbi 20(3)(2), Sahakari Patpedhi Ltd.
R.No. 612, Piramal Chambers 37/4, Padmavati Apartment, Vs. Lalbaug, Mumbai -400 012 Nanabhai Paralkar Marg, Parel Village, Parel, Mumbai-400 012 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAGTS1817H 5 प्रत्याक्षेप saM . /CO No. 197/Mum/2018 ( Arising in ITA No. 507/Mum/2017 for AY 2012-13) M/s Sangmeshwar Taluka The Income Tax Officer Kunbi Sahakari Patpedhi Ltd. 20(3)(2), 37/4, Padmavati Apartment,s R.No. 612, Piramal Vs. Nanabhai Paralkar Marg, Chambers Lalbaug, Parel Village, Parel, Mumbai-400 012 Mumbai-400 012 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAGTS1817H अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 1073/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 20 12-13) The Dy. Commissioner of M/s Shah Family Trust Income Tax, Circle -3, Room 4, Deepak Co-op Housing No. 02, 6 t h Floor, Ashar IT Vs. Society Dr. Moose Road, Park, B-W ing, W agle Indl. Thane (W ), -400 601 Estate, Thane(W ), 400 604 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAAAS0986P अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : Shri Subodh Ratnaparkhi, AR Aayakr ApIla saM . / ITA No. 5222/Mum/2015 (inaQa- a rNa baYa- / Assessment Year 2007-08) The Dy. Commissioner of Kunark Hi-tech Machining Income Tax Circle -4, Room Sales Pvt. Ltd Gala No.6, No.2, 'A' W ing, 6 t h Floor, Hotel Flora Near Hindustan, Vs. Ashar IT Park, Road No. 16Z, Katawala, Chincholi Naka W agle Indl. Estate, Thane(W ) - Devdai Village vasai East, 400 602 Thane-401208 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) 6 स्थायी ले खा िं . / PAN No. AACCK3683N अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 6844/Mum/2016 (inaQa- a rNa baYa- / Assessment Year 2007-08) The Dy. Commissioner of M/s S.K. Developers Income Tax, Circle 32(2), 101, Ashirwad CHS R.No. 108, 1 s t Floor, C-11, Vs. Ram Mandir Road, Pratayakshkar Bhavan, BKC, Boriwali(W ) Bandra, Mumbai -400 051. Mumbai-400 091 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AATFS1409A अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 6378/Mum/2016 (inaQa- a rNa baYa- / Assessment Year 2012-13) The Asst. commissioner of M/s Karjat Golf Club Pvt.
Income Tax, Ci rcle 6(3)(2), Ltd.
R. No. 522, 5 t h Floor, Aayakar Level-2, Kalpataru Synergy,
Vs.
Bhavan, M.K.Road, Mumbai - Opposite Grand Hyatt
20 Plaza, Santacruz (E)
Mumbai-400 055
(ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent)
स्थायी ले खा िं . / PAN No. AADCK0915A
अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR
प्रत्यथी की ओर े / Respondent by : None
7
Aayakr ApIla saM . / ITA No. 2199/Mum/2016
(inaQa- a rNa baYa- / Assessment Year 2006-07) The Asst. Commissioner of Shri Rajkumar Nandwani , Income Tax, Circle 24(3) 201-202; Kalpruksha Office of the ACIT, 613, Vs. Society, RHB Road, Piramal Chambers, Lalbaug, Mulund(W ) Mumbai -400 080 Mumbai-400 012 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAJPN9378B प्रत्याक्षेप saM . /CO No. 123/Mum/2018 ( Arising in ITA No. 2199/Mum/2016 for AY 2006-07) Shri Rajkumar Nandwani The Asst. Commissioner of 201-202; Kalpruksha Society, Income Tax, Circle 24(3) RHB Road, Mulund(W ) Vs. Office of the ACIT, 613, Mumbai-400 080 Piramal Chambers, Lalbaug, Mumbai-400 012 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : Shri Subodh Ratnaparkhi, AR Aayakr ApIla saM . / ITA No. 308/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 20 07-08) The Income Tax Officer -W ard Smt. Sangeeta K Rathod 19(3)(2), Matru Mandir, Flat No. 401/B, Block A -22, Tardeo Road, Mumbai-400 Vs. Sandhya Apartment 007 W alkeshwar Road Mumbai-400 004 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. ADDPJ9711E अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : Shri Suchek Anchaliya, AR 8 Aayakr ApIla saM . / ITA No. 6313/Mum/2016 (inaQa- a rNa baYa- / Assessment Year 2013-14) The Income Tax Officer M/s Shree Sidh Stones Pvt.
