Income Tax Appellate Tribunal - Mumbai
Asst Cit 4(3), Mumbai vs Aurionpro Solutions Ltd, Mumbai on 4 December, 2018
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ITA No. 6445/Mum/2014- A.Y.2007-08
Asst. CIT Vs.Aurinpro Solution Ltd.
IN THE INCOME TAX APPELLATE TRIBUNAL
"K" Bench, Mumbai
Before Shri G. Manjunatha, Accountant Member
and Shri Ravish Sood, Judicial Member
ITA No. 6445/Mum/2014
(Assessment Year: 2007-08)
Asst. Commissioner Of Income-tax - Aurionpro Solution Ltd.
4(3), 6th Floor, Room No. 649, 404, 4th Floor, Winchester,
Vs.
Aaykar Bhawan Hiranandani Business Park
Mumbai-400 020 Powai, Mumbai-400 059
PAN - AAACV7297H
(Appellant) (Respondent)
Appellant by: Shri Anand Mohan, D.R
Respondent by: Shri Viraj Vora, A.R
Date of Hearing: 04.12.2018
Date of Pronouncement: 04.12.2018
ORDER
Per Ravish Sood, JM
The captioned appeal filed by the Revenue pertaining to assessment year 2007-08 is directed against the order passed by CIT(A)-8, Mumbai, dated 30.01.2014, which in turn arises from the order passed by the Assessing Officer under Sec.271(1)(c) of the Income Tax Act, 1961 (in short 'the Act'), dated 31.12.2013.
2. On a perusal of the record it stands revealed that the 'tax effect' involved in this appeal is less than Rs.20.00 lacs. The ld. Departmental Representative (for short 'D.R') on being confronted admitted the said factual position.
3. We find that the CBDT vide its Circular No.03/2018, dated 11/07/2018 has revised the monetary limits for filing of appeals by the P a g e |2 ITA No. 6445/Mum/2014- A.Y.2007-08 Asst. CIT Vs.Aurinpro Solution Ltd.
Department before the Tribunal, retrospectively. Since the tax effect in dispute in the captioned appeal is admittedly below the monetary limit of Rs.20.00 lacs specified in the CBDT Circular No. 03/2018, dated 11/07/2018, therefore, the same is dismissed as not maintainable.
4. In the result, appeal of the Revenue is dismissed.
Order pronounced in the open court on 04.12.2018
Sd/- Sd/-
(G. Manjunatha) (Ravish Sood)
ACCOUNTANT MEMBER JUDICIAL MEMBER
भुंफई Mumbai; ददन ुंक 04.12.2018
Ps. Rohit
आदे श की प्रतिलऱपि अग्रेपिि/Copy of the Order forwarded to :
1. अऩीर थी / The Appellant
2. प्रत्मथी / The Respondent.
3. आमकय आमक्त(अऩीर) / The CIT(A)-
4. आमकय आमक्त / CIT
5. विब गीम प्रतततनधध, आमकय अऩीरीम अधधकयण, भुंफई / DR, ITAT, Mumbai
6. ग र्ड प ईर / Guard file.
सत्म वऩत प्रतत //True Copy// आदे शानस ु ार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीऱीय अधिकरण, भुंफई / ITAT, Mumbai P a g e |3 ITA No. 6445/Mum/2014- A.Y.2007-08 Asst. CIT Vs.Aurinpro Solution Ltd.