Income Tax Appellate Tribunal - Mumbai
Dcit Cent. Cir-4(1), Mumbai vs Shri Virendra Kumar Singh, Mumbai on 10 August, 2018
आयकर अपीऱीय अधिकरण "A" न्यायपीठ मब
ुं ई में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI
BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER
AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER
आयकर अपीऱ सं./I.T.A. No.3877/Mum/2018
(नििाारण वर्ा / Assessment Year : 2013-14)
DCIT, Central CIR 7(1) बिाम/ M/s. Pan India Network
R.No. 653, 6 t h Floor, Aay akar Ltd.,
Bhawan, M. K. Road, v. 135, Continental Building,
Mumbai 400020
Dr. Annie Besant Road,
Worli, Mumbai -400018
स्थायी ऱेखा सं./ PAN : AACCP2459H
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: Shri. Jay Bhansali
आयकर अपीऱ सं./I.T.A. No.3852/Mum/2018
(नििाारण वर्ा / Assessment Year : 2014 -15)
DCIT-10(2)(2) बिाम/ M/s. Metal Power
R.No. 216-A, 2 n d Fl oor, Analytical (I) P. Ltd.,
Aayakar Bhawan , M.K. Ro ad, v. B-48, Raj Industri al
Mumbai 400020
Complex, Military Road,
Marol, Andheri(E),
Mumbai 400059
स्थायी ऱेखा सं./ PAN :
AACCM4836D
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: Shri. Vijay Joshi
1
आयकर अपीऱ सं./I.T.A. No.4132/Mum/2018
(नििाारण वर्ा / Assessment Year : 2013 -14)
ACIT-24(1) बिाम/ Shri. A rvindsingh P.
Room No. 604, Pi ramal Chandock,
Chambers, Lalbaug, Parel, 45, Hotel Imperial Palace,
v.
Mumbai 400012
Telly Park Road, Andheri
(E), Mumbai -400069
स्थायी ऱेखा सं./ PAN :
AAAPC6904D
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.4098/Mum/2018
(नििाारण वर्ा / Assessment Year : 2013 -14)
DCIT-14(3)(1) बिाम/ Pradep Nathalal Thakkar
R.No. 455, 4 t h Floor, Aay akar Dattani,
Bhawan, M.K. Ro ad, Mumbai 403, B Wing, Krushal
v.
400020
Towers, G.M. Road,
Chembur, Mumbai 400089
स्थायी ऱेखा सं./ PAN :
ACFPT2002F
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.4064/Mum/2018
(नििाारण वर्ा / Assessment Year : 2010 -11)
ACIT-19(3) बिाम/ M/s. Vishwashakti
Matru M andir, 2 n d Floor, Construction
2
R.No. 206, Tardeo Road, v. 7 t h Khetwadi Lane, 10 Atul
Mumbai 400007 Niwas building, 1 s t Floor,
No. 20/21, Mumbai
400024
स्थायी ऱेखा सं./ PAN :
AACFV6900A
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.4125/Mum/2018
(नििाारण वर्ा / Assessment Year : 2007-08)
ACIT-24(3) बिाम/ Mohd. Nisar Yunus Sheikh
Room No. 413, 4 t h Floor, B-301, Baba Sadan, Ratan
Piramal Chambers, Lalbaug, Nagar, Four Bunglows,
v.
Parel, Mumbai 400012
Andheri(W), Mumbai
400053
स्थायी ऱेखा सं./ PAN :
AAOPS7537G
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.4063/Mum/2018
(नििाारण वर्ा / Assessment Year : 2011 -12)
ACIT-19(3) बिाम/ Mr. S. Narendra,
Matru M andir, 2 n d Floor, FC-9011/9031, Bharat
R.No. 206, Tardeo Road, Diamond Bourse, Bandra
v.
Mumbai 400051
Kurla Complex,
Bandra(E) , Mumbai
400051
स्थायी ऱेखा सं./ PAN :
AAAFS2994P
3
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.3866/Mum/2018
(नििाारण वर्ा / Assessment Year : 2014 -15)
ITO-24(1)(4) बिाम/ M/s. G reen Woods, Co -op.
Room No. 607, HSG.Soc. Ltd., CST no.
6 t h Floor, Piramal Chambers, 274, 281/1C, 282, M.V.
v.
