Income Tax Appellate Tribunal - Mumbai
Dcit 13(3)(1), Mumbai vs Chetan R Shah, 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
A P PE AL NO . ASSESS APPELLANT RE S P O N DE NT A P PE L L A NT RE S P O N D
ME NT BY ENT BY
YEAR
ITA No.1066/M/2018 2014-15 Dy. CIT13(3)(1), Chetan R. Shah Shri Choudhary None
R. No. 229/219, 2nd Floor, B-1601, Pratap Heritage, L.T. Arun Kumar
Aayakar Bhavan, M. K. Road, Borivali (W), Mumbai- Singh
Road, Mumbai-400 020 92
PAN: APUPS 9951 D
ITA No. 771/M/2018 2014-15 Asst. CIT 23(1) H. K. Saigal & Others Shri Choudhary None
Room No. 112, Matru 133, Gazebo House, Hill Arun Kumar
Mandir, 1st Floor, Tardeo Road, Bandra (W), Singh
Road, Mumbai-007 Mumbai-400 050
PAN: AAFFH 4775 C
ITA No. 516/M/2018 2013-14 ITO 15(2)-3, M/s. Madhur Milan Realty Shri Choudhary None
Mumbai Private Limited Arun Kumar
Shop No. 18, Sun Plaza Singh
Shopping Centre, Hari Om
Nagar, Mulund (E), Mumbai-
400 081
PAN: AAFCM 3969 C
ITA No. 439/M/2018 2014-15 DCIT Cent Cir 5(2) Prime Property Development Shri Choudhary None
R. No. 1908, 19th Floor, Corporation P. Ltd. Arun Kumar
Air India Bldg., 101, Soni house, Plot No. 34, Singh
Nariman Point, Mumbai-21 Juhu Scheme, Vile Parle (W),
Mumbai-400 049
PAN : AAECS 8014 P
ITA No. 699/M/2018 2010-11 ITO 1(2)(2) M/s. Lafit Lighting Private Shri Choudhary None
527, Aayakar Bhavan, M. Limited Arun Kumar
K. Road, Mumbai-20 Flat No. 7, Reay House, 3rd Singh
Floor, Best Marg, Beside Old
Taj, Colaba, Mumbai-400 001
PAN: AABCL 3265 C
ITA No. 233/M/2018 2013-14 Asst. CIT-24(1) Abani Sarbeswar Das Shri Choudhary Shri Rajesh G.
Mumbai 202, Sri Krishna Opp. Laxmi Arun Kumar Shah
Industrial Estate, Andheri Singh
(W), Mumbai-400 053
PAN: AABPD 8230 G
ITA No.433/M/2018 2011-12 DCIT Cent. Cir 6(3) Unique Properties & Shri Choudhary None
Room No. 1925, 19th Securities Pvt. Ltd. Arun Kumar
Floor, Air India Building, 6th Floor, Hamilton & Singh
Nariman Point, Mumbai-21 Hiranandani Estate,
Ghodbunder Road, Mumbai-
400 607
PAN: AAACU 0702 G
ITA No. 874/M/2018 2012-13 Dy. CIT (IT)-2(1)(1) M/s. Construction Shri Choudhary None
Room No. 1713, 17th management & Developmnet Arun Kumar
Floor, Air India Building, Nevada LLC Singh
Nariman Point, Mumbai-21 C/o. MZSK & Associates,
The Ruby, Lel 9, North West
Wing, Senapati Bapat Marg,
Dadar (W), Mumbai-28
PAN: AABCC 9312 P
ITA No. 208/M/2018 2009-10 Dy. CIT 8(3)(1) Turnkey Electricals Private Shri Choudhary None
Room No. 615, 6th Floor, Limited Arun Kumar
Aayakar Bhavan, M. K. Plot No. 236/13, Tekchand Singh
Road, Mumbai-20 Niwas, Kewal Anand Society,
2
Chetan R. Shah & others
Opp. GTBN Station, Sion (E),
Mumbai-200 022
PAN: AAACT 1459 M
ITA No. 772/M/2018 2014-15 Asst. CIT 23(1) A. S. Motiwala Shri Choudhary None
Room No. 112, Matru Shop No. 1, Gr. Floor, manek Arun Kumar
Mandir, 1st Floor, Tardeo Manor, Hill Road, Bandra Singh
Road, Mumbai-400 007 (W), Mumbai-400 050
PAN: AACPM 3300 K
ITA No. 199/M/2018 2013-14 DCIT, Central Circle-8(1) Supariwala Export Pvt. Ltd. Shri Choudhary None