13(2)(3), Room No. 146B, Ltd.
Aayakar Bhavan, M.K. Road Vs. 16A, Rajput Marble Market,
Mumbai-400 020 Marve Road, Malad (W est),
Mumbai-400 095
(ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent)
स्थायी ले खा िं . / PAN No. AALCS3167Q
अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR
प्रत्यथी की ओर े / Respondent by : None
Aayakr ApIla saM . / ITA No. 3993/Mum/2017
(inaQa- a rNa baYa- / Assessment Year 2009-10) The Dy. Commissioner of SNA Infotech Pvt. Ltd. Income Tax, Circle -11(2)(2), 17, Navyug Industrial 421, 4th Floor, Aayakar Vs. Estate, Vazir Glass Factory Bhavan, M.K. Road, Mumbai - Lane, J.B. Nagar, Andheri 400 020 (E), Mum bai-400 059 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAJCS7663P अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : Shri Rajesh B. Shah, AR Aayakr ApIla saM . / ITA No. 335/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2012-13 The Dy. Commissioner of The shamrao Vithal Co-op Income Tax 1(3)(2) Bank Ltd.
Room No. 540, 5 t h Floor, Vs. JN Road, Vakola, Santacruz Aayakar Bhawan, M.K. Road, (E), Mumbai-400 055 Mumbai-400 020 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) 9 स्थायी ले खा िं . / PAN No. AAAAT0177C अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : Shri Rajesh Waglay, AR Aayakr ApIla saM . / ITA No. 821/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 20 07-08) The Income Tax Officer - Ms. Jitendra G. Sanghvi 19(2)(1), 13/A/28, badrikashram Room No. 221, Matru Mandir, Vs. Bldg, Near Alankar Cinema, Mumbai-400 007 2 n d Flr, Nanubhai Desai Rd., Mumbai-400 026 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AKAPS6657F अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : Shri Rajesh Chamaria, AR Aayakr ApIla saM . / ITA No. 5556/Mum/2016 (inaQa- a rNa baYa- / Assessment Year 2007-08) Aayakr ApIla saM . / ITA No. 5557/Mum/2016 (inaQa- a rNa baYa- / Assessment Year 2008 -09) The Dy. Commissioner of Shri ManeeshR. Sapte Income Tax, CC -7(1), 51-52/A Opp. Cine Planet, R.No. 636, 6 t h Floor, Aayakar Vs. Off. Sion Circle, Kamani Bhavan, M.K. Road, Mumbai - Marg, Sion Circle, Kamani 400 020 Marg, Sion Mumbai -400 022 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. ALXPS9987L अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None 10 ुनवाई की तारीख / Date of hearing: 03-08-2018 घोषणा की तारीख / Date of pronouncement : 03-08-2018 AadoSa / O R D E R PER BENCH:
All these appeals pertains to Revenue and when called for hearing and pointed out to the learned Sr. DR that the tax effect in these appeals is below the prescribed limit as prescribed by the Central Board of Direct Taxes (CBDT) vide circular F.No. 279/Misc. 142/2007-ITJ (Pt) dated 11.07.2018, wherein monetary limits and other conditions for filing of departmental appeal before Tribunal has been revised and fixed at ₹ 20 lacs for filing of the Departmental appeal, the learned Sr. DR could not controvert the fact that the tax effect in all these appeals of Revenue is below the prescribed limit as prescribed by CBDT circular dated 11.07.2018.