Lalbaug , Parel, Mumbai
Road, Andheri Kurl a Road,
400012
Andheri (E), Mumbai
400093
स्थायी ऱेखा सं./ PAN :
AAAAG8018P
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: Shri. Prakash Jhunjhunwala
आयकर अपीऱ सं./I.T.A. No.4215/Mum/2018
(नििाारण वर्ा / Assessment Year : 20 11-12)
DCIT-13(3)(1) बिाम/ M/s. Rishabraj Estate
R.No. 229/219, 2 n d Floor, Developers Pvt. Ltd.,
Aayakar Bhawan , M.K. Ro ad, v. 501, Raj Bhavan, Road no.
Mumbai 400020
1/9, Doulat Nagar,
Borivali(E), Mumbai
400066
स्थायी ऱेखा सं./ PAN :
AAACS5700N
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
4
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.3913/Mum/2018
(नििाारण वर्ा / Assessment Year : 2011 -12)
DCIT Central CIR - 4(1) बिाम/ Shri. Vi rendra Kumar
R.No. 1916/ 19 t h Floor, Air Singh,
India Building, Nari man v. G-1, Thakur House, Ashok
Point, Mumbai 400021
Nagar, Kandivali(E) ,
Mumbai 400101
स्थायी ऱेखा सं./ PAN :
AAEPS8168B
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.4101/Mum/2018
(नििाारण वर्ा / Assessment Year : 2013 -14)
ITO-24(2)(5) बिाम/ Shri. Mu rtuza Sau fuddin
Room No. 611, 6 t h Floor, Thanawal a,
Piramal Chambers, Lalbaug, v. Ashok Tower, B -2, 1103
Parel, Mumbai 400012
Off Military Road, Marol,
Andheri (E), Mumbai
400072
स्थायी ऱेखा सं./ PAN :
AACPT0028P
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.4300/Mum/2018
(नििाारण वर्ा / Assessment Year : 2014 -15)
5
DCIT-3(1)(1) बिाम/ M/s. ALD Automotive P.
R.No. 607, 6 t h Floor, Aay akar Ltd., 13, Floor, M aker
Bhawan, M.K. Ro ad, Mumbai Chamber-IV, Nariman
v.
400020
Point, Mumbai 400021
स्थायी ऱेखा सं ./ PAN : AAFCA0924K
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.4046/Mum/2018
(नििाारण वर्ा / Assessment Year : 2010 -11)
ITO 31(2)(5) बिाम/ Shri. P. Ramsubra
C-13, 1 s t Floor, Manian,
Pratyakshakar Bhavan, BKC v. 318/320, Sunbeam, 25 -B,
Bandra (E), Mumbai 400051
New Charni Ro ad, Mumbai
400004
स्थायी ऱेखा सं ./ PAN :
AFSPM2745R
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.3903 & 3904/ Mum/2018
(नििाारण वर्ा / Assessment Year : 2013 -14 & 2014 -15)
ACIT-11(1)(2) बिाम/ M/s. Unifrax India Ltd.,
R.No. 1, G round Fl oor, 503, Kailash Tower,
Aayakar Bhavan, M.K M arg , v. Behind STC Colony,
Mumbai 400020
Andheri (E), Mumbai
400069
6
स्थायी ऱेखा सं ./ PAN :
AAACO2313B
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: Shri. Bhadresh Doshi
आयकर अपीऱ सं./I.T.A. No.3920 & 3921/Mum/2018
(नििाारण वर्ा / Assessment Year : 2008 -09 & 2009 -10)
DCIT Central CIR - 8(2) बिाम/ Shri. Farooq Ali Khan,
R.No. 658, 6 t h Floor, Aay akar No. 21, Benson A Cross
Bhavan , M .K Marg , Mumbai v. Road, Benson Town Post,
400020
Bangalore -560046
स्थायी ऱेखा सं ./ PAN : ABYPK7991D
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.3983/Mum/2018
(नििाारण वर्ा / Assessment Year : 2012 -13)
ACIT-24(2) बिाम/ Smt. Harsha H Shah,
Room No. 413, Pi ramal 301, 308, 3 r d Floor,
Chambers, Lalbaug, Parel, v. Bhagwati House,Veera
Mumbai 400012
Desai Road, Andheri(W),
Mumbai 400058
स्थायी ऱेखा सं ./ PAN : ABHPS6795E
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.3950/Mum/2018
(नििाारण वर्ा / Assessment Year : 2009 -10)
7
JCIT ( TDS) (OSD) -2(3), बिाम/ M/s. Tata
Room No. 718, 7 t h Floor, Communications Ltd.,
Smt. K.G. Mittal Ayurvedic Videsh Sanchar Bhavan,
v.