Room No. 656, 6th Floor, 21st Floor, Nirmal, Nariman Arun Kumar
Aayakar Bhavan, M. k. Point, Mumbai-400 021 Singh
Road, Mumbai-400 020 PAN : AACCS 1620 D
ITA No. 169/M/2018 2012-13 DCIT 8(2)(1) Shreyas Morakhia & Assets Shri Choudhary None
Room No. 624, 6th Floor, Private Limited Arun Kumar
Aayakar Bhavan, M. k. (Formerly known as Shiva Singh
Road, Mumbai-400 020 Shakit Properties Private
Limited)
706, Raheja Centre, Free
Press Journal Marg, 214,
Nariman Point, Mumbai - 21
PAN: AAFCS 8009 P
ITA No. 168/M/2018 2011-12 ITO-Ward 2(3) Rajkumar Purohit Shri Choudhary None
2nd Floor, Mohan Plaza, Prop. M/s. Hariom Plastic, Arun Kumar
Wayle Nagar, Khadakpada, H-4, Ambika Nagar, Near Singh
Kalyan (W) - 421 301 Century Chemical, Shahad,
Kalyan-421 103
ITA No. 2010-11 ACIT 3(1)(1) Ashish Estates & Properties Shri Choudhary None
1039/M/2018 R. NO. 607, Aayakar P. Ltd. Arun Kumar
Bhavan, Mumbai-20 115, Maker Chambers-III, Singh
Nariman Point, Mumbai-21
ITA No. 877/M/2018 2013-14 ITO11(1)(3) Savannah Real Estate Pvt. Shri Choudhary None
Room No. 201, Aayakar Ltd. Arun Kumar
Bhavan, Mumbai-20 401/B, West View, Bajaj Singh
Road, Vile Parle, Mumbai-57
PAN: AAICS 6458 B
ITA No. 875/M/2018 2014-15 ACIT-Circle 11(3)(2) M/s. Virtuous Finance Pvt. Shri Choudhary None
Room No. 427, 4th Floor, Ltd. Arun Kumar
Aayakar Bhavan, M. K. 4th Floor, The Eagles Flight Singh
Rd., Mumbai-20 Suren Road, Off Andheri
Kurla Rd., Andheri (E),
Mumbai-400 093
PAN: AABCV 1887 A
Date of Hearing : 10.08.2018
Date of Pronouncement : 10.08.2018
ORDER
Per Shamim Yahya, A. M.:
These are appeals by the Revenue by the assessee against the respective orders of the ld. Commissioner of Income Tax (Appeals) against the separate assessee's for the concerned assessment year.3
Chetan R. Shah & others
2. The Revenue is in appeal against the deletion of addition by the ld. Commissioner of Income Tax (Appeals).
3. At the outset, it transpires that the tax effect of the relief granted by the ld. Commissioner of Income Tax (Appeals) is 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.
4. We have gone through the order of the ld. Commissioner of Income Tax (Appeals) and the grounds of appeal. It has been found that the tax effects in the appeals are less than Rs. 20 lacs.
5. The ld. Departmental Representative fairly agreed to the above proposition that these appeals are not maintainable in light of the above said CBDT Circular. He also did not point that these appeals fall in the exceptions carved out in the above said circular. Accordingly, these appeals filed by the Revenue stands dismissed.
6. In the result, these appeals by the Revenue stands dismissed.
Order pronounced in the open court on 10.08.2018 Sd/- Sd/-
(Ram Lal Negi) (Shamim Yahya)
Judicial Member Accountant Member
Mumbai; Dated :
Roshani, Sr. PS
4
Chetan R. Shah & others
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,
(Dy./Asstt. Registrar)
ITAT, Mumbai