2. We have gone through the circular and noticed that this circular will apply to pending appeals also & we are referring to Para 13 of the circular for this proposition, which reads as under: -
"13. This Circular will apply to SLPs/appeals/ cross objections/ references to be filed henceforth in SC/HCs/Tribunal and it shall also apply retrospectively to pending SLPs/ appeals/cross objections/ references. Pending appeals below the specified tax limits in para 3 above may be withdrawn/ not pressed."
3. In view of the above, we are of the view that the Revenue's appeals are fully covered by CBDT circular No. 3 of 2018 and there is no 11 exception brought out by the Revenue that these appeals falls under any of the exception as provided in Para 10 which reads as under: -
"10. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect:
(a) Where the Constitutional validity of the provisions of an Act or Rule IS under challenge, or
(b) Where Board's order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or
(c) Where Revenue Audit objection m the case has been accepted by the Department, or
(d) Where the addition relates to undisclosed foreign assets/ bank accounts."
4. When this was confronted to the learned Sr. Departmental Representative Shri DG Pansari, he could not point out that these appeals falls under any of the exception as provided in Circular No. 3 of 2018 but he only requested that a liberty be given to Revenue for recalling of the order in case the AO found that these cases falls under any of the exceptions as provided in this circular. Admittedly, the tax effect in these appeals of Revenue is much below the prescribed limit of filing appeal before the Tribunal i.e. ₹ 20 lacs as per CBDT circular No. 3 of 2018. In view of the above, these appeals of Revenue are dismissed as withdrawn in view of Circular No 3 of 2018. However, the Revenue is 12 at liberty to get the order recalled in case any of the above appeals falls under the exceptions as provided in above CBDT circular.
5. The CO No. 197/Mum/2018 arising out of ITA No. 507/Mum/2017 for AY 2012-13 is supportive of the order of CIT(A) and since we have already dismissed the Revenue's appeal as withdrawn, consequently, the CO has become infructuous and dismissed.
6. As regards to CO No. 123/Mum/2018 arising out of ITA No. 2199/Mum/2016 for AY 2006-07, the learned Counsel for the assessee before us contended that in case Revenue's appeal is dismissed, the assessee is not interested in prosecuting the Cross Objection. As the learned Counsel for the assessee has not pressed this issue, the same is dismissed as withdrawn.
7. In the result, these appeals of Revenue are dismissed as withdrawn and the CO's of the assessee are also dismissed as infructuous.
Order pronounced in the open court on 03-08-2018. Aado S a kI Gaao Y aNaa Ku l ao mao idnaM k 03-08-2018 kao kI ga[- .
Sd/- Sd/-
(जी. मंजनु ाथ /G MANJUNATHA) (महावीर स ह
िं /MAHAVIR SINGH)
(लेखा दस्य / ACCOUNTANT MEMBER) (न्याययक दस्य/ JUDICIAL MEMBER)
Mumbai, Dated: 03-08-2018
Sudip Sarkar /Sr.PS
13
आदे श की प्रतिललपप अग्रेपिि/Copy of the Order forwarded to :
1. अपीलाथी / The Appellant
2. प्रत्यथी / The Respondent.
3. आयकर आयक् ु त(अपील) / The CIT(A)
4. आयकर आयक् ु त / CIT
5. ववभागीय प्रयतयनधि, आयकर अपीलीय अधिकरण, मुिंबई / DR, ITAT, Mumbai
6. गार्ड फाईल / Guard file.
आदे शानसार/ BY ORDER, त्यावपत प्रयत //True Copy// उप/सहायक पुंजीकार (Asstt. Registrar) आयकर अपीलीय अधिकरण, मिंुबई / ITAT, Mumbai