Hospital Building, Charni
Mahatma G andhi Road,
Road ( W), Mumbai 400002
Fort, Mumbai 4000 01
स्थायी ऱेखा सं ./ PAN : AAACV2808C
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: Shri. Kaikobad Damania
आयकर अपीऱ सं./I.T.A. No.7207/Mum/2017
(नििाारण वर्ा / Assessment Year : 2013 -14)
ACIT Range16(2) बिाम/ Shri. S. Ganesh,
R.No 440, 4 t h Floor, A ayakar 10, 2 n d Floor, Fair Field,
Bhawan, Mumbai 400020 v. JS Malani Road,
Churchgate, Mumbai
400020
स्थायी ऱेखा सं ./ PAN :
AAGPS5047M
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.429/Mum/2018
(नििाारण वर्ा / Assessment Year : 2012 -13)
DCIT Central Ci r. 6(3) बिाम/ M/s. Excel Crop Care Ltd.
R.No. 1925/ 19 t h Floor, Air (Formerely known as West
India Building, Nariman v. Coast Oxygen Ltd.) 184 -
Point, Mumbai 400021
187, Excel Estate, S.V.
Road, Jogeshwari ( W),
Mumbai 400108
स्थायी ऱेखा सं ./ PAN : AAACW3810D
8
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: Shri. Kirit R. Kamdar (AR)
आयकर अपीऱ सं./I.T.A. No.7206/Mum/2017
(नििाारण वर्ा / Assessment Year : 2014 -15)
ACIT 16(2) बिाम/ Shri. Dipesh Sampat
R. no. 440, 4th Mehta,
Floor,Aayakar Bh avan, M.K Dhoop Chhaon, Plo t no.
v.
Road, Mumbai 400020
201, Road no. 28, Shri
Narsinh Mehta Marg,
Bandra(W) , Mumbai
400050
स्थायी ऱेखा सं ./ PAN : AABPM1112E
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.7022 & 7024/ Mum/2017
(नििाारण वर्ा / Assessment Year : 2009 -10 & 2012 -13)
DCIT 4(3)(2) बिाम/ M/s. S Kumar Ltd.,
R. no. 649, 6 t h Floor,Aay akar 99, Niranjan, Grou nd
Bhavan , M .K Road, Mumbai Floor, Marine Lines,
v.
400020
Mumbai 400020
स्थायी ऱेखा सं ./ PAN : AAACS0728A
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.7154/Mum/2017
9
(नििाारण वर्ा / Assessment Year : 2014 -15)
ITO 15(3)(4) बिाम/ M/s. S.M Aker
15B, Gound F loor,Aayakar Management Services P.
Bhavan , M .K Road, Mumbai v. Ltd., C-19, 1 s t Floo r,
400020
Kantilal Maganlal Estate,
Pannalal Compound, L.B.S
Marg, Bhanup (W) ,
Mumbai 400078
स्थायी ऱेखा सं ./ PAN : AAMCS8388Q
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.7159/Mum/2017
(नििाारण वर्ा / Assessment Year : 2013 -14)
DCIT-3(3)(2) बिाम/ M/s. Tangent Electronics
R.No. 609, 6 t h Floor,A ayakar Pvt. Ltd., 171, 17 t h Floor,
Bhavan , M .K Road, Mumbai C Wing, Mittal Court,
v.
400020
Nari man Point, Mumbai
400021
स्थायी ऱेखा सं ./ PAN : AACCG2237L
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.3932/Mum/2018
(नििाारण वर्ा / Assessment Year : 2012 -13)
DCIT-16(1) बिाम/ M/s. Entertainment
R.No. 439, Aay akar Bhavan, Network (I) Ltd.,
M.K Road, Mumbai 400020 v. 4 t h Floor, A -Wing, Matulya
Centre, Senapati Bapat
10
Marg, Lower Parel(W),
Mumbai 400013
स्थायी ऱेखा सं ./ PAN : AAACE7796G
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.7103/Mum/2017
(नििाारण वर्ा / Assessment Year : 2010 -11)
DCIT-8(1)(1) बिाम/ M/s. Raghuveer Urban
R.No. 624, 6 t h Floor, Aay akar Construction P. Ltd.,
Bhavan , M .K Road, Mumbai v. Gate no. 2, Shree Ram
400020
Mills Premises, Ganpatrao
Kdam Marg, Lower
Parel(W) , Mumbai 400013
स्थायी ऱेखा सं ./ PAN : AADCR8737M
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.7078/Mum/2017
(नििाारण वर्ा / Assessment Year : 2013 -14)
ITO 3(3)(4) बिाम/ M/s. Winever Indu strial
R.No. 672, 6 t h Floor, Aay akar Enterprises P. Ltd.,
Bhavan , M .K Road, Mumbai v. B-106, B-Wing, 10 t h Floor,
400020
Mittal Tower, Nari man
Point, Mumbai 400021
स्थायी ऱेखा सं ./ PAN : AACCB6410E
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
11
आयकर अपीऱ सं./I.T.A. No.4273/Mum/2018
(नििाारण वर्ा / Assessment Year : 2009 -10)
ITO 33(1)(3) बिाम/ Chetan B. Barawal ia
R. No. 707, 7 t h Floor, Flat no. 602, Nu M odern
Building no. C -12, Soceity, Dhanukarwadi,
v.
