Income Tax Appellate Tribunal - Mumbai
Dcit Cir 11(2)(2), Mumbai vs System Ad Solution India P.Ltd, Mumbai on 3 August, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI
BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAM LAL NEGI, JM
APPEAL ASSESS APPELLANT RESPONDENT APPELLANT RESPON
NO. MENT R e p r e s e nt e d DENT
YEAR by R e p r e s e nt
e d by
ITA NO. 2011-12 The Income Tax Officer, Shri Uttamkumar C. Jain, Shri Choudhary None
2911/Mum/2017 Ward 1(5), M/s Beblon Polytex, Arunkumar
Kalyan, 1st Floor Mohan 1397, Jagganath Compound, Singh
Plaza, Panna Compound Ashibi,
Wayale Nagar, Kalyan Road,
Khadakpada, Bhiwandi - 421302
Kalyan (W)- 421301 PAN: A C O P J 8 7 1 3 D
ITA NO. 1995-96 The Dy. Commissioner of M/s Saurashtra Trust, Shri Choudhary None
2912/Mum/2017 Income Tax (Exemptions)- Janambhoomi Bhavan, Arunkumar
2(1), Janambhoomi Marg, Singh
Room No. 519, 5th Floor, Mumbai - 400001
Piramal Chambers, PAN: A A A T S 2 7 8 6 B
Lalbaug,
Lower Parel,
Mumbai - 400001
ITA NO. 2012-13 The ACIT 16(1), Shri Jaickie Shroff, Shri Choudhary None
2916/Mum/2017 Room No. 439, 901, 9th Floor, Freeda One, Arunkumar
Aayakar Bhavan, M.K. Carter Road, Bandra (West), Singh
Marg, Mumbai - 400050
Mumbai - 20 PAN: A A J P S 6 5 9 6 A
ITA NO. 2011-12 The ACIT 3(1)(1), M/s DWD Pharmaceuticals Shri Choudhary Shri Kumar
2923/Mum/2017 Room No. 607, Ltd., Arunkumar Kale
Aayakar Bhavan, 4th Floor, Dalamal House, Singh
Mumbai - 400020 Nariman Point,
Mumbai - 400021
PAN: A A A C D 9 6 7 0 L
ITA NO. 2012-13 The DCIT 9(3)(1), M/s Datamatrix Shri Choudhary None
2929/Mum/2017 Room No. 260A, 2nd Floor, Technologies- Arunkumar
Aayakar Bhavan, M.K. Pvt. Ltd., Singh
Road, Flat No. 504, 5th Floor,
Mumbai - 400020 Sai Aparna, P.G. Vora Road,
Next to P.G. Vora School,
Mira Road (E),
Thane - 401107
PAN: A A A C G 4 0 9 6 M
ITA NO. 2012-13 The DCIT 9(3)(2), M/s G.J. Freedom Fashions Shri Choudhary None
2930/Mum/2017 Room No. 418, 4th Floor, Private Limited, Arunkumar
Aayakar Bhavan, M.K. A-701, Citi Point, Singh
Road, Andheri Kurla Road,
Mumbai - 400020 Andheri (East),
Mumbai - 400059
PAN: A A C C G 5 4 2 7 E
ITA NO. 2012-13 The DCIT 1(3)(2), M/s Turner Project Shri Choudhary None
2963Mum/2017 Room No. 540, 5th Floor, Managements India P. Ltd., Arunkumar
Aayakar Bhavan, M.K. C/o Nanubhai Desai & Co., Singh
Road, Sir Vithaldas Chambers, 16,
Mumbai - 400020 Mumbai Samachar Marg,
Fort,
Mumbai - 400001
PAN: A A C C T8 8 3 6 E
ITA NO: 2008-09 The Income Tax Officer M/s Agarwal Cloth Agency - Shri Choudhary Shri Ankush
2966/Mum/2017 4(1)(3), Pvt. Ltd., Arunkumar Agarwal and
6th Floor, Room No. 637- 122, Zaveri Bazar, Singh Vishnu
A, Trishala Building, 5th Floor, Agarwal
Aayakar Bhavan, Opp. KharaKua,
Mumbai - 400020 Mumbai - 400002
PAN: A A E C A6 9 6 3 D
2
ITA NO. 2007-08 The Income Tax Officer M/s Albeli Creations Pvt. Shri Choudhary None
2967/Mum/2017 4(1)(3), Ltd., Arunkumar
6th Floor, Room No. 637- Camy House, Dhuswadi, Singh
