Income Tax Appellate Tribunal - Mumbai
Assistant Commissioner Of Income ... vs Eipr (India) Limited , Mumbai on 31 August, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL "D", BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI SANDEEP GOSAIN, JM ITA No.6418/Mum/2017 (Assessment Year :2012-13) ACIT-3(1)(2) Vs. M/s. EIPR (India) Ltd., Room No.607, 6th Floor 11, Tulsiani Chambers Aayakar Bhavan Nariman Point, Mumbai - 400 020 Mumbai - 400 021 PAN/GIR No. AAACC4449C Appellant) .. Respondent) Revenue by Shri Chaitanya Anjaria Assessee by None Date of Hearing 10/08/2018 Date of Pronouncement 31/08/2018 आदे श / O R D E R PER R.C. SHARMA (A.M):
This is an appeal filed by the Revenue against the order of CIT(A) 8, Mumbai dated 17/07/2017 for A.Y.2012-13 in the matter of order passed u/s. 143(3) of the Income Tax Act, 1961.
2. We have heard ld. Departmental Representative and perused the materials available on the record in respect of the above appeal. It is observed that the demand/tax effect in the Revenue appeal is not exceeding Rs. 20 lakhs. Under the power vested by sec. 268A(1) of the I 2 ITA No.6418/Mum/2017 M/s. EPIR (India) Ltd., T. Act, CBDT has recently issued Circular No. 3/2018 dated 11.07.2018 instructing the authorities below that departmental appeal should not be filed before 1TAT where the demand/tax effect does not exceed Rs. 20 lakhs. The circular specifically mentions that the instructions are applicable to all pending appeals also.
6. Subject to some exceptions, it is further directed by CBDT that all the departmental appeals pending before ITAT where the demand/tax effect is less than 20 lakhs should be either withdrawn or not pressed by the Departmental representative.
7. The present appeal is not covered by any exceptions mentioned in the said CBDT circular. Since the tax demand in dispute in this departmental appeal does not exceed the limit of Rs. 20 lakhs as set out by CBDT, such appeal is not maintainable in view of fore goings. Accordingly the appeal of the Department is dismissed as not pressed/withdrawn and hence infructuous.
8. In the result, the appeal of revenue is dismissed.
Order pronounced in the open court on this 31/08/2018
Sd/- Sd/-
(SANDEEP GOSAIN) (R.C.SHARMA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai; Dated 31/08/2018
Karuna Sr.PS
3
ITA No.6418/Mum/2017
M/s. EPIR (India) Ltd.,
Copy of the Order forwarded to :
1. The Appellant
2. The Respondent.
3. The CIT(A), Mumbai.
4. CIT
DR, ITAT, Mumbai
5.
BY ORDER,
6. Guard file.
सत्यापित प्रतत //True Copy//
(Asstt. Registrar)
ITAT, Mumbai