Income Tax Appellate Tribunal - Mumbai
Income Tax Officer 2(2)(3), Mumbai vs M/S.Nicco Securites Private Limited, ... 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. 6809/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2009-10) DCIT, CC-5(1), Halan International (Prop. R.No. 1928, 19 t h Floor, Air Om Hari Halan) India Building, Nariman Point, Vs. 20, 4 t h Floor, Bhatia Niwas, Mumbai-400 021 233/235, Samuel Street , Mumbai-03 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN NO. AAAPH1353B अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 6752/Mum/2016 (inaQa- a rNa baYa- / Assessment Year 2009-10) Aayakr ApIla saM . / ITA No. 6753/Mum/2016 (inaQa- a rNa baYa- / Assessment Year 2010 -11) Aayakr ApIla saM . / ITA No. 6755/Mum/2016 (inaQa- a rNa baYa- / Assessment Year 2012 -13) ACIT, 5(3)(2) Sterling Jewels Private Ltd.
Room No. 573, Aayakar Unit No.208, A-Z, Industrial
t h Vs.
Bhavan, 5 Floor, Mumbai-20 Estate, Ganprao Kadam,
Lower Parel, Mumbai-13
(ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent)
स्थायी ले खा िं . / PAN No. AAJCS3316D
अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR
प्रत्यथी की ओर े / Respondent by : None
2
Aayakr ApIla saM . / ITA No. 6761/Mum/2017
(inaQa- a rNa baYa- / Assessment Year 20 11-12) DCIT-1(1) Benham Estate & I.T. Parks 579, Aayakar Bha wan, M.K. Ltd.
Road, Mumbai -20 Vs. 5 t h Floor, Times Tower, Kamala Mills Compound, Lower Parel, Mumbai-13 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAACB2190F अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 6802/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 201 3-14) ITO (IT) 3(3) (1) Mrs. Aditi Bharat Parulekar Room No. 1631, 16 t h Floor, 163D, Harihar Niwas, Dr. Vs. Air India Building, Nariman Ambedkar Road, Dadar, Point, Mumbai-400 021 Mumbai-400 014 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN NO. BGKPP2934H अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 6806/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2013-14) DCIT, CC-5(4), W adhwan Retail Pvt. Ltd.
R.No. 1927, 19 t h Floor, Air Ground Floor, Madhava
India Building, Nariman Point, Building, Bandra Kurla
Mumbai-400 021 Vs. Complex, Andheri
Ghatkopar Link Road,
Bandra (E), Mumbai -400
051
(ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent)
स्थायी ले खा िं . / PAN No. AAACW6147R
3
अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR
प्रत्यथी की ओर े / Respondent by : None
Aayakr ApIla saM . / ITA No. 7476/Mum/2017
(inaQa- a rNa baYa- / Assessment Year 2013-14) DCIT-CC-1(4), BD & P Hotels India P. Ltd. Room No. 902, Pratistha DB house, Yashodham, Bhavan, 9 t h Floor, Old CGO Vs. Gen. A.K. Vaidya Marg, building Annexe, Mumbai -20 Goregaon (E), Mumbai -400 063 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AABCB4615J अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 6453/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 201 1-12) ACIT-3(1)(2) Coral India Finance & Room No. 607, 6 t h Floor, Housing Ltd.
Vs. Aayakar Bhavan, Mumbai -20 4 t h Floor, Dalamal House, nariman Point, Mumbai -21 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAACC4449C अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : Shri Kumar Kale, AR 4 Aayakr ApIla saM . / ITA No. 6494/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2004-05) ITO-1(2)(3) Mangalaum Drugs & 527, Aayakar Bhavan, M.K. Organics Pvt. Ltd.
Road, Mumbai -20 Vs. Rupam Build. 3 r d Floor, P.D.
