Income Tax Appellate Tribunal - Mumbai
Dcit 3(2)(1), Mumbai vs Lipi Data Systems Ltd, Mumbai on 7 September, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL "H", BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAVISH SOOD, JM MA No.215/Mum/2018 (Arising Out of ITA No.3991/Mum/2015) (Assessment Year :2011-12) The Dy. Commissioner of Vs. M/s. Lipi Data Systems Ltd., Income Tax - 3(2)(1), 1, Mittal Chambers, Mumbai, Nariman Point th Room No.608, 6 Floor, Mumbai - 400021 Aayakar Bhavan, M.K.Road Mumbai -400 020 PAN/GIR No.AAACL0916F (Appellant) .. (Respondent) Revenue by Shri Milind V. Patil Assessee by None Date of Hearing 07/09/2018 Date of Pronouncement 07/09/2018 आदे श / O R D E R PER R.C.SHARMA (A.M):
This M.A. arose out of ITA No.3991/Mum/2015.
2. Through this M.A, it was submitted by learned DR that the Income Tax Appellate Tribunal, Mumbai Bench "H", Mumbai passed an order dated 31/07/2017 in ITA No.3991/Mum/2015 (Revenue's Appeal) in the case of M/s. Lipi Data Systems Ltd. for the A.Y. 2011-12. As per learned DR, in the appeal filed by the Revenue at Ground No.3 and 4 of Form No.36, the issue relating to deletion of addition of Rs.1,00,186/- made 2 MA No.215/Mum/2018 M/s. Lipi Data Systems Limited u/s.!4A r.w.r.8D(2)(ii) has been contested. In the order passed by the Bench on 31/07/2017, it is observed that grounds of appeal filed by the Revenue have not been adjudicated by the Tribunal.
3. We have gone through the miscellaneous application as well as the order passed by the Tribunal and found that in the Revenue's appeal one of the grounds raised with regard to deleting disallowance made u/s.14A amounting to Rs.1,00,186/- has not been disposed of. We found that tax effect in the appeal so filed by the Revenue is below Rs.20 lakhs therefore, in terms of CBDT Circular No. 3/2018 dated 11.07.2018, the appeal of the Revenue deserves to be dismissed.
4. In the result, Miscellaneous application is disposed of in terms indicated hereinabove.
Order pronounced in the open court on this 07/09/2018
Sd/- Sd/-
(RAVISH SOOD) (R.C.SHARMA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Mumbai; Dated 07/09/2018
Karuna Sr.PS
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