Income Tax Appellate Tribunal - Mumbai
Income Tax Officer-25(1)(1), Mumbai vs Shri Sandeep Babulal Gada, Mumbai on 10 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. 7112/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2010-11) ITO-8(1)(2) Rishi Laser Ltd.
Room No. 662, M.K. Road, 612, V.K. Ind Estate 10/14, Vs. Mumbai-400 020 Pais Street, Byculla (W ), Mumbai-400 011 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAACR2715C अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 7138/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2010-11) DCIT-CC 1(4) Saket Infraprojects Ltd. Room No. 902, Pratistha 2/2 Vallabh Ni was, Malviya Vs. Bhavan, 9 t h Floor, Old CGO Nagar, Vile Parle(E ), Building Annexe, Mumbai -20 Mumbai-400 057 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAKCS4532L अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 7139/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM . / ITA No. 7132/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2010-11) DCIT, Central Circle -1(4), M/s Shah & Parikh, C-113, Room No. 902, Pratistha Shyam kamal Building, 27, Bhavan, 9 t h Floor, Old CGO Vs. Tejpal Road, Agarwal Building Annexe, Mumbai -400 Market, Vile Parle (E), 020 Mumbai-400 057 2 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAJFS4684D अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 7149/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2010-11) DCIT, CC-5(1), RPS Infraprojects Pvt. Ltd. Cent. Cir-5(1), R.No. 1928, C-113, Shyam Kamal 19 t h Floor, Air India Building, Vs. Bldg.,27, Tejpal Road, Nariman Point, Mumbai -21 Agarwal Market, Ville -
Parle(E), Mumbai57 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AADCR3607E अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 7281/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2009-10) ITO-17(1)(2) Mr. Babulal K. Dadhi, Room No. 116, 1 s t Floor, Ground Floor, Jaswanti Vs. Aayakar Bhavan, M.K. Marg, Niwas, 153, Mody Street, Mumbai-400 020 Fort, Mumbai -400 001 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AGSPD7516N अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None 3 Aayakr ApIla saM . / ITA No. 7350/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2012-13) ACIT, Cir 11(3)(1) M/s Trigyn Technologies Room No, 204, Aayakar Ltd.
n d Bhavan, 2 Floor, M.K. Marg, 27-A, SDF-1, SEEPZ-SEZ, Vs. Mumbai-20 Andheri (East), Mumbai -400 096 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAACL2065K अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 6839/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 20 13-14) DCIT, CC-6(4), Shri Virendra Jain Room No. 1925, 19 t h Floor, 82, Maker Chamber III Vs. Air India Building, Nariman Nariman Point, Mumbai -21 Point, Mumbai-21 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AABPJ1882E अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : Shri Anurag Agarwal, AR Aayakr ApIla saM . / ITA No. 6843/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2007-08) Aayakr ApIla saM . / ITA No. 6844/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2008 -09) ACIT, circle 2(3)(1) Vocation Investment & R. No. 552, 5 t h Floor, Aayakar Finance Co. Pvt. Ltd Vs. Bhavan, M.K. Road, Mumbai - 72A, Mittal Tower, Nariman 20 Point, Mumbai-21 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAACV1199A 4 अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 6876/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2011-12) DCIT, Cir 5(1)(1) Excellhone Mfg. (I) Pvt. Ltd. Room No. 470 , 4 t h Floor, R-606, TTC Industrial Area, Aayakar Bhavan, Mumabi Vs. MIDc, Thane Belapur Road, Rabale, Navi Mumbai -400 701 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AABCA4747K अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 6942/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2012 -13) ITO, W ard 1(1)(4) HDFC Trustee Company Room No. 