A, Aayakar Bhavan, Dr. C.H. Street, Marine Lines,
Mumbai - 400020 Mumbai - 400002
PAN: A A D C A 6 1 5 9 Q
ITA NO. 2009-10 The ITO 4(3)(4), M/s Shree Petro Yarn (India) Shri Choudhary None
3001/Mum/2017 R. No. 637, 6th Floor, Pvt. Ltd., Arunkumar
Aayakar Bhavan, 46-48, Crystal Tower, Singh
Mumbai - 400020 Maruti Lane, Fort,
Mumbai - 400001
PAN: A A A C S 7 5 4 7 R
ITA NO. 2013-14 The ITO 4(3)(4), M/s Sidhivinayak Filaments- Shri Choudhary None
3004/Mum/2017 R. No. 637, 6th Floor, Pvt. Ltd., Arunkumar
Aayakar Bhavan, 3, Johari Mansion, 1st Floor, Singh
Mumbai - 400020 259, Kalbadevi Road,
Mumbai - 400002
PAN: A A D C S 8 6 7 6 A
ITA No. 2012-13 The ACIT - 1(1)(1), M/s Adhiraj Investment & Shri Choudhary None
3009/Mum/2017 579, Aayakar Bhawan, Finance Pvt. Ltd., Arunkumar
M.K. Road, 303, Sharda Chambers, Singh
Mumbai - 400020 15, New Marine Lines,
Mumbai - 400020
PAN: A A D C D 5 7 6 2 E
ITA NO. 2011-12 The DCIT, Circle - M/s System AD Solution Shri Choudhary None
3023/Mum/2017 11(2)(2), India Pvt. Ltd., Arunkumar
421, 4th Floor, Aayakar HEX 231/1, Umadan House, Singh
Bhavan, Near Kalina Church,
M.K. Road, Santacruz (E),
Mumbai - 400020 Mumbai - 400293
PAN: A A I C S 8 0 0 5 J
ITA NO. 2012-13 The DCIT, Circle - M/s Work Store Ltd., Shri Choudhary None
3024/Mum/2017 11(2)(2), (Formerly known as M/s Arunkumar
421, 4th Floor, Aayakar Staples Office Future Singh
Bhavan, Products Ltd.),
M.K. Road, Knowledge House,
Mumbai - 400020 Shyam Nagar, Off
Jogeshwari,
Vikhroli Link Road,
Jogeshwari (E),
Mumbai - 400060
PAN: A A I C S 8 0 0 5 J
Date of Hearing : 03.08.2018
Date of Pronouncement : 03.08.2018
ORDER
Per Ram Lal Negi, J. M.:
These appeals have been filed by Revenue against the orders passed by the respective Commissioners of Income Tax (Appeals), whereby the Ld. Commissioners (Appeals) have deleted the additions made by the AOs in the cases of respective assessees for the respective assessment years.3
2. At the outset, it transpired that in the aforesaid cases, the tax effect of the relief granted by the Ld. Commissioners of Income Tax (Appeals) are 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.
3. We have gone through the orders of the Ld. Commissioners of Income Tax (Appeals) and the grounds of appeals. We find that the tax effects in the above referred appeals are less than Rs. 20 lacs.
4. The Ld. Departmental Representative (DR) fairly conceded that these appeals are not maintainable in light of the above said CBDT Circular. The Ld. DR also did not point out that these appeals fall in any of the exceptions carved out in the above said circular. Accordingly, we dismiss the aforesaid appeals filed by the Revenue.
In the result, the appeals by the Revenue are dismissed. Order pronounced in the open court on 03.08.2018.
Sd/- Sd/-
(Shamim Yahya) (Ram Lal Negi)
Accountant Member Judicial Member
Mumbai; Dated : 03/08/2018
Alindra, PS
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,
//True Copy//
(Dy./Asstt. Registrar)
ITAT, Mumbai