Pratyakshakar Bhavan, BKC
Capt. Sameer
Bandra (E), Mumbai 400051
Chandrawarkar Lane,
Kandivali (W) Mumbai
400067
स्थायी ऱेखा सं ./ PAN : ACIPB2717K
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No. 7368/ Mum/2017
(नििाारण वर्ा / Assessment Year : 2014 -15)
DCIT 15(3)(2) बिाम/ M/s. Sievert India P. Ltd.,
R.No. 451, 4 t h Floor, Aay akar No.16 & 17, Plot no. 2,
Bhavan , M .K Road, Mumbai v. Phase II, Sec -2, Nerul,
400020
Navi Mumbai 400 706
स्थायी ऱेखा सं ./ PAN : AAFCS3557G
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No. 65/M um/2018
(नििाारण वर्ा / Assessment Year : 2013 -14)
ACIT 25(3) बिाम/ M/s. S.S. Enterpri ses,
R. No. 601, 6 t h Floor, C-10, Ground Floor, Chandra
Pratyakshakar Bhavan, BKC v. Villa, Nehru Road, Vile
Bandra (E), Mumbai 400051
Parle (E), Mumbai 400057
12
स्थायी ऱेखा सं ./ PAN :
AADFS4279G
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.206/Mum/2018
(नििाारण वर्ा / Assessment Year : 2007 -08)
DCIT Ci r-8(3)(1) बिाम/ Tu rnkey Electricals P.
R.No. 615, 6 t h Floor, Aay akar Ltd. Plot No. 236/13,
Bhavan , M .K Road, Mumbai Tekchand Niwas, Kewal
v.
400020
Anand Soc., Opp. GTBN
Station, Sion(E)(Mumbai
400022
स्थायी ऱेखा सं ./ PAN :
AAACT1459M
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.218/Mum/2018
(नििाारण वर्ा / Assessment Year : 2008 -09)
ACIT-20(2), बिाम/ M/s. Prakash K. Shah
Room No. 217, 2 n d Floor, 26, 2 n d Floor, 234 Om
Piramal Chambers, Lalbaug, Niwas, R.A Kidwai Road,
v.
Parel, Mumbai 400012
Wadala, Mumbai 400031
स्थायी ऱेखा सं ./ PAN : AAKPS5648G
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
13
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.6956/Mum/2017
(नििाारण वर्ा / Assessment Year : 2012 -13)
DCIT Ci r-3(2)(1) बिाम/ The Indi an Express Ltd.,
R.No. 608, 6 t h Floor, Aay akar 2 n d Floor, Express Tower,
Bhavan , M .K Road, Mumbai v. Nari man Point, Mumbai
400020
400021
स्थायी ऱेखा सं ./ PAN : AACCT1148F
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.333/Mum/2018
(नििाारण वर्ा / Assessment Year : 2011 -12)
DCIT-9(3)(1) बिाम/ M/s. Duflon Industries P.
R.No. 215, 2 n d Floor, Ltd.,
Aayakar Bhavan, M.K Road, v. 3 Neel Dhara Apartment,
Mumbai 400020
Gorund Floor,
Sharadhanand Ext.
Road,Vile Parle (E),
Mumbai 400057
स्थायी ऱेखा सं ./ PAN :
AAACD1668G
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.7398/Mum/2017
(नििाारण वर्ा / Assessment Year : 2013 -14)
14
DCIT-3(3)(2) बिाम/ M/s. Videocon
R.No. 609, 6 t h Floor, Aay akar Telecommunications Ltd.,
Bhavan , M .K Road, Mumbai v. 171-C, 17 t h Floor, C-Wing,
400020
Mittal Court, Nari man
Point, Mumbai 400021
स्थायी ऱेखा सं ./ PAN :
AACCD6756F
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.7349/Mum/2017
(नििाारण वर्ा / Assessment Year : 2012 -13)
ITO 16(2)-3 बिाम/ M/s. C.C. Chokshi & Co.,
R.No. 441, 4 t h Floor, Aay akar Mafatlal House, 6 t h Floor,
Bhavan , M .K Road, Mumbai Backbay Reclamati on,
v.