Mello Road Near GPO
Mumbai-400 0 01
(ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent)
स्थायी ले खा िं . / PAN No. AAACM7880P
अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR
प्रत्यथी की ओर े / Respondent by : None
Aayakr ApIla saM . / ITA No. 6563/Mum/2017
(inaQa- a rNa baYa- / Assessment Year 2013-14) Aayakr ApIla saM . / ITA No. 6565/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2014-15) ACIT, 23(1) Aura Medical Technologies Room No. 113, Matru Mandir , B-406, Deeraj Sneh, 30 t h Vs. 1 s t Floor, Tardeo Rd, Mumbai - Road, Pali Naka, Bandra 400 007 (W est), Mumbai -400 050 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAOFA6499F अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 6572/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2013 -14) Acit-18(2), M/s Munot Ornaments 302, 3 r d Floor, E arnest House, Annex, NCPA Marg, Mumbai-400 021 Shop No. A -14, Glitz Mall, Vs. 99, Vithalwadi, ChampaGali Cross Lane, Kalbadevi, Mumbai-02 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) 5 स्थायी ले खा िं . / PAN No. AASFM6304R अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 6576/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2012 -13) ACIT-16(2) Shri S. Ganesh Room No. 479, 4 t h Floor, 10, 2 n d Floor, Fair Field, Vs. Aayakar Bhavan, M.K. Road, J.S. Malani Road, Mumbai-20 Churchgate, Mumabi-20 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AAGPS5047M अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 6594/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2012 -13) ACIT, 14(2)(2) Milestone City Complex Pvt.
461, Aayakar Bhavan, 4 t h Ltd.
Floor, M.K. Marg, Mumbai -20 602, Hallmark Business
Vs. Palaza, Sant Dyaneshwar
Marg, Opp. Gurunanak
Hospital, Bandra (East),
Mumbai-51
(ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent)
स्थायी ले खा िं . / PAN No. AAFCM4859H
अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR
प्रत्यथी की ओर े / Respondent by : None
6
Aayakr ApIla saM . / ITA No. 6630/Mum/2017
(inaQa- a rNa baYa- / Assessment Year 2009-10) ITO, 2(2)(3) Nicco Securities Pvt. Ltd. Room No. 542, 5 t h Floor, 96/98, 3 r d Floor, Dhanji Vs. Aayakar Bhavan, M.K. Road, Street, Mumbai Devi Road, Churchgate, Mumbai-20 Mumbai-02 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AABCN1737D अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 6786/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2014-15) DCIT-Circle 4(1)(2) Creative Labels Pvt. Ltd Room No. 640, 6 t h Floor, Room No. 305, Sharaf Aayakar Bhavan, M.K. Road, r d Mansion, 3 Floor, Princess Vs. Mumbai-20 Street, Kalbadevi, Mumbai -
400 002 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AACCC6150G अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 6787/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2013-14) ITO, W ard 16(2)(5) Ketan Nemchand Chedda Rom No. 443, 4 t h Floor, C-4, Big Spalsh, Sector No. Vs. Aayakar Bhavan, M.K. Road, 17, Vashi, Mumbai -705 Mumbai-20 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AFIPC3658K 7 अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 6890/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2012 -13) ITO-13(3)(1) Radhe Krishna Agencies Room No. 227, 2 n d Floor, Pvt. Ltd.
Aayakar Bhavan, M.K. Road, A-201, Raghav Vasant Mumbai-20 Vs. Vally, Near Dindoshi Bus Depot, Film City Road, Malad East, Mumbai-400 097 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AADCR4869A अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : None Aayakr ApIla saM . / ITA No. 6923/Mum/2017 (inaQa- a rNa baYa- / Assessment Year 2014-15) DCIT, Cir. 6(3)(1) India Fashions Ltd. R.No. 506, 5 t h Floor, Aayakar 369, A-2, Shah and Nahar Vs. Bhavan, M.K. Road, Mumbai - Industrial Estat e, Lower 20 Parel, Mumbai -400 013 (ApIlaaqaI- / Appellant) .. (p`%yaqaaI- / Respondent) स्थायी ले खा िं . / PAN No. AABCI4292A अपीलाथी की ओर े / Appellant by : Shri DG Pansari, DR प्रत्यथी की ओर े / Respondent by : Shri Mahesh Rajora, AR ुनवाई की तारीख / Date of hearing: 10-08-2018 घोषणा की तारीख / Date of pronouncement : 10-08-2018 8 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: -
"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: -
9"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 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.
105. 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 आदे श की प्रनिललपप अग्रेपिि/Copy of the Order forwarded to :
1. अपीलाथी / The Appellant
2. प्रत्यथी / The Respondent.
3. आयकर आयुक्त(अपील) / The CIT(A)
4. आयकर आयुक्त / 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, मुिंबई / ITAT, Mumbai