531A, M.K. Road, Ltd., HUL House, 2 n d Floor, Aayakar Bhavan, Mumbai -20 Vs. H.T.Parekh Marg, 165 -166, Backbay Reclamation, Churchgate, Mumbai-20 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAACH7615M अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : Shri Jayesh Desai, AR Aayakr ApIla saM . / ITA No. 7000/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2014-15) DCIT, CC 7(2) Manba Broking Services Room No. 655, 6 t h Floor, Pvt. Ltd Aayakar Bhavan, M.K. road, Vs. 324, Runwal Height, Opp. Mumbai-20 Nirmal Lifestyle, Mulund (W est), Mumbai -80 5 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAECM5981D अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 7001/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 201 4-15) DCIT, CC-7(2) Manba Investments and Room No. 655, 6 t h Floor, Securities Pvt. Ltd. Aayakar Bhavan, M.K. road, Vs. 306, Runwal Height, Opp. Mumbai-20 Nirmal Lifestyle, Mulund (W est), Mumbai -80 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AACCM4718N अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 3711/Mum/2018 (inaQa- a rNa baYa- / Assessment Year 2010-11) ACIT-18(1), M/s Bhairav Metals R. No. 202, 2 n d Floor, Earnest 57, Binani Building, Gr. Fl., Vs. House, Bhuleshwar, Mumbai-02 Nariman Point, Mumbai -21 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN NO. AAAFB4213E अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 3716/Mum/2018 (inaQa- a rNa baYa- / Assessment Year 2012-13) DCIT-2(2)(1) Jaguar Services Pvt. Ltd. Room No. 545, 5 t h Floor, 65, Murzban Road, f ort, Vs. Aayakar Bhavan,M.K. Road, Mumbai-01 Churchgate, Mumbai-20 6 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAACJ1950H अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 3801/Mum/2018 (inaQa- a rNa baYa- / Assessment Year 2009-10) ITO-25(1)(1) Shri Sandeep Babulal Gada, Bldg. No. C -10, 4nd Floor, 1301, Aawez Heights, Near Room No. 405, Pratyakshakar Corporation Bank, S.V. Vs. Bhavan, Bandra Kurla Road, Andheri (W ), Complex, Bandra (East), Mumbai-400 058 Mumbai-400 051 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AIWPG9544R अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 3820/Mum/2018 (inaQa- a rNa baYa- / Assessment Year 2014-15) ITO-2(1)(2), Cit y Cat Overseas 543, Aayakar Bhavan, 5 t h Chemicals Ltd. Floor, M.K. Marg, Mumbai -400 Vs. 195, Saheb Bldg, 5 t h Floor, 020 DN Road, Fort, Mumbai -400 001 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAACC8123B अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None 7 Aayakr ApIla saM . / ITA No. 5495/Mum/2011 (inaQa- a rNa baYa- / Assessment Year 2006-07) ACIT-1(1) Harshit Finlease & Inv. Ltd. Room No. 579, Aayakar The International, 16, New Vs. Bhavan, Mumbai -20 Marine Lines, Cross Road No.1, Mumbai-400 020 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAACH8737Q अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None ुनवाई की तारीख / Date of hearing: 10-08-2018 घोषणा की तारीख / Date of pronouncement : 10-08-2018 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: -8
"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 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 9 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 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. In the result, all these appeals of Revenue are dismissed as withdrawn.
Order pronounced in the open court on 10-08-2018. Aado S a kI Gaao Y aNaa Ku l ao mao idnaM k 10-08-2018 kao kI ga[- .
Sd/- Sd/-
(जी. मंजनु ाथ /G MANJUNATHA) (महावीर स ह
िं /MAHAVIR SINGH)
(लेखा दस्य / ACCOUNTANT MEMBER) (न्याययक दस्य/ JUDICIAL MEMBER)
मुिंबई, ददनािंक/ Mumbai, Dated: 10-08-2018 सदीप सरकार, व.निजी सधिव / Sudip Sarkar, Sr.PS 10 आदे श की प्रनिललपप 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 शािसार/ BY ORDER, त्यावपत प्रयत //True Copy// उप/सहायक पुंजीकार (Asstt. Registrar) आयकर अपीलीय अधिकरण, मिंुबई / ITAT, Mumbai