400020
Mumbai 400020
स्थायी ऱेखा सं ./ PAN : AAAFC0866E
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: Shri. Ninad Patade
आयकर अपीऱ सं./I.T.A. No.7297/Mum/2017
(नििाारण वर्ा / Assessment Year : 2009 -10)
ACIT 16(2) बिाम/ Economic Law Practice
R.No. 440, 4 t h Floor, Aay akar 1001-1003-A , D alamal
Bhavan , M .K Road, Mumbai v. Tower, Nariman Point,
400020
Mumbai 400021
स्थायी ऱेखा सं ./ PAN :
AAGPS5047M
15
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.7356/Mum/2017
(नििाारण वर्ा / Assessment Year : 2014 -15)
ITO 25(1)(5) बिाम/ Tejas S. Parikh (H UF)
C-10, 406, 4 t h Floor, BKC 302, Rajyog Bldg., Old
Complex, Mumbai 400051 Nagardas Ro ad, Andheri
v.
(E), Mumbai 400069
स्थायी ऱेखा सं ./ PAN : AACHT4070P
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.09/Mum/2018
(नििाारण वर्ा / Assessment Year : 2013 -14)
ITO (IT) 1(2)(1) बिाम/ Mihir Sudhir Bhati a
R.No. 118, 1 s t Floor, Scindia 2310, Hidden Valley
House, N.M Road, Ballard v. Drive, Santa Rosa, USA
Estate, Mumbai 400038
स्थायी ऱेखा सं ./ PAN :
BJUPB8879G
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.6922/Mum/2017
(नििाारण वर्ा / Assessment Year : 2013 -14)
16
DCIT-6(3)(1) बिाम/ M/s. India Fashion s Ltd.,
R.No. 506, 5 t h Floor, Aay akar 369, A-2, Shah And Nahar
Bhavan , M .K Road, Mumbai v. Industrial Estate, Lower
400020
Parel(W), Mumbai 400013
स्थायी ऱेखा सं ./ PAN : AABCI4292A
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: Shri. Mahesh O. Rajora
आयकर अपीऱ सं./I.T.A. No.69/Mum/2018
(नििाारण वर्ा / Assessment Year : 2013 -14)
ITO (IT) 2(1) (1) बिाम/ Shri Aman Ashwinbhai
R.No. 1724/ 17 t h Floor, Air Desai, Plot no. 353/B -10,
India Building, Nariman Block No. 4, Vrindavan
v.
Point, Mumbai 400021
Society, 2 n d Floor,
Vallabhbaug Extension
Road, Opp. Sai Mandir,
Mumbai 400077
स्थायी ऱेखा सं ./ PAN : AFIPD9634A
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.508/Mum/2018
(नििाारण वर्ा / Assessment Year : 2010 -11)
DCIT CC 7(3) बिाम/ Smt. Shashi Agarwal,
R.No. 655, Aay akar Bhavan, 201, Ugani, 9 t h Road,
M.K Road, New Marine v. JVPD Scheme, Juhu,
Lines,Mumbai 400020
Andheri (W) Mumbai
400058
स्थायी ऱेखा सं ./ PAN :
AAWPA9455B
17
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: Shri Jigar Mehta
आयकर अपीऱ सं./I.T.A. No. 571/Mum/2018
(नििाारण वर्ा / Assessment Year : 2014 -15)
ITO (IT) 3(1)(1) बिाम/ Smt. Mridula Jha,
R.No. 1 628, Air In dia India Bulls Finance
Building, Nariman Point, Centre, Tower-3,27 t h -32 n d
v.
Mumbai 400021
Floor, Senapati Bapat
Marg, Elphistone Road,
Mumbai 400013
स्थायी ऱेखा सं ./ PAN :ADMPJ2926R
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.6908 to 6910/ Mum/2017
(नििाारण वर्ा / Assessment Year : 2008 -09, 2009-10 & 2011-12)
ACIT Central Ci rcle 1 बिाम/ M/s. Valuable
R. No. 10, A -Wing , 6 t h Floor, Technologies P. Ltd.,
Ashar IT Park, Road no . 16 - v. 53/1, Media Info Tech
Z, Wagle Industrial Estate,
Park, Road no.7, A ndheri
Thane(W),Th ane ,
Maharashtra (E), Mumbai 400069
स्थायी ऱेखा सं ./ PAN :AACCV2732P
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: Shri. Rakesh Joshi
18
आयकर अपीऱ सं./I.T.A. No.584/Mum/2018
(नििाारण वर्ा / Assessment Year : 2014 -15)
DCIT Central Ci rcle 8(1) बिाम/ M/s. Kamal Malik
R.No. 656, 6 t h Floor, Aay akar 5B, Dolphin Apt., Pilot
Bhavan , M .K Road, Mumbai v. Bunder Road, Colaba,
400020
Mumbai 400005
स्थायी ऱेखा सं ./ PAN :ABLPM8428Q
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.7113/Mum/2017
(नििाारण वर्ा / Assessment Year : 2011 -12)
ITO Ward 8(1)(3) बिाम/ Nayant Maneklal Savani
R.No. 662, 6 t h Floor, Aay akar 3 r d Floor, Bro adway
Bhavan , M .K Road, New Cenre, Dr. Ambedkar
v.
Marines Lines, Mumbai
Road, Dadar T.T, Mumbai
400020
400014
स्थायी ऱेखा सं ./ PAN
:AABPS9346J
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: Shri. Vipul K. Mody
आयकर अपीऱ सं./I.T.A. No.432/Mum/2018
(नििाारण वर्ा / Assessment Year : 2014 -15)
DCIT Central CIR - 6(4) बिाम/ Shri. Vi rendra Jain,
R.No. 1925/ 19 t h Floor, Air 82, Makes Chamber-III,
India Building, Nariman v. Nari man Point, Mumbai
Point, Mumbai 400021
400021
19
स्थायी ऱेखा सं ./ PAN
:AABPJ1882E
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: Shri. Dharmendra Singh
आयकर अपीऱ सं./I.T.A. No.7402/Mum/2017
(नििाारण वर्ा / Assessment Year : 2014 -15)
ITO- 2(2)(2) बिाम/ M/s. Laguna Developers
R.No. 549, 5th Floor, P. Ltd.,
Aayakar Bhav an, M.K Road, v. 1sr Floor, Dubash House,
Mumbai 400020
15, J N Heradi a M arg,
Ballard Estate, Mumbai -
400038
स्थायी ऱेखा सं ./ PAN
:AABCL0945M
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
आयकर अपीऱ सं./I.T.A. No.163/Mum/2018
(नििाारण वर्ा / Assessment Year : 2012 -13)
DCIT Central Ci rcle 3(3) बिाम/ M/s. Ashapura Mi nechem
R.No. 1923/ 19 t h Floor, Air Ltd.,
India Building, Nariman v. 3 r d Floor, Jeevan Udog
Point, Mumbai 400021
Bldg, D .N Road, Fo rt,
Mumbai 400001
स्थायी ऱेखा सं ./ PAN :AAACA0957F
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: None
20
आयकर अपीऱ सं./I.T.A. No.7007/Mum/2017
(नििाारण वर्ा / Assessment Year : 2012 -13)
DCIT 10(2)(2) बिाम/ M/s. M anas Properties P.
R.No. 216-A, Aayakar Ltd.,
Bhavan , M .K Road, Mumbai v. 10 t h Floor, Dev Plaza, S.V.
400020
Road, Andheri(W), Mumbai
400058
स्थायी ऱेखा सं ./ PAN :AAECM2637C
(अपीऱाथी /Appellant) .. (प्रत्यथी / Respondent)
Revenue by : Shri Satish Chandra Rajore, DR
Assessee by: Shri Hitesh Jain
सन
ु वाई की तारीख /Date of Hearin g : 10.08.2018
घोषणा की तारीख /Date of Pronouncement : 10.08.2018
आदे श / ORDER
PER Bench:
These fifty four appeals filed by the Revenue are disposed of because the tax effect in each of these fifty four appeals is less than Rs. 20 lacs as per 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.
2. The CBDT Circular No. 3/2018 is applicable to these fifty four appeals and these appeals filed by the Revenue are not maintainable in terms of CBDT circular no 3/2018 dated 11.07.2018 . The said CBDT circular dated 11.07.2018 is reproduced as hereunder:-
Circular No. 3/2018F No 279/Misc. 142/2007-ITJ (Pt) Government of India Ministry of Finance Department of Revenue Central Board Direct Taxes New Delhi the 11th July, 2018 Subject: Revision of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court- measures for reducing litigation-Reg.21
Reference is invited to Board's Circular No. 21 of 2015 dated 10.12.2015 wherein monetary limits and other conditions for filing departmental appeals (in Income-tax matters) before Income Tax Appellate Tribunal, High Courts and SLPs/ appeals before Supreme Court were specified.
2. In supersession of the above Circular, it has been decided by the Board that departmental appeals may be filed on merits before Income Tax Appellate Tribunal and High Courts and SLPs/ appeals before Supreme Court keeping in view the monetary limits and conditions specified below.
3. Henceforth, appeals/ SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder:
S. No. Appeals/ SLPs in Income-tax Monetary Limit (Rs.) matters 1, Before Appellate Tribunal 20,00,000
2. Before High Court 50,00,000
3. Before Supreme Court 1,00,00,000 It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case.
4. For this purpose, '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 the issues against which appeal is intended to be filed (hereinafter referred to as 'disputed issues'). Further, 'tax effect' shall be tax 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 orders, the tax effect will mean quantum of penalty deleted or reduced in the order to be appealed against.
5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In other words, henceforth, appeals can be filed only with reference to the tax effect in the relevant assessment year. However, in case of a composite order of any High Court or appellate authority, which involves more than one assessment year and common issues in more than one assessment year, appeals shall be filed in respect of all such assessment years even if the tax effect is less than the prescribed monetary limits in any of the year(s), if it is decided to file appeal in respect of the year(s) in which tax effect exceeds the monetary limit prescribed. In case where a composite order/ judgement involves more than one asscssee, each assessee shall be dealt with separately.
6. Further, where income is computed under the provisions of section 115JB or section 115JC, for the purposes of determination of 'tax effect', tax on the total income assessed shall be computed as per the following formula-
(A -- B) + (C -- D) 22 where, A = the total income assessed as per the provisions other than the provisions contained in section 115JB or section 115JC (herein called general provisions); B = the total income that would have been chargeable had the total income assessed as per the general provisions been reduced by the amount of the disputed issues under general provisions; C = the total income assessed as per the provisions contained in section 115JB or section 115JC; D = the total income that would have been chargeable had the total income assessed as per the provisions contained in section 115JB or section 115JC was reduced by the amount of disputed issues under the said provisions:
However, where the amount of disputed issues is considered both under the provisions contained in section 115JB or section 115JC and under general provisions, such amount shall not be reduced from total income assessed while determining the amount under item D.
7. In a case where appeal before a Tribunal or a Court is not filed only on account of the tax effect being less than the monetary limit specified above, the Pr. Commissioner of Income-tax/ Commissioner of Income Tax shall specifically record that "even though the decision is not acceptable, appeal is not being filed only on the consideration that the tax effect is less than the monetary limit specified in this Circular". Further, in such cases, there will be no presumption that the Income-tax Department has acquiesced in the decision on the disputed issues. The Income-tax Department shall not be precluded from filing an appeal against the disputed issues in the case of the same assessee for any other assessment year, or in the case of any other assessee for the same or any other assessment year, if the tax effect exceeds the specified monetary limits.
8. In the past, a number of instances have come to the notice of the Board, whereby an assessee has claimed relief from the Tribunal or the Court only on the ground that the Department has implicitly accepted the decision of the Tribunal or Court in the case of the assessee for any other assessment year or in the case of any other assessee for the same or any other assessment year, by not filing an appeal on the same disputed issues. The Departmental representatives/counsels must make every effort to bring to the notice of the Tribunal or the Court that the appeal in such cases was not filed or not admitted only for the reason of the tax effect being less than the specified monetary limit and, therefore, no inference should be drawn that the decisions rendered therein were acceptable to the Department. Accordingly, they should impress upon the Tribunal or the Court that such cases do not have any precedent value and also bring to the notice of the Tribunal/ Court the provisions of sub section (4) of section 268A of the Income-tax Act, 1961 which read as under :
"(4) The Appellate Tribunal or Court, hearing such appeal or reference, shall have regard to the orders, instructions or directions issued under sub-section (1) and the circumstances under which such appeal or application for reference was filed or not filed in respect of any case."
9 As the evidence of not filing appeal due to this Circular may have to be produced in courts, the judicial folders in the office of Pr.CsIT/ CsIT must be maintained in a systemic manner for easy retrieval.
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 in the case has been accepted by the Department, or
(d) Where the addition relates to undisclosed foreign assets/ bank accounts.23
11. The monetary limits specified in para 3 above shall not apply to writ matters and Direct tax matters other than Income tax. Filing of appeals in other Direct tax matters shall continue to be governed by relevant provisions of statute and rules. Further, in cases where the tax effect is not quantifiable or not involved, such as the case of registration of trusts or institutions under section 12A/12AA of the IT Act, 1961 etc., filing of appeal shall not be governed by the limits specified in para 3 above and decision to file appeals in such cases may be taken on merits of a particular case.
12. It is clarified that the monetary limit of Rs. 20 lakhs for filing appeals before the ITAT would apply equally to cross objections under section 253(4) of the Act. Cross objections below this monetary limit, already filed, should be pursued for dismissal as withdrawn/ not pressed. Filing of cross objections below the monetary limit may not be considered henceforth. Similarly, references to High Courts and SLPs/ appeals before Supreme Court below the monetary limit of Rs. 50 lakhs and Rs. 1 Crore respectively should be pursued for dismissal as withdrawn/ not pressed. References before High Court and SLPs/ appeals below these limits may not be considered henceforth.
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.
14. The above may be brought to the notice of all concerned.
15. This issues under Section 268A of the Income-tax Act 1961.
16. Hindi version will follow.
Sd/-
(Neetika Bansal) Director (ITJ), CBDT, New Delhi.
Copy to:
1. The Chairman, Members and all other officers in CBDT of the rank of Under Secretary and above.
2. All Pr. Chief Commissioners of Income Tax and All Directors General of Income Tax with a request to bring to the attention of all officers.
3. ADG (PR, PP& OL)t Mayur Bhawan, New Delhi for printing in the quarterly Tax Bulletin and for circulation as per usual mailing list.
4. The Comptroller and Auditor General of India.
5. ADG (Vigilance), Mayur Bhawan, New Delhi.
6. The Joint Secretary & Legal Advisor, Ministry of Law & Justice, New Delhi.
7. All Directorates of Income-tax, New Delhi and DGIT (NADT), Nagpur.
8. ITCC (3 copies).
9. The ADG (System)-4, for uploading on the Department's website.
10. Data Base Cell for uploading on irsofficersonline.gov.in.
11. [email protected] for uploading on NJRS.
12. Hindi Cell for translation.
13. Guard file.
Director (ITJ) CBDT, New Delhi"
24The ld. DR submitted that as per the 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, no appeal shall be filed by the Revenue in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3 of the circular Para 3 of the Circular No. 3/2018 S No. Appeals in Income tax matters Monetary Limit (in Rs) 1 Before Appellate Tribunal 20,00,000/-
2 Before High Court 50,00,000/-
3 Before Supreme Court 10,000,000/-
In the said circular vide para 13, it is stipulated that this instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in Hon'ble High Courts/Tribunals. Thus, it is stipulated that pending appeals below the specified tax limits may be withdrawn/not pressed. The learned DR agreed that tax effect in each of these fifty four Revenue's appeals is below Rs. 20 lacs and stated that liberty should be given to Revenue that if at any stage if it is found that due to reasons and conditions stipulated in the said circular, the department intended to contest appeal it should be permitted to file Miscellaneous application for recall of the order of the tribunal disposing of this appeal due to low tax effect.
3. The tax effect in these fifty appeals filed by Revenue is below Rs. 20 lacs and thus keeping in view CBDT circular no. 3/2018 dated 11-07-2018, we are inclined to dismiss these fifty four appeals filed by Revenue due to low tax effect involved in each of these appeals which is below Rs. 20 lacs. While disposing of these fifty four appeals filed by Revenue due to low tax effect vide CBDT Circular no. 3/2018 dated 11.07.2018 , we clarify that we have not commented on the merits of the issue's in these appeals. However, at the same time we are granting liberty to Revenue that if at any stage Revenue wants to agitate the matter/issues in these appeals in accordance with the conditions and clauses as are contained in the afore-stated circular number 3/2018 dated 11.07.2018, the Revenue is hereby granted liberty to 25 file miscellaneous application(s) praying for recall of the relevant order. We order accordingly.
4. In the result, these fifty four appeals filed by the Revenue are dismissed owing to low tax effect as indicated above vide this composite order.
Order pronounced in the open court on 10.08.2018.
आदे श की घोषणा खुऱे न्यायाऱय में ददनांकः 10-08-2018 को की गई ।
Sd/- Sd/-
(JOGINDER SINGH) (RAMIT KOCHAR)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai, dated: 10.08.2018
Nishant Verma
Sr. Private Secretary
copy to...
1. The appellant
2. The Respondent
3. The CIT(A) - Concerned, Mumbai
4. The CIT- Concerned, Mumbai
5. The DR Bench,
6. Master File
// Tue copy//
BY ORDER
DY/ASSTT. REGISTRAR
ITAT, MUMBAI
26